More summer-time catching up on reading, this time a Veronique de Rugy Reason column from the end of 2009. The key insight ought to be evident to anyone who understands optimal taxation. "If the tax is effective at discouraging soda consumption, it won’t raise much money because people won’t be buying soda." That's a little too adult a concept for assorted nudges and nannies, despite there being pretty good economics departments in or near Seattle or Chicago or Berkeley.
With the new academic year approaching, the political economy of corrective taxation is relevant.