Trying to tax the food would be a logistical nightmare. There is some food that is clearly "junk" in all cases, and some that is clealry healthy in all cases, but probably 2/3 of the food and food products out there falls into neither of the two categries... it all depands on how you use it, in what quantities, in what circumstances, etc. It's really unworkable. just jack up insurance rates then give fit people a "discount" back to less than today's current cost. That way the fatties pay the costs their lack of willpower causes, rather than shifting the cost onto those of us who stay fit.