- s we eten ed ▁be ver ages ▁would ▁largely ▁not ▁affect ▁cal orie ▁int ake ▁because ▁people ▁switch ▁to ▁un tax ed , ▁but ▁equally ▁cal or ic , ▁be ver ages . ▁Kelly ▁Brown ell , ▁a ▁pro ponent ▁of ▁s oda ▁tax es , ▁react ed ▁by ▁stating ▁that ▁"[ t ] he ▁fact ▁is ▁that ▁nobody ▁has ▁been ▁able ▁to ▁see ▁how ▁people ▁will ▁really ▁respond ▁under ▁these ▁conditions ." ▁Similarly , ▁a ▁ 2 0 1 0 ▁study ▁concluded ▁that ▁while ▁people ▁would ▁drink ▁less ▁s oda ▁as ▁a ▁result ▁of ▁a ▁s oda ▁tax , ▁they ▁would ▁also ▁compens ate ▁for ▁this ▁reduction ▁by ▁switching ▁to ▁other ▁high - cal orie ▁be ver ages . ▁In ▁response ▁to ▁these ▁arguments , ▁the ▁American ▁Public ▁Health ▁Association ▁released ▁a ▁statement ▁in ▁ 2 0 1 2 ▁in ▁which ▁they ▁argued ▁that ▁" E ven ▁if ▁individuals ▁switch ▁to ▁ 1 0 0 % ▁ju ice ▁or ▁ch oc olate ▁milk , ▁this ▁would ▁be ▁an ▁improvement , ▁as ▁those ▁be ver ages ▁contribute ▁some ▁nut ri ents ▁to ▁the ▁di et ." ▁ ▁A ▁ 2 0 1 1 ▁study ▁in ▁the ▁journal ▁Pre vent ive ▁Medicine ▁concluded ▁that ▁" a ▁mod est ▁tax ▁on ▁sugar - s we eten ed ▁be ver ages ▁could ▁both ▁raise ▁significant ▁reven ues ▁and ▁improve ▁public ▁health ▁by ▁reducing ▁ob es ity ". ▁It ▁has ▁been ▁used ▁by ▁the ▁Rud d ▁Center ▁for ▁Food ▁Policy ▁and ▁Ob es ity ▁at ▁Y