Error message

Warning: Array to string conversion in __TwigTemplate_4d4cfc5d2615f351243b28f738c657b4->doDisplay() (line 224 of /app/vendor/twig/twig/src/Environment.php(418) : eval()'d code).

The Pass-Through of a Tax on Sugar-Sweetened Beverages in Boulder, Colorado

We estimate the incidence of a relatively new type of excise tax, a tax on sugar-sweetened beverages (SSBs). We examine the largest such tax to date, which is two cents per ounce, in Boulder, CO. Using data that were hand-collected from stores and restaurants in both Boulder and two control communities, as well as internet data of restaurant menus, we find that the tax was largely, but not completely, passed through to consumers 5-7 weeks after implementation. Some retailers add the tax only at the register, indicating that estimates solely from posted prices would result in an underestimate of pass-through.

Cawley, J., Frisvold, D., Jones, D., & Lensing, C. The Pass-Through of a Tax on Sugar-Sweetened Beverages in Boulder, Colorado. : .