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Give the size of American arses, this is a smart move. As long as Americans continue to consume soda when thirsty (as opposed to a rare treat) they will continue to expand in size and place more and more costs onto wider society.
Just as we use fines to slow speeders because drivers can not be allowed to self-regulate their speed without larger social costs (accidents) the ever-expanding American girth has demonstrated that we are unable to manage our diets without some prodding as well.
Get rid of the income tax and move entirely towards taxes on behaviors that create market failure and/or wider social costs.
I'm sure there will be some type of credit for the bottom 95% of the population..
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