In recent years, numerous cities in the U.S. have enacted taxes on beverages to promote health and raise revenue. This paper examines the impact of Philadelphia's beverage tax, enacted in 2017, on the prices and availability of both taxed and untaxed beverages. Using original data we collected in late 2016 and again one year later, we estimate difference‐in‐differences regressions of the change over time in beverage prices and availability in stores in Philadelphia relative to stores in nearby counties. We find that, on average, distributors and retailers fully passed through the tax to consumers. Pass‐through is higher for individual servings than for larger sizes. There is also heterogeneity in the pass‐through rate among stores; it is greater among stores that are in higher‐poverty neighborhoods, located farther from untaxed stores outside Philadelphia, and that are independent as opposed to part of national chains. We also find that the tax reduced the availability of taxed beverages and increased the availability of untaxed beverages, particularly bottled water, in Philadelphia stores.

中文翻译：

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费城饮料税对价格和产品供应的影响

近年来，美国的许多城市都对饮料征税，以促进健康和增加收入。本文研究了 2017 年颁布的费城饮料税对征税和未征税饮料的价格和供应情况的影响。使用我们在 2016 年底和一年后收集的原始数据，我们估计费城商店相对于附近县商店的饮料价格和可用性随时间变化的差异回归回归。我们发现，平均而言，分销商和零售商将税收完全转嫁给消费者。单个份量的通过率高于大份量。门店之间的通过率也存在异质性；在较贫困社区的商店中，这一比例更高，距离费城以外的免税商店更远，并且是独立的，而不是全国连锁店的一部分。我们还发现，在费城商店中，税收减少了征税饮料的供应，并增加了免税饮料的供应，尤其是瓶装水。