Below are the results of a study by the American Medical Association concerning the impact of a Philadelphia soda tax on sales and beverage pricing. The study was funded by Bloomberg Philanthropies.
The core findings were the following:
1. there was a substantial increase in prices in the city and in the non-taxed surrounding area surveyed;
2. a substantial reduction in sales in the taxed area; and
3. increased sales in the non-taxed surrounding area that offset the decrease in Philadelphia by about 25%.