We estimate the incidence of a relatively new type of excise tax, a tax on sugar-sweetened beverages (SSBs). We examine the largest such tax to date, which is two cents per ounce, in Boulder, CO. Using data that were hand-collected from stores and restaurants in both Boulder and two control...

Consumption of sugar sweetened beverages exhibits strong associations with weight gain, obesity, and dental caries, especially in young children. The aim of this paper is to examine the impact of price changes on children's consumption of sugar-sweetened beverages. Using micro-level panel data...