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The increase could raise $112 billion over the 10-year budget window, but a large portion of the new tax burden would fall on low-income Americans, as consumption of tobacco is more common in this group

Hyland and colleagues (2004) found that there was a gradient in the cessation rate by age of initiation: 37.3 percent of those who started smoking when they were age 15 or younger had quit, 41.3 percent of those who started smoking when they were ages 16 to 19 years had quit, and 47.6 percent of those who started smoking when they were older than age 19 years had quit