▁like ▁f ruits ▁and ▁veget ables . ▁ ▁Cons umption ▁According ▁to ▁a ▁ 2 0 1 9 ▁review ▁of ▁research ▁on ▁sugar ▁drink ▁tax es , ▁the ▁tax es ▁successfully ▁reduced ▁consumption ▁of ▁sugar ▁drink s ▁and ▁reduced ▁ad verse ▁health ▁consequences . ▁ ▁In ▁general , ▁the ▁theory ▁of ▁supply ▁and ▁demand ▁predict s ▁that ▁the ▁effect ▁of ▁tax es ▁is ▁to ▁raise ▁the ▁consumer ▁price ▁of ▁a ▁good , ▁and ▁lower ▁the ▁quantity ▁consum ed . ▁Whether ▁the ▁sug ary ▁drink s ▁tax ▁is ▁im posed ▁on ▁the ▁s eller ▁or ▁consumer , ▁in ▁both ▁cases ▁the ▁tax ▁bur den ▁is ▁shared ▁between ▁both . ▁ ▁Several ▁studies ▁have ▁shown ▁this ▁effect ▁in ▁practice : ▁ ▁A ▁ 1 0 % ▁tax ▁in ▁Mexico ▁en act ed ▁in ▁January ▁ 2 0 1 4 ▁reduced ▁consumption ▁by ▁ 1 2 % ▁after ▁one ▁year , ▁said ▁one ▁study ▁that ▁had ▁not ▁yet ▁been ▁peer - review ed . ▁ ▁Vari ous ▁studies ▁of ▁the ▁tax ▁of ▁one ▁cent ▁per ▁ ounce ▁in ▁Ber keley ▁California ▁have ▁reported ▁consumption ▁has ▁dropped ▁between ▁ 9 . 6 % ▁and ▁ 5 2 %, ▁depending ▁on ▁the ▁time ▁period ▁exam ined ▁and ▁the ▁methods ▁used . ▁ ▁A ▁study ▁( which ▁has ▁yet ▁to ▁be ▁peer - review ed ) ▁of ▁the ▁ 1 . 5 - c ents - per - ounce ▁tax ▁in ▁Philadelphia ▁found ▁actual ▁sales ▁of ▁the ▁affected ▁be ver ages ▁( which ▁included ▁di et ▁be ver ages