It would also incentivize the government to restrict all manor of activities in the name of “health.” Want to go rock climbing? Pay a tax. Want to ride a motorcycle? Pay a tax. Want ice cream after a hard running workout? Pay a tax. Don’t exercise enough? Pay another tax. Allowing the government “incentives” creates incentives for the government to restrict the risk management autonomy of citizens.
And “liquid sugar” isn’t a problem. People choosing to consume too much of it is. I am perfectly healthy, normal weight, plenty of exercise and I like to drink Coke. Should I have to pay a tax or higher prices because some fat-ass makes the choice to drink it like water? Perhaps instead of taxing food, we instead tax obesity. Put the responsibility on the individual.