I. 🍃Introduction
A. Background information on the topic
B. Thesis statement

II. Reasons for imposing taxes on cigarettes
A. To raise revenue
➡️1. Demand for cigarettes is price-inelastic
➡️2. Smoking is addictive
➡️3. Revenue can be spent on education, healthcare, etc.
B. To discourage consumption
➡️1. Cigarettes are a demerit good
➡️2. Cigarettes are more harmful than smokers realize
➡️3. They cause health problems
C. To discourage production
➡️1. Cigarettes are a demerit good
➡️2. They cause health problems
➡️3. They create external costs

III. External costs of smoking
A. Imposing a cost on third parties
B. Pollution caused by smoking
C. Health problems for non-smokers

IV. Improving the current account position
A. Cigarettes may be imported
B. Reducing imports can improve the current account position

V. 👉Conclusion
A. Restate thesis statement
B. Summarize main points
C. Concluding thoughts on the topic.