UCL School of Management

Research seminar

Stephan Seiler, Stanford


Friday, 18 January 2019
15:00 – 16:30
Research Group
Marketing and Analytics

UCL School of Management is delighted to welcome Stephan Seiler, Stanford, to host a seminar discussing ‘The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects’


We analyze the impact of a tax on sweetened beverages, often referred to as a “soda tax,” using a unique data-set of prices, quantities sold and nutritional information across several thousand taxed and untaxed beverages for a large set of stores in Philadelphia and its surrounding area. We find that the tax is passed through at a rate of 75-115%, leading to a 30-40% price increase. Demand in the taxed area decreases dramatically by 42% in response to the tax. There is no significant substitution to untaxed beverages (water and natural juices), but cross-shopping at stores outside of Philadelphia completely offsets the reduction in sales within the taxed area. As a consequence, we find no significant reduction in calorie and sugar intake

Open to
PhD Programme
Last updated Wednesday, 9 January 2019