"Studies show that if you don't start smoking by age 20, then it is unlikely that you ever will," Bailey said. "Most smokers start when they are experimenting as teens. The reason the tax works is most teens don't have enough disposable income to buy cigarettes."
http://www.annistonstar.com/view/full_story/17328776/article-Two-state-lawmakers-hope-one-bill-can-raise-revenue--curb-smoking?instance=home_lead_story