/me looks up the table in his manual to "proper Nisses operation"...
nope, can't seem to find my metabolism rate in there?
That's not a formula, it's abstract sense... but you can't exactly measure it with a ruler, can you.
And I pass through France on an occasional basis... Seems the fat people just flock to me then, since I see my share of them, as I see em here in Belgium.
A tax like this won't do any good, unless it's money that is used to actually do something useful. Hell, if the revenue of that was used to lower the cost of healthy food, I'd prolly be all for it