We all die sometime, so study could be right - no pension costs, not geriatric costs, but of course get costs of treating heart and lung disease. Just proves that consultants will give you the answer you want.
I'm all in favour of taxing smokes though- smelly breath in restaurants and lifts is disgusting. Should legalise heroin, cocaine etc as well but tax it heavily. Will put the Freemans and Ibrahims out of business, reduce police corruption and more importantly, decriminalise the poor people who end up addicted to these drugs.