A Modest Proposal

By

Michael J. English

 

In 1990 the good people of Oregon were duped into changing the base of funding for schools from the property tax to the income tax. This change in tax base also brought with it a change in control of the funding. No longer did local communities have the ability to decide how much they wanted to support their schools; this decision was left to the state legislature. With the State funding schools and other large agencies, general fund dollars were stretched to the maximum. With the passage of the super majority law, it became almost impossible to increase revenue through increasing taxes that would apply equally to all taxpayers. So, legislators hit upon a new tactic: Get the majority of the taxpayers to tax a minority and if that minority were addicted to something, that would be even better. Because if the minority were addicted to something that could be taxed, they would continue to buy it no matter how much it was taxed. This became known as sin taxes.

 

We now fund schools and other social programs though taxing people who are addicted to the sins of smoking, drinking and gambling. We have, however, reached a point of diminishing returns. We cannot continue to increase the taxes on these sins without killing the proverbial goose. We

need to find another sin: How about taxing one of the seven biblical sins, gluttony?

 

This new sin tax or "Fat Tax" would only apply to those people identified as being obese. Obesity would be defined by some arbitrary standard such as the American Medical Association definition of being forty or more pounds over ideal weight for height and age. The question is, how would we implement such a tax?

 

Implementing the tax could take place anywhere food is sold. For example, at the grocery check out stand people would stand on a scale and swipe their driver’s license, which had been encoded with the necessary data, through a scanning machine as their groceries were being totaled. If the purchaser were identified as being obese, a nickel per pond over the standard would be added to their grocery bill. A similar system could be installed at restaurants. Before being seated, patrons would step on a scale and swipe their driver’s licenses through a scanner producing a meal document, that would add the appropriate amount of tax when totaled. Fast food places could be handled in a different way. It is generally recognized that fast food is not good for anyone and can lead to obesity. Therefore, to encourage good nutritional eating habits and discourage obesity, all fast food would be taxed five cents on the dollar.

 

These tax increases would be relatively easy to promote to the voters. Legislators could use rationales similar to that used to convince non-smoking voters to tax smokers and non-drinking voters to tax drinkers. Voters could be convinced that by passing these taxes they would, if fact, be doing their civic duty. Just like smokers, obese people incur unnecessary health costs to the public health system and they should help pay these costs through a tax. By taxing obesity and poor nutrition habits, obese people may be motivated to lose weight, and some of the revenue could be used to help educate young people of the benefits of healthy diets and exercise.

 

With the increase demand for public services such as aid to children and families, unemployment benefits, health services for the indigent and elderly, adequate funding of public education and the list goes on, reliance on the income tax and the few sin taxes voters have approved has proven to be inadequate. In the tradition of both Jonathan Swift and the post ballot measure five tax mentality of the majority, taxing the minority, passage of this modest proposal of a "Fat Tax" would help to solve the fiscal woes of the State of Oregon