[user104658]

It will make very little difference, much like the covers in shops. If there's an adult left in the country who isn't yet aware that "smoking kills", then smoking is the least of their worries. They shouldn't be out on their own in public, as there's a very high chance that they'll simply wander into traffic... or possibly attempt to eat their own hands.

Unconcerned about the tax on them though. I say double the tax on both and lessen the tax burden elsewhere, or simply use it to reduce the deficit. You could definitely double the tax on alcohol and people would still drink just as much.

There's no reasonable or moral argument for NOT doing so, either. Getting pissed and filling your lungs with smoke is not a basic human right.