▁the ▁success ▁of ▁to b acco ▁tax es ▁world wide ▁when ▁explaining ▁why ▁they ▁think ▁a ▁s oda ▁tax ▁will ▁work ▁to ▁lower ▁s oda ▁consumption . ▁Where ▁the ▁main ▁concern ▁with ▁to b acco ▁is ▁cancer , ▁the ▁main ▁concerns ▁with ▁s oda ▁are ▁di ab etes ▁and ▁ob es ity . ▁The ▁tact ics ▁used ▁to ▁opp ose ▁s oda ▁tax es ▁by ▁s oda ▁companies ▁m im ic ▁those ▁of ▁to b acco ▁companies , ▁including ▁fund ing ▁research ▁that ▁down plays ▁the ▁health ▁ris ks ▁of ▁its ▁products . ▁ ▁Imp act ▁ ▁Re venue ▁The ▁U . S . ▁Department ▁of ▁Health ▁and ▁Human ▁Services ▁reports ▁that ▁a ▁national ▁target ed ▁tax ▁on ▁sugar ▁in ▁s oda ▁could ▁generate ▁$ 1 4 . 9 ▁billion ▁in ▁the ▁first ▁year ▁alone . ▁The ▁Cong r essional ▁Bud get ▁Office ▁( C BO ) ▁estimates ▁that ▁a ▁nation - wide ▁three - cent - per - ounce ▁tax ▁would ▁generate ▁over ▁$ 2 4 ▁billion ▁over ▁four ▁years . ▁Some ▁tax ▁measures ▁call ▁for ▁using ▁the ▁re venue ▁collected ▁to ▁pay ▁for ▁relevant ▁health ▁needs : ▁impro ving ▁di et , ▁increasing ▁physical ▁activity , ▁ob es ity ▁prevent ion , ▁nut r ition ▁education , ▁adv ancing ▁health care ▁reform , ▁etc . ▁Another ▁area ▁to ▁which ▁the ▁re venue ▁raised ▁by ▁a ▁s oda ▁tax ▁might ▁go , ▁as ▁suggested ▁by ▁Mike ▁Ray ner ▁of ▁the ▁United ▁Kingdom , ▁is ▁to ▁subs id ize ▁health ier ▁food s