People often forget the hidden costs of what your friend does. The taxes exist to defer those costs to people who actually attempt to make a life for themselves.

Are you insinuating that dazc's friend is not alive?

I don't understand. His future medical costs will be spread out though society (he won't pay the bill). That isn't my bill to pay, so tax his vice to recoup some of the costs.

*Now I understand, what I mean by a 'life for themselves' is be a functioning member of society who pays his debts.

He's still alive - just about.

I agree with the point about using the tax to recoup some of the inevitable costs to society as a whole. But, on the issue of using taxation to modify people's behaviour, it doesn't always work as intended.