Governments levy taxes to pay for community services, such as schools, police and road repairs. And to help pay the public treasury costs of what can be unhealthy personal choices, such as excessive alcohol consumption and smoking.

The state and federal governments pick up a large share of the expense of treating smoking-related illnesses, alcohol abuse and responding to alcohol-related crimes, and targeted taxes can help cover those bills.

In addition, research has shown that adding taxes to cigarettes discourages consumption.

Cigarette smoking among Alaska teens has declined drastically s...