A new theoretical paper in the Journal of Public Economics even suggests that a tax on junk food could increase obesity, especially among physically active people.

If the mandate is to manage all tax submissions electronically (and it soon will be), then the IRS information manager is faced with the problem of converting the paper forms to electronic.

Recall what Obama Sr. said in his 1965 paper: There is no tax rate too high, and even a 100% rate is justified under certain circumstances.