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This paper analyzes the qualitative and quantitative deviations of rational consumers from their physiologically optimal diets with a distinction between a nutritionally and digestively superior food and a taste and price superior food. The inclusion of a cause-and-effect relationships of these quantitative and qualitative deviations with ageing, craving, digestive discomfort, health-dependent budget, non-food consumption and utility, uncertainty about food’s classification and imperfect dynamic consideration and sophistication adds realistic features to the analysis of rational eating and junk-food tax.