Taxing carbs is a great way to fund health care and will encourage food manufactures to innovate by adding fiber or cutting carbs while keeping low-carb products price competitive.

N could be any number from 1-20 and change each year to give food makers time to adjust. The price should show on store shelves, and restaurant menus rather than tacked on at the sales-register. Applying the tax to ingredients at the wholesale level may simplify the process.

N = 10 means a product would be taxed 1 cent for each 10 net-carbs.