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Really? Michael Phelps does not agree - http://www.michaelphelps.net/michael-phelps-diet/

Yeah, but if said Fat Tax were to be introduced, how do you measure it? Get everyone on a DEXA scan to determine body composition, above 25% pays on a sliding scale like income tax, up to 50% body fat, taxed to the max?

This guy fits those stats - 150kg at 200cm tall. Would not call him obese. Big strong man and no protruding useless gut, only fully functional muscle. Useless excess fat is ugly, muscle is not.