How much downside? : quantifying the relative harm from tobacco taxation

(Disponible en anglais seulement.)

The estimated loss of life expectancy due to tobacco tax varied from 0.005 to 0.027 years and increased for people living in poor neighbourhoods. However, the loss of life expectancy accredited to tobacco taxation was 42 to 257 times less than that accredited to smoking. Overall, tobacco taxation’s benefits outweigh its harms.

http://jech.bmj.com/cgi/content/full/58/6/451

Comment: Often the "harm" discussed with regards to tobacco taxes is lost revenues due to contraband. This article is interesting because it focuses on the estimated loss of life expectancy that higher tobacco taxes could cause.