Implications of the Philadelphia Beverage Tax on Sales and Beverage Substitution for a Major Grocery Retailer Chain

To understand whether substitution effects occurred for a major national grocery retailer after the implementation of a beverage tax in Philadelphia, the authors used November 2015/2016 and February 2016/2017 data from a major national grocery retailer with stores alongside the borders of Philadelphia County (within 5 miles of each side). A difference in difference was conducted, a statistical technique that allows comparison among groups in an...