Implementation …show more content…
126). With the approval for the additional tax on selected SSBs the excise tax was put to law four months after elections (Dugdale, 2015). The target of the tax was mainly distributors of SSBs to stores and restaurants, distributors of sweeteners to restaurants; and distributors of sweeteners to stores where they are used to make SSBs for customers (Ordinance. Imposing a general tax on the distribution of sugar-sweetened beverage products). Cawley and Frisvold, 2015 conducted a study on the incidence of taxes on SSBs in Berkeley stating “(…) previous empirical research on the pass-through of sales and excise taxes has tended to find that such taxes are fully shifted to consumers (Cawley & Frisvold, 2015).” The findings from various references do not indicate an implementation