Teicholz and Taubes believe that the conventional wisdom that “a calorie is a calorie,” which is known as the energy balance theory, is wrong because our bodies process fats radically differently from how they process carbohydrates. When we eat carbohydrates, they believe, the body works to keep the fat locked away in storage. Obesity and diabetes are a result of hormone imbalance caused by eating more carbohydrates than the body can handle, they say.