Policy makers are interested in beverage taxes to raise revenue and reduce sugar-sweetened beverage intake, given its strong connection to obesity and poor health.
1 Seven US cities have implemented beverage excise taxes, where the tax is levied on the distribution of beverages and may only be partially passed through to consumers. Philadelphia implemented an excise tax of 1.5 cents per ounce on the distribution of sugar-sweetened and artificially sweetened drinks on January 1, 2017.
2 This tax is unique because it includes diet drinks and affects a large, racially/ethnically diverse, and low-income population (Philadelphia is the poorest of the 10 largest US cities).
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