I think it's pretty simple: tax fat people based on body fat. It was easy to tax cigarettes because nobody needs cigarettes and so you easily and effectively target the smokers themselves. It was essentially a tax on people by default. I believe the Chinese are already doing this to an extent. People must report annually for a waist measurement and they face fines and rehabilitation if their waist measurement is too big. I understand that this is extreme, but an obesity/overrate rate of 80% is also pretty extreme. We are at the point where a little tax on soft drink simply does not cut it anymore. We need drastic action or the healthcare systems and workforce will begin to crumble under the burden. More to the point, bringing in this kind of systematic targetting of fat people creates a cultural shift. It changes perception to be against fat people and as a society we will begin to self-police it again.  I can acknowledge that such an idea requires you suspend your belief in reality a little. I don't honestly believe such a system would realistically be implemented in the current climate. What is more feasible, I think, are incentives for thin people instead. Many companies reward fitness and health and this works in a similar way. If you offer people breaks and benefits for choosing to maintain a healthy lifestyle, it has the same effect with less backlash. Either way, what we are doing is putting responsibility on the person. Fat people will never be blamed as long as the fault is placed on food through food taxation. It is the easy and lazy way to tackle obesity and it won't work.