It's true that there are negative effects to the public finance of the Czech government because there are increased health care costs for people who develop smoking-related diseases on the other hand there were positive effects and those were added up on the other side of the ledger the positive effects included, for the most part, various tax revenues that the government derives from the sale of cigarette products but it also included health care savings to the government when people die early pensions savings, you don't have to pay pensions for as long, and also savings in housing costs for the elderly and when all of the costs and benefits were added up the Philip Morris study found that there is a net public finance gain in the Czech Republic of a hundred and forty seven million dollars and given the savings in housing and health care and pension costs the government enjoys the saving of savings of over twelve hundred dollars for each person who dies prematurely due to smoking. cost-benefit analysis now, those among you who are defenders utilitarianism may think that this is a unfair test