Creating a new tax on sugary drinks that is reserved for health spending should have "Soft Earmarking" restrictions on how that money can be used. This means: Question 3 options: The revenues raised from the new taxes should be restricted to only highly specific health sector uses. The revenues raised from the new taxes should be directed to health related priorities that promise the most benefits for the money spent. The taxes should be progressive: the rich are taxed more heavily than the poor Donations from foundations and the private sector are suitable as the main source of soft earmarking revenues