While this is far from a new idea, Brownell et. al. write in this week’s Journal about the public health and economic benefits of taxing artificially sweetened beverages. They make a very strong case for the health implications, noting that there are “well-documented adverse physiological and metabolic consequences of a high intake of refined carbohydrates such as sugar includ[ing] the elevation of triglyceride levels and of blood pressure and the lowering of HDL…”. This doesn’t begin to scratch the surface of their argument and their proposed solution is tenable and useul for funding public health options.
http://content.nejm.org/cgi/content/full/361/16/1599
We tax cigarettes and alcohol partially because society pays for their adverse health effects, but also because we want to dissuade people from consuming them. Taxing sugary soda/candy seems to be a logical extension of this reasoning. Some will argue it portends a slippery slope, but I always find that argument to be extremely weak. It underestimates people’s intelligence.