This Article begins with a brief summary of the growing obesity epidemic in the U.S. It then explores some of the central contributing factors to the mounting obesity problem among U.S. children and adults. It also examines the adverse impact and costs associated with the obesity problem. Next, this Article discusses the justification for government intervention, as well as the benefits and disadvantages of using the tax system as a way of shaping consumption and physical activity patterns. It then summarizes recent efforts by various levels of government in the U.S. to use the tax system to affect eating and physical activity levels. Lastly, this Article reviews the research on the impact that current tax legislations have on healthy eating and physical activity. This Article concludes with suggested future research on tax legislations that may offer promising future pathways to address the problem
