Yeah there should be. I know it sounds stupid. But when you think about it, this way people would work out, eat healthy and get toned so they wouldn't have to pay extra taxes. This would make them stay healthy and feel good about themselves. Also, most overweight people are unhealthy (if not, then the tax should not go for them) and unhealthy people are more likely to get some kind of disease and all of this is being payed by the government which is taking taxes from us. It should be the overweight person's responsibility to pay however if this "fat tax" works out then either they'll pay or they get fit so they won't pay. However, if this is all genetics or some other personal problem that can't be fixed then this tax should not apply.