Forbes:  Fat Tax Could Be Panacea For Health Reform, by Brian Wingfield:

One of the ways President Barack Obama hopes to reduce soaring health care costs is through the promotion of overall wellness. There's a related idea cooking in Washington: a fat tax.

According to a study released Monday by experts at the Urban Institute and the University of Virginia [Reducing Obesity: Policy Strategies from the Tobacco Wars, by Carolyn L. Engelhard (Virginia), Arthur Garson, Jr. (Virginia) & Stan Dorn (Urban Institute)], a 10% excise or sales tax on fattening foods could raise $522 billion over the next 10 years. A 20% tax could raise $937 billion. Among its other uses (like paying down the deficit), that money could be used to defray the costs of health care reform or to curb the rise in obesity.