In France, taxation accounts for 80% of a cigarette pack. [0]

Yet tobacco costs 120 billion euros a year for only 16 billion in revenue (to the government). [1]

It is almost infeasible to tax cigarette to the equivalent of their burden on the health care system.

[0]: https://www.boursorama.com/patrimoine/actualites/les-taxes-s...

[1]: https://www.reseau-hopital-ght.fr/actualites/patients/campag...