. ▁President ▁Wood row ▁Wilson ▁proposed ▁a ▁special ▁re venue ▁tax ▁on ▁soft ▁drink s , ▁be er ▁and ▁pat ent ▁medicine ▁after ▁the ▁out break ▁of ▁World ▁War ▁I ▁caused ▁a ▁decl ine ▁in ▁imports ▁and ▁a ▁corresponding ▁decl ine ▁in ▁credit ▁created ▁by ▁import ▁tar iffs . ▁This ▁proposed ▁tax ation ▁measure ▁was ▁not ▁however ▁linked ▁to ▁the ▁anticip ated ▁health ▁out comes ▁of ▁reduced ▁sugar ▁swe eten ed ▁be verage ▁consumption . ▁▁ ▁In ▁ 1 9 9 4 , ▁one ▁of ▁the ▁first ▁instances ▁where ▁the ▁idea ▁of ▁a ▁target ed ▁tax ▁on ▁sugar ▁swe eten ed ▁drink s ▁with ▁a ▁link ▁to ▁anticip ated ▁benef icial ▁health ▁out comes , ▁was ▁proposed ▁by ▁Kelly ▁D . ▁Brown ell , ▁Director ▁of ▁the ▁Rud d ▁Center ▁for ▁Food ▁Policy ▁and ▁Ob es ity ▁at ▁Y ale . ▁▁ ▁In ▁a ▁ 2 0 0 9 ▁" Pers pective " ▁piece ▁in ▁the ▁New ▁England ▁Journal ▁of ▁Medicine , ▁Kelly ▁D . ▁Brown ell , ▁Director ▁of ▁the ▁Rud d ▁Center ▁for ▁Food ▁Policy ▁and ▁Ob es ity ▁at ▁Y ale , ▁and ▁Thomas ▁R . ▁Fried en , ▁Director ▁of ▁the ▁U . S . ▁Cent ers ▁for ▁D ise ase ▁Control ▁and ▁Pre vention , ▁argue ▁for ▁tax ing ▁sug ary ▁be ver ages . ▁The ▁authors ▁propose ▁that ▁sug ary ▁be ver ages ▁may ▁be ▁the ▁single ▁largest ▁cause ▁of ▁the ▁ob es ity ▁ep ide mic . ▁They ▁state ▁that ▁an ▁exc ise ▁tax ▁of ▁one