Not sure if I agree with this particular tax but I am a proponent of taxing unhealthy substances.

The following two reasons are most important to me:
1: When demand of healthy products go up, prices will eventually come down. One of the problems is that unhealthy products are cheaper than healthy products.
2: When people are healthy, they are less expensive from an insurance point of view which in turn means healthcare will become cheaper for everybody.

In the Netherlands there is a discussion going on to let people who are overweight and smoke pay an extra premium on their health insurance as those people are most likely the ones who will need the most care later in life and ramp up the bill, which we all pay.

Is this social engineering? Yes it it.

But unfortunately, people need incentives, and the only incentive which seem to work on human beings is money in the pocket.