FLETCHER, JASON M.; FRISVOLD, DAVID; TEFFT, NATHAN - In: Contemporary Economic Policy 28 (2010) 1, pp. 23-35
"Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the United States. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exceptions to food exemptions from sales taxes to reduce...