Unless you have a functional health care system, in which case increased costs are passed on to everyone's taxes. It would be appropriate to dedicate revenues from tobacco and alcohol taxes to medical care.

Sin taxes are taxes that fall only on the users of the products or services in question, and rarely have knock-on effects like fuel taxes (which then raise the cost of transporting everything else, but promote more efficient transportation).

Adding recycling deposits, for example, vastly increases the rate of recycling, reduces litter, provides a minor source of income for the homeless, and provides a very small tax revenue.