I must admit I often feel like my colleagues who grouse about spending all day treating patients who do not seem to care about their health and then demand a quick fix. I do not relish paying more taxes to treat patients who engage in unhealthy habits. But then I remind myself that we all engage in socially irresponsible behavior that others pay for. I try to eat right and get enough exercise. But then I also sometimes send text messages when I drive.
The author appears to believe that because he engages in activities that have externalities, we should forgo a claim against others engaging in externalities that harm us. The argument appears to be that when we rob Peter to pay for Paul's extra doughnut, but then rob Paul to pay for Peter's cigarettes, things balance out. However, were we to have them each pay for themselves, neither might buy these goods that they don't value enough to spend their own money on.
This is to say that we introduce a moral hazard that causes less efficiency, and that this is not the zero-sum game the author thinks. People choose less efficient outcomes when they don't pay their own costs, and net wealth is destroyed.