According to the reading section, taxing people who engage in unhealthy behaviors, such as smokers and those who consume unhealthy products, can benefit society for some reason. The lecturer, however, challenges all of the reasons provided in the reading part.
First, the article asserts that taxes can discourage people from continuing their unhealthy behaviors. In contrast, the professor believes that imposing taxes does not necessarily lead to healthier behaviors. For example, suppose the government increases the price of cigarettes by imposing taxes. In that case, smokers might decide to buy cheaper cigarettes that cause greater health problems. Similarly, suppose governments increase the price of unhealthy food. In that case, people who eat junk food may spend most of their money on buying them, and therefore, they may not have enough money to buy healthier food.
Second, the writer of the reading section believes that these kinds of taxes are fair because they compensate for the extra medical costs caused by smokers or people who eat junk food and get sick because of their unhealthy behaviors. However, the lecturer believes that such taxes might be unfair because people are not equal in terms of their incomes. Consequently, if all people pay the same amount of taxes, much burden would be on the shoulders of people with smaller incomes.
Third, the article asserts that such taxes can be beneficial for everyone since they can increase the revenue for the government. On the other hand, the professor holds an opposite view because these taxes have some downsides. By increasing the taxes for unhealthy behaviors, the government may become dependent on this extra income, and consequently, it might be reluctant to enforce laws and policies that eliminate or decrease the rate of unhealthy behaviors. For example, the government may be unlikely to adopt radical measures such as banning smoking in outdoor areas (e. g. , parks) because it does not want to lose the income from taxes related to smoking. 
According to the reading section, taxing  
people
  who
 engage in  
unhealthy
  behaviors
, such as smokers and those  
who
 consume  
unhealthy
 products, can benefit society for  
some
 reason. The lecturer,  
however
, challenges  
all of the
 reasons provided in the reading part. 
First
, the article asserts that  
taxes
 can discourage  
people
 from continuing their  
unhealthy
  behaviors
.  
In contrast
, the professor believes that imposing  
taxes
 does not  
necessarily
 lead to healthier  
behaviors
.  
For example
, suppose the  
government
 increases the price of cigarettes by imposing  
taxes
.  
In that case
, smokers might decide to  
buy
 cheaper cigarettes that cause greater health problems.  
Similarly
, suppose  
governments
 increase the price of  
unhealthy
 food.  
In that case
,  
people
  who
 eat junk food may spend most of their money on buying them, and  
therefore
, they may not have  
enough
 money to  
buy
 healthier food.
Second, the writer of the reading section believes that these kinds of  
taxes
 are  
fair
  because
 they compensate for the extra medical costs caused by smokers or  
people
  who
 eat junk food and  
get
 sick  
because
 of their  
unhealthy
  behaviors
.  
However
, the lecturer believes that such  
taxes
 might be unfair  
because
  people
 are not equal in terms of their incomes.  
Consequently
, if all  
people
 pay the same amount of  
taxes
, much burden would be on the shoulders of  
people
 with smaller incomes.
Third, the article asserts that such  
taxes
 can be beneficial for everyone since they can increase the revenue for the  
government
.  
On the other hand
, the professor holds an opposite view  
because
 these  
taxes
 have  
some
 downsides. By increasing the  
taxes
 for  
unhealthy
  behaviors
, the  
government
 may become dependent on this extra income, and  
consequently
, it might be reluctant to enforce laws and policies that eliminate or decrease the rate of  
unhealthy
  behaviors
.  
For example
, the  
government
 may be unlikely to adopt radical measures such as banning smoking in outdoor areas ( 
e. g.
  ,
 parks)  
because
 it does not want to lose the income from  
taxes
 related to smoking.