According to a study conducted by the University of Pennsylvania, supported by Bloomberg Philanthropies, imposition of a tax of 1.5 cents per ounce on sugared and artificially sweetened beverages equivalent resulted in a 38.9 percent decrease in sales by small neighborhood stores. The tax was introduced in Philadelphia in 2017 to curb consumption of sugar-sweetened drinks in areas with high prevalence rates of Type-2 diabetes and obesity.   It was noted that beverages in these outlets increased in price by 1.81 cents per ounce, or approximately 15 cents per 8-oz. can, exceeding the tax rate.

The study compared sales in urban Philadelphia and compared the pattern of sales from similar stores in Baltimore, MD where no tax was imposed.  Dr. Christina Roberto, associate professor of Medical Ethics and Health Policy at the University of Pennsylvania stated, "this study provides important addition to evidence that beverage taxes are one of the most effective policy tools we have to decrease sugar-sweetened beverage purchases”.