Courtney Shupert
Courtney Shupert is a 2017 summer intern with the Tax Foundation Center for State Tax Policy.
Written Works
Soda Tax Experiment Failing in Philadelphia Amid Consumer Angst and Revenue Shortfalls
Aside from hurting low-income earners, the poor revenue performance of Philadelphia’s soda tax, 24 times higher than the excise rate on beer, threatens the sustainability of the education programs it is intended to fund.
