“Is it rare that public policy fails by every proposed rationale? Perhaps, but sin taxes on soda absolutely qualify. They don’t improve health, they don’t raise very much revenue, and they’re fully offset by calorie consumption in other areas – sometimes areas that are unarguably more harmful, like alcohol.”

 

http://townhall.com/tipsheet/kevinglass/2014/03/01/illinois-nannies-ignore-inefficacy-of-soda-taxes-n1802220