An interesting article from a recent Oregon Law Review:
A Healthy Food Tax Credit, Not a Fat Tax
Chris L. Winstanley (J.D. 2008, Oregon) has published Comment, A Healthy Food Tax Credit: Moving Away From the Fat Tax and its Fault-Based Paradigm, 86 Or. L. Rev. 1151 (2007).
(linked to from TaxProf Blog and to there from Blawg Search)