The Heritage Foundation has published Sin Taxes on Soda, Alcohol, and Cigarettes: Congress's Latest Vice, by Curtis S. Dubay. Here is the abstract:

So-called "sin taxes" are fashionable in Congress because they fall on unpopular behaviors and activities. This makes them easier to increase than other taxes and a politically convenient funding mechanism for expansion of government programs.

Sin taxes are an effort by Congress to curb behaviors that it does not favor. They also lead to higher deficits. Instead of raising taxes on unpopular behaviors and activities to fund its largesse, Congress should restrain spending to live within its means.