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So people shouldn't be allowed to smoke if they want to?

If they want that’s fine but it’s damaging behaviour for society so it will be taxed and/or regulated.

The reason it is taxed is because they can get away with it.

I assume you live in a country without free medical care? I don’t.

I live in a country with tax funded healthcare.

That's another way of saying the same thing. Taxing bad behaviour pays for their healthcare then.