The following is the scientific evidence about the health effects of light cigarettes:The Federal Government's National Cancer Institute (NCI) has concluded that light cigarettes provide no benefit to smokers' health. According to the NCI monograph Risks Associated with Smoking Cigarettes with Low Machine-Measured Yields of Tar and Nicotine, people who switch to light cigarettes from regular cigarettes are likely to inhale the same amount of hazardous chemicals, and they remain at high risk for developing smoking-related cancers and other diseases. Researchers also found that the strategies used by the tobacco industry to advertise and promote light cigarettes are intended to reassure smokers, to discourage them from quitting, and to lead consumers to perceive filtered and light cigarettes as safer alternatives to regular cigarettes. There is also no evidence that switching to light or ultra-light cigarettes actually helps smokers quit.
This answer is based on source information from the National Cancer Institute.