This general pattern is so dangerous, politically. Using taxes to shape behavior opens up a potentially very invasive, nanny-like attitude towards individuals, and ultimately codifying what is vice and what is virtue in law. The slippery slope here is obvious: fining people for not going to the gym enough, a screen tax to curb excessive computer usage, etc. But ultimately the issue is a combination of hubris and distrust: hubris because you have to think you know best to implement these policies, and distrust because you take that decision away from individuals. (And don't get me wrong, THAT argument is also abused by providers of outright poisonous products. I'm arguing for deep reluctance to do things like this rather than the libertarian position of never doing it.)