![West Virginia soda tax proposal. The latest DC soda tax proposal isn't good policy. Learn more about D.C.'s excise tax on sweetened beverages.](https://taxfoundation.org/wp-content/uploads/2019/11/soda-tax--300x200.jpg)
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![West Virginia soda tax proposal. The latest DC soda tax proposal isn't good policy. Learn more about D.C.'s excise tax on sweetened beverages.](https://taxfoundation.org/wp-content/uploads/2019/11/soda-tax--300x200.jpg)
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Soda Taxes in Europe
1 min read![federal excise taxes, federal excise tax rate, role of excise taxes, federal gas excise tax rate, federal gas tax rate, soda tax, road use, medicare, medicaid costs, user fee, infrastructure](https://taxfoundation.org/wp-content/uploads/2019/07/linkedin-In-Stream_Wide___gas-tax-infrastructure-rental-car-highway-2-small-e1564518507422-300x158.jpeg)
The Proper Role of Excise Taxes
3 min read![Results of 2018 State and Local Tax Ballot Initiatives 2019 Ballot State Tax](https://taxfoundation.org/wp-content/uploads/2018/11/vote-e1541536629558-300x200.jpg)
Results of 2018 State and Local Tax Ballot Initiatives
Ballot initiatives are often an afterthought on Election Day, but in many states, voters went to the polls to weigh in on significant tax policy questions. Here are the most recent results we’ve compiled for tax-related ballot measures.
5 min read![Local Income Taxes: A Primer](https://taxfoundation.org/wp-content/uploads/2018/10/State-map-300x211.jpeg)
Top State Tax Ballot Initiatives to Watch in 2018
Explore our list of the top state tax ballot measures to watch for throughout the country.
11 min read![Soda tax soda taxes on sugary drinks sugar taxes soda tax](https://taxfoundation.org/wp-content/uploads/2017/01/soda-300x200.jpg)
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Sales Taxes on Soda, Candy, and Other Groceries, 2018
When policymakers get in the habit of handpicking goods for which the sales tax does or does not apply, the tax base simultaneously erodes and becomes more complex.
25 min readAre Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases
Soda taxes are proposed with the promise to improve public health outcomes, but they come with equity concerns because of their regressive nature.
23 min read![Philadelphia Philly Soda Tax](https://taxfoundation.org/wp-content/uploads/2017/08/AdobeStock_64131421-e1529353312377-300x200.jpeg)
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Watch: Tax Foundation Excise Tax Event
1 min read![Washington state capital gains tax proposal, Washington capital gains tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/seattle2-300x169.jpg)
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![Philadelphia Philly Soda Tax](https://taxfoundation.org/wp-content/uploads/2017/08/AdobeStock_64131421-e1529353312377-300x200.jpeg)
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.
12 min read![Massachusetts gross receipts tax](https://taxfoundation.org/wp-content/uploads/2017/06/Massachusetts_Statehouse-e1529341998678-300x189.jpg)
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