Why: In a country with government-funded health care, Canada imposes a tax on items such as alcohol and cigarettes — products considered unwanted by society and a financial burden on the medical system.

Controversy: While the idea of forcing smokers to subsidize their own medical costs seems fair, it raises a few issues. First, not every smoker is necessarily destined for health problems, and second, where does government draw the line? Suggestions continue to pour in for new taxes such as the Fat Tax, where junk food would carry an additional charge to account for the health care costs of the obese. Would that be a fair tax?

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