He argues that a tax on sodas will not change behavior. Two states that do tax sodas -- West Virginia and Arkansas -- have some of the highest obesity rates in the nation, he writes.

But the soda taxes in those states are so puny that they would not deter consumption anyway. In Arkansas, the tax is two cents for 12 ounces of soda, according to the Arkansas Times. It's even less than that in West Virginia.

Proponents of new soda taxes are pushing for much higher levies. New York tried to pass an 18% tax. It's an apples-to-oranges comparison.

And if new taxes don't deter consumption, then what is Kent worried about in the first place? He should be fine with a fat tax.

    "Obesity is a serious problem," Kent writes. "We know that. And we agree that Americans need to be more active and take greater responsibility for their diets. But are soft drinks the cause? I would submit to you that they are no more so than some other products -- and a lot less than many, many others."

I think it's great that the CEO of Coca-Cola gets involved in the fat tax debate. And much of what he writes is true.

But instead of lobbing irrelevant factoids at us, he should just get down to the heart of the matter: State regulators are unfairly picking on sugary sodas to try and save their decimated economies. That could hurt Coca-Cola and the rest of the industry, and Coke is getting nervous.

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