[cmccuist]

The problem with capturing the real cost of a product is that it is too hard to define. Some smokers handle smoking better than others and don't get as sick or die. Some people don't get fat eating McDonalds.

Also, to be fair, you would have to start capturing the cost of high-risk activities - scuba diving, sky diving, bungee jumping, race car driving, etc. Peolple in high stress professions are more likely to get ulcers, heart attacks, strokes and divorced.

Actually one of the unhealthiest lifestyles is homosexuality with a higher incidence STD's, hepatitis, infections, hemoroids and all manner of physical ailments. I'm pretty sure you're not going to be taxing homosexuals for their contribution to higher medical costs any more than you're going to tax fat people for pushing one Big Mac down with another.