Yes, advocating a tax on excessive consumption. It's not a new idea but it hardly ever has been argued by a conservative to my knowledge. Although a tax construed as a user fee is preferable to a blanket income tax to fund health issues I am bothered by the fact that Frum overlooks personal responsibility as the tool of choice to get people to manage their health. And there's another issue: if a penny tax on sodas as Frum proposes gets traction, all food and beverages will be fair game, the Atkins crowd will surely lobby for a tax on bread and pasta. Let's put some more thinking into this.