Although I think it's great that Wisconsin Gov. Scott Walker wants to help people quit smoking through a disincentive in the amount of $50 a year, I think that it is largely proven that sin taxes do not appear to work. What they do is penalize people who are in a lower income category without providing them with any direct benefit.
Another criticism that I have is that the Governor has identified smoking - and not obesity, gun ownership, driving, or using alcohol (all risk factors for increased health costs) - as what he wants to target. It should be noted that of all these risks, smoking is one that is more likely to be used by people who are poorer.