▁tax es ▁were ▁not ably ▁in effect ive ; ▁to ▁avoid ▁the ▁fat ▁and ▁sugar ▁tax es , ▁local ▁ret ail ers ▁had ▁compla ined ▁that ▁Dan es ▁simply ▁went ▁to ▁Sweden ▁and ▁Germany , ▁where ▁prices ▁were ▁lower ▁to ▁buy ▁but ter , ▁ice ▁cre am ▁and ▁s oda . ▁Den mark ▁repe aled ▁the ▁fat ▁tax ▁in ▁January ▁ 2 0 1 3 ▁and ▁repe aled ▁the ▁tax ▁on ▁soft ▁drink s ▁in ▁ 2 0 1 4 . ▁ ▁France ▁ ▁France ▁first ▁introduced ▁a ▁target ed ▁tax ▁on ▁non al co hol ic ▁sug ary ▁drink s ▁at ▁a ▁national ▁level ▁in ▁ 2 0 1 2 . ▁The ▁tax , ▁which ▁is ▁ 0 . 0 7 1 6 ▁euro ▁per ▁liter , ▁applies ▁to ▁both ▁regular ▁and ▁di et ▁soft ▁drink s , ▁flav ored ▁min eral ▁water , ▁and ▁fruit ▁ju ices ▁with ▁added ▁sugar , ▁but ▁does ▁not ▁apply ▁to ▁min eral ▁water ▁and ▁ 1 0 0 % ▁fruit ▁ju ices ▁( i . e ., ▁those ▁with ▁no ▁added ▁sug ars ). ▁Following ▁introduction , ▁soft ▁drink s ▁were ▁estimated ▁to ▁be ▁up ▁to ▁ 3 . 5 % ▁more ▁expensive . ▁▁ ▁A ▁ 2 0 1 9 ▁article ▁published ▁in ▁the ▁journal ▁PL OS ▁One ▁estimated ▁the ▁price ▁and ▁consumption ▁effects ▁of ▁the ▁tax , ▁using ▁a ▁difference - in - d ifference ▁method ology . ▁The ▁study ▁concluded : ▁" We ▁find ▁that ▁the ▁tax ▁is ▁transm itted ▁to ▁the