An excise tax is amenable to earmarking, where the revenue is
dedicated to a specific purpose.Earmarking for a popular cause can
help legislators pass an unpopular tax.For SSB taxes, earmarking
to support public health programs, such as obesity prevention, can mitigate
concerns about the regressivity of taxing low-income consumers.
Program proponents favor earmarking because it can ensure continuous
funding, although depending on the revenue source, funding may
fluctuate and decline over time