Yet tobacco costs 120 billion euros a year for only 16 billion in revenue (to the government). [1]
It is almost infeasible to tax cigarette to the equivalent of their burden on the health care system.
[0]: https://www.boursorama.com/patrimoine/actualites/les-taxes-s...
[1]: https://www.reseau-hopital-ght.fr/actualites/patients/campag...
"According to the research, a person of normal weight costs on average £210,000 over their lifetime, a smoker just £165,000 and an obese person £187,000."
https://taxfoundation.org/new-study-shows-smokers-and-obese-....
By this logic, there should be no tax (or indeed a subsidy) on cigarettes.
Now what? Your healthcare costs should go up because you like your eggs fried and with salt instead of hard boiled?
Just make sure you have a dividend that goes back to the poor to make up for the regressiveness of such taxes.
I think that in situations like that, you ought to cover the cost of a potential rescue up front, either by paying for an insurance policy or putting down a deposit. People search until your deposit/insurance runs out, then they stop. If you don't survive, that's on you. There's just absolutely no reason that anyone's tax dollars should be spent to help someone who performs a totally needless and incredibly dangerous activity of their own volition.
Same goes for surfing, or having consensual, unprotected sex. Both dangerous, or at least much more dangerous than the average human activity, but both too basic and natural to consider regulating. In my opinion.
Externalized costs are the root of many seemingly insurmountable societal problems, and most can be fixed by simply accounting for the costs appropriately.