Soda taxes are controversial. While proponents point to their potential health benefits and the public projects that could be funded with their revenue, critics argue that they are paternalistic and regressive. In this paper, we explore the prospects for designing a just soda tax, one that appropriately balances the often-competing ethical considerations of promoting social welfare, respecting people’s autonomy and ensuring distributive fairness. We argue that policymakers have several paths forward for designing a just soda tax, but that the considerations relevant to ethical policy design are more complicated than is sometimes acknowledged.

中文翻译：

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设计一个公正的汽水税

汽水税是有争议的。虽然支持者指出他们的潜在健康益处和可以用他们的收入资助的公共项目，但批评者认为他们是家长式的和倒退的。在本文中，我们探讨了设计一个只是汽水税，一种适当平衡促进社会福利、尊重人们的自主权和确保分配公平等经常相互竞争的道德考虑因素的税收。我们认为，政策制定者在设计公正的汽水税方面有几条前进的道路，但与道德政策设计相关的考虑因素比有时承认的要复杂得多。