One of the section headings puts it correctly: "It’s not a tax on the stupid. It’s a tax on addicts, and their families." That, I think, is the most fair cate

One of the section headings puts it correctly: "It’s not a tax on the stupid. It’s a tax on addicts, and their families." That, I think, is the most fair categorization. But you already see such taxes (for example, in the inflated medical insurance premiums for smokers). So it's not particularly different from existing "addiction premiums".