Still, the idea of a special tax on soda, similar to those on tobacco, gasoline and alcoholic beverages, is attracting more interest. Advocates of a tax note that sugared beverages are the No. 1 source of calories in the American diet, representing 7 percent of the average person’s caloric intake, according to government surveys, and up to 10 percent for children and teenagers. These calories, they point out, are worse than useless — they’re empty, and contribute to a daily total that is already too high. “What you want,” says Kelly Brownell, director of Yale’s Rudd Center for Food Policy and Obesity, “is to reverse the fact that healthy food is too expensive and unhealthy food is too cheap, and the soda tax is a start. Unless food marketing changes, it’s hard to believe that anything else can work.”
http://www.nytimes.com/2010/02/14/weekinreview/14bittman.html