The offer was regarded from various points of view. The non-smokers viewed it positively while a group of tax experts and tobacco representatives consider it controversial.

The new tax policy was presented first of all as a method of fight with smoking habit. Besides it is also regarded as a possibility to fund early education. The president's budget explained the core issue of the presented tax offer basing on the researches which have shown that increasing cigarette taxes led to decrease of smoking rates especially among young generation.

The Centers for Disease Control Study and Matthew Myers and the president of the Campaign for Tobacco-Free Kids are convinced that new taxes on cigarettes "would be a giant step toward winning the fight against tobacco".

However there were also presented the counter arguments. The experts are sure that the new increase of cigarette taxes will be able to fund early childhood education behind the poor population. In such a way the new tax would not be as effective as its adherents suppose.

According to the statistics for 2011 the medium income of a smoker comprised $27,700 while the medium income of a non-smoker was estimated at $45,761. A spokesman for Reynolds American said in his statement that the idea of raising taxes on cigarettes seems now ridiculous as thousands of Americans have been passing now through difficult time.

In some US states smokers already pay high taxes for cigarettes. Thus in New York tobacco consumers pay the highest tax rates for cigarettes in comparison to other states of the country. It really surprises that the difference in price for one and the same pack of cigarettes may be so tremendous. For example in Manhattan you can purchase a pack of cigarettes for $14 while in a duty free store it can cost just $3 or $4. In Missouri the fixed cigarette tax is considered to be the lowest in the country. It comprises just 17 cents per pack.