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%.