soft drink taxes do not appear to have countered the rise in

obesity prevalence because any reduction in soft drink

consumption has been offset by the consumption of other
calories.

(Fletcher, J., D. Fisvold and N. Tefft (2010), The effects of soft drink taxes on
child and adolescent consumption, J ournal of Public Economics, 94 (11-12):
967-974)
Our research does not support the theory that soda taxes
have a negative effect on body-mass index. Current soda tax
rates range from two percent to 7.25 percent and its possible
these may not be high enough to affect BMI. Further research
that addresses consumption and includes data on local soda
taxes is warranted.

(D. Fitts and A. Vader (2013), The effect of state level soda tax on adult obesity,
Evans School Review, 3 (1): 74-91)
Together, our results cast serious doubt on the assumptions
that proponents of large soda taxes make on its likely
impacts on population weight. Together with evidence of
important substitution patterns in response to soda taxes
that offset any caloric reductions in soda consumption, our
results suggest that fundamental changes to policy
proposals relying on large soda taxes to be a key component
in reducing population weight are required.

(Fletcher, J., D. Frisvold and N. Tefft (2014), Non-linear effects of soda taxes on
consumption and weight outcomes, Health Economics, 10 March)

Countries that have in recent years considered but rejected carbonated soft
drinks taxes include:

Indonesia
Philippines
Italy
Ireland
Slovenia
Germany
South Korea
South Africa
Cameroon
Kenya
Nigeria
Paraguay
Dominican Republic
United Kingdom

No country has imposed an excise tax solely based on carbonation.
Vietnam would be the first and only.
In the US since the late 1990s, the tendency has been to REPEAL, not enact,
soft drink excise taxes at the state level. Over this period, at least 5 states
(North Carolina, South Carolina, Louisiana, Maine and Washington) have
repealed soft drink taxes. When given the opportunity, voters reject them:

In 2008, 64% of Maine voted to repeal a large soft drinks excise tax

In 2010, 60% of Washington State voters rejected a proposal to levy a soft
drinks excise tax

In 2012, 77% of voters in El Monte, California, rejected a proposal to levy a soft
drinks excise tax

In 2012, 67% of voters in Richmond, California, rejected a proposal to levy a
soft drinks excise tax

In 2013, 68% of voters in Telluride, Colorado, rejected a proposal to levy a soft
drinks excise tax

In 2013, soft drink excise tax proposals were introduced in 11 states. None
were enacted.
R. Sturm and A. Rupeng (2014), Obesity and economic environments CA
csnowdon@iea.org.uk