ALBANY — Low-income smokers in New York spend 25 percent of their income on cigarettes, according to a new study, which led advocates for smokers’ rights to say it proved high taxes were regressive and ineffective.

The American Cancer Society said that the study, using state data, showed a need to help more poor New Yorkers quit smoking or never start. The study was conducted by the Public Health and Policy Research program of RTI, a nonprofit institute.

In New York, which has the nation’s highest cigarette taxes, a pack of cigarettes can cost $12, though many smokers have turned to buying cheaper cigarettes online or to using roll-your-own devices.

Wealthier smokers — those earning $60,000 or more — spend 2 percent on cigarettes, according to the study.