DO TAXES ON SODA AND SUGARY DRINKS WORK? SCANNER DATA EVIDENCE FROM BERKELEY AND WASHINGTON STATE
研究了伯克利市和华盛顿州对含糖饮料征税的效果，发现华盛顿州价格反应大且销量下降5%，而伯克利效果微弱，可能因跨境购物导致。
We study two beverage taxes: the SSB tax of 1¢/oz in the city of Berkeley (in effect since 2015) and the temporary 2010 soda tax of 0.166¢/oz in Washington State. Using detailed scanner data, we find that prices in Washington reacted sharply and promptly (often by a larger magnitude than the tax), whereas retail prices in Berkeley reacted marginally (by less than 30% the magnitude of the tax). Further, we find a 5% volume reduction in Washington but fail to detect an effect in Berkeley. We discuss the possible causes for the discrepancy in effectiveness, in particular cross‐border shopping.