> Jonathan Rauch has a very clever piece on the recent idea to tax fat
> foods.  Only Rauch has a much "better" idea.  Now why didn't I think of
> that?
> Alex

Is a tax based on one's weight a direct or indirect tax?

If it is direct, a U.S. federal tax on fatties would have to also be
apportioned by population.  States with skinnier people would have to have
higher rates per pound.

If it is an indirect tax, then it would not tax body weight as such, but
rather metabolic activity or something similar, with the tax incidentally
measured by the amount of weight.  That's how the federal income tax works.

Fred

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