I'll tell you one thing: I will never agree with a universal health care system that smokers and non-smokers pay an equal tax rate. It is a statistical fact that people who smoke cigarettes carry higher risks and have larger health care costs over the course of their lives. With the increasing research and data on the effects of smoking on an individuals health, there is no reason that anyone should light up - let alone all the money wasted when buying pack after pack. I understand freedom of choice and its importance in modern society but one individual's decision to take on the vast risks associated with cigarette use should not be paid for by others.
To take is to another level, health insurance rates should be linked to this as well (I don't believe this is the case as of now). All things equal, a 25 year old cigarette smoker should pay more than the non-smoking 25 year old - a risk-based system that allows the insured to pay their portions more effectively.