
“Sugar, rum and tobacco are commodities which are nowhere necessaries of life, which are become objects of almost universal consumption, and which are therefore extremely proper subjects of taxation.”
- Adam Smith, "The Wealth of Nations" 1776
A tax on soda (and other sugary drinks) doesn't seem like a big deal. In a lot of ways, it isn't, but it brings up some larger points worth discussing.
But first, why are Senators considering a tax on soda? The simple answer is that our government needs more money for their spending habits. The more complicated answer (in addition to the simple one) is that drinking soda leads to obesity and other health problems, like diabetes. These health problems end up hurting the rest of society - not just soda drinkers - because taxpayers cover the health bill of many Americans through Medicaid and Medicare.
So the logic goes that if we tax soda, people will buy less of it. This makes sense. In fact, research backs this up: for every 10% increase in soda price, there's an 8% decrease in consumption.
The odds of this tax becoming reality are slim thanks to powerful lobby groups like the American Beverage Association. Susan Neely, president of said group, obviously opposed this tax by saying, "Taxes are not going to teach our children how to have a healthy lifestyle." Good point... but they might make children's parents buy less soda.
So the question becomes, should the government tax soda? Is it their role?
Conservatives typically oppose government interference in favor of personal freedoms; we also usually aren't in favor of tax increases. In this case, though, it does seem like there's a strong argument for government involvement because of the negative effects on society.
Would you support a soda tax?
The problem with the “it’s for our own good” argument is that it opens up the door for so many other taxes. Several years ago, I predicted (mostly to myself) that there would eventually be a tax on hamburgers. Remember the not-so-distant hullabaloo that fast food establishments and restaurants were responsible for our obesity epidemic? I still maintain that such a tax is not just possible, but probable.
The larger problem is that a soda tax is addressing the symptom, not the problem itself. The symptom is obesity, but the problem is a lack of personal responsibility. You cannot legislate responsibility; that must come from individuals who want to make a difference in their own lives.

