We do that here; heavy tax sigarettes (and booze): both dropped like a lead balloon. So yes, tax it for everyone. Kids cannot pay for sigarettes and most adults don't want to (most vapers I know do it because it costs far less; that should be taxed more too imho). If browsing insta/tiktok costs an euro per hour, let's see how many still do it; I'd say they go bankrupt in a few months. Apparently it was never that interesting.