Table 2

Smoking-related outcomes

	Non-smokers N=1483		Smokers N=493
	Mean	SD	Mean	SD	Difference of means	p Value

Age at baseline, years	55.72	2.50	55.54	2.38	−0.2	0.17
Body mass index (BMI)	27.29	3.51	26.01	3.81	−1.3	<0.001
Mean systolic blood pressure (mm Hg)	135.93	17.43	133.43	18.18	−2.5	0.007
LDL-cholesterol (mmol/l)	4.07	1.01	4.21	1.09	0.1	0.013
Years of education	8.19	3.32	7.52	2.74	−0.7	<0.001
Age at death, years	80.71	8.40	72.13	8.89	−8.6	<0.001
Life years lost due to smoking	0	0	9.19	8.15	9,2	<0.001
Age at retirement, years	56.60	5.89	55.35	6.23	−1.3	<0.001
Years of receiving pension	23.69	9.11	16.42	9.39	−7.3	<0.001
Number of hospitalisations	10.74	12.34	10.84	10.89	0.1	0.88
Number of inpatient days	88.47	235.25	101.55	216.23	13.1	0.28
Years of smoking (at baseline)	2.69	8.96	31.81	9.72	29.1	<0.001
Annual income, €	34060	22180	27510	17.730	−6550	<0.001
Occupational productivity lost due to smoking, €	0	0	34370	27080	34370	<0.001
Income taxes lost due to smoking, €	0	0	11660	12550	11660	<0.001
Annual pension, €	20440	13330	16180	9730	−4260	<0.001
Reduced pension costs due to smoking,€	0	0	126850	148120	126850	<0.001
Reduced income taxes paid from pensions, €	0	0	34230	48650	34230	<0.001
Annual healthcare costs/living individuals, €	3420	9870	5040	10650	1620	0.003
Total healthcare costs, €	79290	173420	74570	154950	−4720	0.59
Tobacco tax paid, €	2190	8860	50300	32450	48110	<0.001
Life years lost due to smoking, €	0	0	203960	180890	203960	<0.001
Total costs, life years lost not included, €	77110	173840	−56680	195130	−133790	<0.001
Total costs, life years lost included, €	77110	173840	147280	195960	70170	<0.001

Total costs of smoking versus non-smoking were calculated by taking into account the life-long difference (€/person) of healthcare costs (€4720), tobacco taxes paid (€48110), income taxes lost (€11660), reduced pension costs (€126850) and reduced taxes paid from pensions (€34230). The smoking-related harms for the society were €11660+€34230=€45890, and the smoking-related benefits for the society were €4720+€48110+€126850=€179680, and thus the net effect on public finance balance was €133790 positive for each smoking individual. When the value of 9.19 life years lost due to smoking (€203960) was taken into account, the net effect became €70170 negative for each smoking individual. ‘Income taxes lost due to smoking’ indicate the loss due to earlier disability/retirement, and ‘Pension costs’ indicate the pensions paid by the state and pension companies. The value of one quality adjusted life year lost was estimated to be 0.74×€30 000=€22200.10 ,25