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Its a balance between practicality and affordability

Doses may need to be higher in heavy smokers or heavy drinkers

A Philip Morris exec once wrote, hitting the youth can be more efficient even though the cost to reach them is higher, because they are willing to experiment, they have more influence over others in their age group than they will later in life, and they are far more loyal to their starting brand. Quote taken from Tobacco Explained.

Call 800-LUNG-USA (800-586-4872) or go to Lung.org/helpline

However, cigarette smoke contains that

For example, some countries like the US have GST, and others like Europe have VAT