Association for Public Policy Analysis & Management

This project examines the heterogeneous effects of the Philadelphia and Berkeley soda taxes on sugar sweetened beverages (SSBs) consumption, as well as the effects on additional sources of sugar consumption, to evaluate how the policy has been effective at reducing sugar intake. The tax was introduced in Berkeley in 2016 and in Philadelphia in 2017 and other cities have followed their lead. Previous research has examined the effect of the SSB tax on consumption using survey data to analyze both incidence and overall liquid consumption changes. These studies largely find that liquid consumption of SSBs fall after the introduction of the tax. Studies that look at the actual change in sugar intake from SSBs, a step closer to the policy concern, are limited. However, previous research has not examined the overall effect on sugar consumption including sugary foods like candy, cakes, and cookies, which are listed as the main sources of sugar intake by the American Heart Association. Using Nielsen Retail Scanner Data, we compare the consumption of SSB and sugary foods prior to and following the 2017 SSB tax in Philadelphia as well as the comparable counties. Furthermore, we compare these effects in Philadelphia with the effects in Berkeley. This extension will provide a more complete picture of the sugar intake reduction resulting from Philadelphia’s SSB tax.