This Article maintains that obesity in the United States is an enormous public health issue that causes the health care costs of the obese Americans greatly to exceed those of citizens of normal weight. Recognizing that that much of that cost will be born by publicly financed programs and that the taxes supporting those programs will constitute an externality that the fat impose on the thin, the Article proposes a tax on high calorie food-but only when that food is purchased by the obese. The Article addresses many of the administrative, moral and other objections to a tax aimed at a segment of our society identified by its excessive weight.
White, James J. "Taxing the Platypygous." U. Mich. J. L. Reform 46, no. 3 (2013): 975-97. DOI: https://doi.org/10.36646/mjlr.46.3.taxing