Write an mediated essay on the topic :- “Why taxing bad things isn’t always a good policy”?

Write an mediated essay on the topic :- “Why taxing bad things isn’t always a good policy”?  And the essay should use a Rogerian approach for constructing arguments—meaning to recognize, restate, and offer rebuttal to the author’s viewpoint and the primary differing position(s); next offer your own mediated position clearly with evidence—synthesizing the two positions into a compromise on the issue.
In this essay only mediated argument should be presented which is one that presents both [multiple] sides of an issue, establishes common ground between the differing positions, and offers a resolution that considers the goals and values of both [multiple] positions”.
The essay should only use these 9 sources given below :-
 1. Smith, N. (2020). Why Taxing Bad Things Isn’t Always Good Policy. Retrieved November 02, 2020, from https://www.google.com/amp/s/www.bloombergquint.com/amp/business/the-problem-with-carbon-taxes-wealth-taxes-and-the-like
 2. Franck, C., Grandi, S., & Eisenberg, M. (2013, November). Taxing junk food to counter obesity. Retrieved November 02, 2020, from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3828689/
 3. Lyon, A., & Schwab, R. (1991). Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive? doi:10.3386/w3932
4. Pettinger, T., Hicks, N., Hayleigh, H., & Dick, D. (2020, March 10). Pros and cons of higher tax on alcohol. Retrieved November 02, 2020, from https://www.economicshelp.org/blog/235/taxes/should-tax-on-alcohol-be-increased/
5.Marron, D. (2015, December 14). Should Governments Tax Unhealthy Foods and Drinks? Retrieved November 02, 2020, from https://www.taxpolicycenter.org/taxvox/should-governments-tax-unhealthy-foods-and-drinks
6.Elder, R., Lawrence, B., Ferguson, A., & Naimi, T. (2010, February). The effectiveness of tax policy interventions for reducing excessive alcohol consumption and related harms. Retrieved November 02, 2020, from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3735171/
7. Shughart II, W. F., & Thomas, M. D. (2017). Taxes on Unhealthy Food Are Ineffective and Hurt the Poor: William F. Shughart II. Retrieved November 02, 2020, from https://www.independent.org/news/article.asp?id=9057
8. Franklin, P. (2006). Taxing bad things isn’t good. Retrieved November 02, 2020, from https://www.google.com/amp/s/amp.theguardian.com/commentisfree/2006/jun/15/taxingbadthingsisntgood
9.Boaz, D. (2020, April 03). One Bad and Eight Good Reasons to Cut Taxes. Retrieved November 02, 2020, from https://www.cato.org/publications/commentary/one-bad-eight-good-reasons-cut-taxes
Use all these 9 sources only. Have to use all the given sources for the essay.