Scientific evidence on the effect of sugar consumption on obesity has propelled policy makers in several states across the U.S. to propose the imposition of a tax on soft drinks sales. In this paper, we look at the effect of two tax events: a 5.5% sales tax on soft drinks imposed by the state of...

We examine how soda sales changed due to the campaign attention and election outcome of a local excise tax on sugar-sweetened beverages (SSB), most commonly referred to as a soda tax. Using panel data of beverage sales from university retailers in Berkeley, California, we estimate that soda...

Taxes on sugar-sweetened beverages (SSBs) are relatively new and there is little evidence about their impact on SSB consumption or body mass index (as opposed to prices, purchases, or sales), their impact on youth (as opposed to on adults), or their impact in non-Western nations. This paper adds...

Proposals to reform the personal income tax have gained prominence in recent months. To date, personal income tax reform is part and parcel of the platform of a number of the candidates in the 2016 presidential elections. This paper aims to evaluate the various proposals in both houses of...