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I don't think a fat tax is very practical - there are several things wrong with Pigouvian taxes in general. They are hard to calculate because it is impossible to determine the exact amount of externality caused, in this case by obesity, and they affect different people in different ways! Here is an article about why a fat tax wouldn't work: http://www.mindreign.com/en/mindshare/Global-Economics/Fat-Tax/sl35291137bp387cpp10pn1.html