taxed according to the amount of sugar contained in the drinks they manufactured. We exploit administrative accounting data …

focus of this article. Particular attention is given to the taxation of soft drinks and cosmetics. We examine the income … alcoholic beverages and tobacco products are found to be regressive. The most regressive excise taxes are on soft drinks and … households in the lowest quintile of total expenditures. The impact of soft drinks in creating obesity is likely to be much …