This is for dark chocolate only, and the article has them listed as one of the lowest lead brands. Crazy that they’re all so high though, WTF!

Tax = Purchase Cost × Minimum Wage(Moment of Purchase) ÷ Minimum Wage(Moment Tax is Charged)

You can multiply that all by a magnitude term, depending on the taxation frequency, or to charge more/less.

This is a totally arbitrary formula intended to discourage holding non-cash assets that provide no intrinsic utility, and it incentivises owners to raise the minimum wage.

It isn’t hard to come up with these sorts of measures, in fact I bet you the reader have some ideas about how my suggestion can be improved. A team of experts could come up with something much better, and they can be enforced.