The authors analyze the impact of a tax on sweetened beverages using a unique data set of prices, quantities sold, and nutritional information across several thousand taxed and untaxed beverages for a large set of stores in Philadelphia and its surrounding area. The tax is passed through at an average rate of 97%, leading to a 34% price increase. Demand in the taxed area decreases by 46% in response to the tax. Cross-shopping to stores outside of Philadelphia offsets more than half of the reduction in sales in the city and decreases the net reduction in sales of taxed beverages to only 22%. There is no significant substitution to bottled water and modest substitution to untaxed natural juices. The authors show that tax avoidance through cross-shopping severely constrains revenue generation and nutritional improvement, thus making geographic coverage an important policy decision.

中文翻译：

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EXPRESS：苏打税的影响：传递、避税和营养影响

作者使用费城及其周边地区的大量商店的数千种征税和未征税饮料的价格、销售数量和营养信息的独特数据集，分析了税收对含糖饮料的影响。税收以 97% 的平均税率通过，导致价格上涨 34%。受税收影响，征税地区的需求减少了 46%。到费城以外的商店交叉购物抵消了该市销售额减少的一半以上，并将征税饮料的净销售额减少至仅 22%。没有明显替代瓶装水，适度替代免税天然果汁。作者表明，通过交叉购物避税严重限制了创收和营养改善，