Instead of taxing people, why not educate them about the health consequences of sugar-sweetened beverage consumption?
Public education campaigns alone are rarely effective in changing behavior. They are most effective when combined with other public health interventions, like price increases, that provide a financial incentive for people to change their behavior. Most people know that soda is not a healthy choice. The cost of an effective public awareness campaign to discourage soda consumption would be quite expensive. The tax creates an environment that encourages people to make healthier choices, in the same way that the tobacco tax discourages people from smoking.
