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===New York===
===New York===


In the case of New York's effort to introduce a tax, the positive health message was supported by groups like the [[New York Academy of Medicine]] and editorial writers. The Alliance for a Healthier New York was formed with financial and strategic support from the United Healthcare Workers East union and the Greater New York Hospital Association. Groups such as New Yorkers Against Unfair Taxes, set up by beverage companies, grocers, teamsters who represent drivers and production workers and others, lobbied against the measure. The anti-tax forces argued that the tax was based on dubious science, because obesity was a matter of how many calories people consumed, not where those calories came from.<ref name="hartocollis1"/>
In the case of New York's effort to introduce a tax, measures to implement such a tax were supported by groups like the [[New York Academy of Medicine]] and editorial writers. The Alliance for a Healthier New York was formed with financial and strategic support from the United Healthcare Workers East union and the Greater New York Hospital Association. Groups such as New Yorkers Against Unfair Taxes, set up by beverage companies, grocers, teamsters who represent drivers and production workers and others, lobbied against the measure. The anti-tax forces argued that the tax was based on dubious science, because obesity was a matter of how many calories people consumed, not where those calories came from.<ref name="hartocollis1"/>


The idea that the soda tax would cut into the income of poor New Yorkers while doing nothing to improve their access to exercise or fresh, affordable, healthy food was echoed by some advocacy groups for the poor. For example, Triada Stampas, the director of government relations for the Food Bank of New York City, testified against the tax before a Senate committee.<ref name="hartocollis1"/>
The idea that the soda tax would cut into the income of poor New Yorkers while doing nothing to improve their access to exercise or healthful food was echoed by some advocacy groups for the poor. For example, Triada Stampas, the director of government relations for the Food Bank of New York City, testified against the tax before a Senate committee.<ref name="hartocollis1"/>


PepsiCo’s world headquarters is in Purchase, N.Y., and lawmakers in the Westchester County area and in districts with bottling companies of all kinds quickly lined up against the tax. The economic argument swayed even with some Democrats who otherwise tend to favor taxation.<ref name="hartocollis1"/>
PepsiCo’s world headquarters is in Purchase, N.Y., and lawmakers in the Westchester County area and in districts with bottling companies of all kinds quickly lined up against the tax. The economic argument swayed even with some Democrats who otherwise tend to favor taxation.<ref name="hartocollis1"/>


Estimates of the amount spent by the Alliance for a Healthier New York, in support of the tax, range from $2.5 to $5 million. The American Beverage Association spent $9.4 million in only the first four months of 2010 to oppose New York’s soda tax, according to a search of public lobbying records by the New York State Healthy Eating and Physical Activity Alliance. Most of the money was spent on advertising, media and strategy.<ref name="hartocollis1"/>
Estimates of the amount spent by the Alliance for a Healthier New York, in support of the tax, range from $2.5 to $5 million. The American Beverage Association spent $9.4 million in only the first four months of 2010 to oppose New York’s soda tax, according to a search of public lobbying records by the New York State Healthy Eating and Physical Activity Alliance. Most of the money was spent on advertising, media, and strategy.<ref name="hartocollis1"/>


Some opponents suggested New Yorkers would try to evade the tax by buying soda on Native American reservations, where some smokers go to find tax-free cigarettes, or by crossing the border to New Jersey, harming New York retailers.<ref name="hartocollis1"/>
Some opponents suggested New Yorkers would try to evade the tax by buying soda on Native American reservations, where some smokers go to find tax-free cigarettes, or by crossing the border to New Jersey, harming New York retailers.<ref name="hartocollis1"/>


Richard F. Daines, the New York State health commissioner has argued that such a tax would be good for society, especially children and teenagers who would be deterred from a lifelong soda habit. He often equated the campaign against sugary drinks to the campaign against tobacco.<ref name="hartocollis1"/>
Richard F. Daines, the New York State health commissioner has argued that such a tax would be good for society, especially children and teenagers. He often equated the campaign against sugary drinks to the campaign against tobacco.<ref name="hartocollis1"/>


===St Helena===
===St Helena===

Revision as of 20:01, 21 July 2014

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A soda tax or soft drink tax is a tax or surcharge on soft drinks. It may focus on sugar-sweetened beverages (soda sweetened with sugar, corn syrup, or other caloric sweeteners and other carbonated and uncarbonated drinks, and sports and energy drinks). As an example of Pigovian taxation, it may aim to discourage unhealthy diets and offset the economic costs of obesity.

Background

Obesity in the United States is a public concern with the percentage of overweight people being among the highest in the world.[1] Soda consumption has been noted as a contributing factor to the obesity epidemic and medical costs related to obesity are about $147 billion a year. In 1994 the soda tax idea was introduced by Kelly D. Brownell, Director of the Rudd Center for Food Policy and Obesity at Yale. In 2009, 33 US states had a sales tax on soft drinks.[2] France introduced a tax on soft drinks in 2012.[3]

To counter the problem of children's easy access to soft drinks, in 2005 the American Beverage Association began working to remove soft drink machines from US primary schools (children aged six to fourteen), and to replace soft drinks with healthier beverages such as orange juice or milk. High schools would have a 50/50 balance of machines dispensing soft drinks and healthier alternatives.[4] Although orange juice may have a few more calories than cola, it also has other nutrients and fiber.[5]

In 2009 the American Heart Association reported that the soft drinks and sugar sweetened beverages are the largest contributor of added sugars in Americans’ diets. Added sugars are sugars and syrups added to foods during processing or preparation and sugars and syrups added at the table. Excessive intake of added sugars, as opposed to naturally occurring sugars, is implicated in the rise in obesity, and the AHA adds that no more than half of a person’s daily discretionary calorie allowance should come from added sugars.[6]

Scientific studies

A 2009 study in the Journal of Adolescent Health concluded that "It is likely that taxes would need to be raised substantially to detect significant associations between taxes and adolescent weight."[7]

A 2009 study in the journal Contemporary Economic Policy determined that a percentage point change in a soft drink tax would affect body mass index (BMI) by a very small amount—about 0.003 points.[8]

Taxing soda can lead to a reduction in overall consumption, according to a scientific study published in the Archives of Internal Medicine in March 2010. The study found that a 10 percent tax on soda led to a 7 percent reduction in calories from soft drinks. These researchers believe that an 18 percent tax on these foods could cut daily intake by 56 calories per person, resulting in a weight loss of 5 pounds (2 kg) per person per year. The study followed 5,115 young adults ages 18 to 30 from 1985 to 2006.[9][10]

An April 2010 study published in the medical journal Health Affairs found that small taxes on soft drinks do little to lessen soft drink consumption or prevent childhood obesity, but larger taxes probably would. The study's author said that if taxes were about 18 cents on the dollar, they would make a significant difference in consumption.[11][12]

Research from Duke University and the National University of Singapore released in December 2010 tested larger taxes and determined that a 20 percent and 40 percent taxes on sugar-sweetened beverages would largely not affect calorie intake because people switch to untaxed, but equally caloric, beverages. Kelly Brownell, a proponent of soda taxes, reacted by stating that “[t]he fact is that nobody has been able to see how people will really respond under these conditions.”[13] Similarly, a 2010 study concluded that while people would drink less soda as a result of a soda tax, they would also compensate for this reduction by switching to other high-calorie beverages.[14] In response to these arguments, the American Public Health Association released a statement in 2012 in which they argued that "Even if individuals switch to 100% juice or chocolate milk, this would be an improvement, as those beverages contribute some nutrients to the diet."[15]

A 2011 study in the journal Preventive Medicine concluded that "a modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity".[16] It has been used by the Rudd Center for Food Policy and Obesity at Yale to estimate revenue from a soda tax, depending on the state, year and tax rate.[17]

A 2012 study by Y. Claire Wang, also in the journal Health Affairs, estimates that a penny per ounce tax on sugared beverages could prevent 2.4 million cases of diabetes per year, 8,000 strokes, and 26,000 premature deaths over 10 years.[18]

In 2012, just before the city of Richmond began voting on a soda tax, a study was presented at a conference held by the American Public Health Association regarding the potential effects of such a tax in California. The study concluded that, given that soda's price elasticity is such that taxing it would reduce consumption by 10-20 percent, that this reduction "...is projected to reduce diabetes incidence by 2.9-5.6% and CHD by 0.6-1.2%."[19]

A recently published study in the American Journal of Agricultural Economics concluded that a 0.5-cent-per-ounce tax on soft drinks would reduce consumption, but "increase sodium and fat intakes as a result of product substitution," in line with the Duke University study mentioned above.[20]

A study published on October 31, 2013 found that a 20% tax on sugar-sweetened beverages would reduce obesity rates in the United Kingdom by about 1.3%, and concluded that taxing sugar-sweetened beverages was "a promising population measure to target population obesity, particularly among younger adults."[21]

Economics of the tax

The U.S. Department of Health & Human Services reports that the tax could generate $14.9 billion in the first year alone. The Congressional Budget Office (CBO) estimates that a 3-cent-per-ounce tax would generate over $24 Billion over four years.[22]

Some tax measures call for using the revenue collected to pay for relevant health needs: improving diet, increasing physical activity, obesity prevention, nutrition education, advancing healthcare reform, etc.[23] Another area to which the revenue raised by a soda tax might go, as suggested by Mike Rayner of the United Kingdom, is to subsidize healthier foods like fruits and vegetables.[24]

Proposals

There have been a number of proposed taxes on sugary beverages, including:

  • New York State budget proposals for 2009 included $0.01 per ounce tax on soft drinks, which was later abandoned.[25]
  • Washington State imposed a $0.02 per ounce tax on carbonated beverages from July 1, 2010 to November 2, 2010.[26]
  • Washington, D.C., and Colorado removed sugared beverages from the list of groceries that were exempt from sales taxes.[25]
  • Maryland and Virginia are two of 33 states that levy sales taxes on soda. Maryland taxes soda at a rate of 6%, while Virginia’s rate is 1.5%. Virginia is also one of six states that impose a state excise tax on soda in addition to a sales tax.[citation needed]
  • In 2009, the Obama Administration explored levying an excise tax on sweetened beverages as part of health care reform efforts, but the proposal was abandoned after heavy lobbying by the beverage industry.[27]
  • In 2012, the City Council of Richmond, California placed the Soda tax on the November 2012 ballot along with an advisory measure asking voters how they would like to spend the tax revenue.[28] This proposal was rejected by the voters, 67% NO 33% YES.[29] If Richmond had passed the Soda Tax, it would have been the first city in the nation to do so.[30]
  • France is in the process of introducing a tax on sugary drinks for 2012;[3] following introduction, soft drinks are estimated to be up to 3.5% more expensive.[31][32]
  • On June 25, 2013, the city of Telluride, Colorado proposed a penny-per-ounce soda tax;[35] however, it was rejected in November, with 68% of voters voting against it.[36]

Public support

According to a Field Poll conducted in 2012, "Nearly 3 out of 5 California voters would support a special fee on soft drinks to fight childhood obesity."[37] On the other hand, a 2013 poll concluded that "respondents were opposed to government taxes on sugary drinks and candy by a more than 2-to-1 margin."[38] Support for a soda tax in New York was higher when pollsters say the money will go towards health care. A Quinnipiac University poll released in April 2010 found that New Yorkers opposed a state tax on soda of one penny per ounce by a 35 point margin, but opposition dropped to a margin of one point when respondents were told the money would go towards health care.[39] A Thompson Reuters poll released in the same month found that 51 percent of Americans opposed a soda tax, while 33 percent supported one.[40]

Lobbying

Fighting the creation of soft drink taxes, the American Beverage Association, the largest US trade organization for soft drink bottlers, has spent considerable money to lobby Congress. The Association's annual lobbying spending rose from about $391,000 to more than $690,000 from 2003 to 2008. And, in the 2010 election cycle, its lobbying grew to $8.67 million. These funds helped to pay for 25 lobbyists at seven different lobbying firms.[41]

An industry group called “Americans Against Food Taxes,” backed by juice maker Welch's, soft drink maker PepsiCo Inc, the American Beverage Association, the Corn Refiners Association, McDonald's Corporation and Burger King Holdings Inc used national advertising and conducted lobbying to oppose these taxes.[42] The group has characterized the soda tax as a regressive tax, which would unfairly burden the poor[43]

Soda Tax in the world

Norway Generalized sugar tax

Norway has an excise on refined sugar products, including soft drinks, set to 7.05 kroner per kilogram.[44]

Denmark

Denmark instituted a soft drink tax in the 1930s (it amounted to 1.64 Danish krone per liter), but recently announced they were going to abolish it, with the goal of creating jobs and helping the economy.[45]

Mexican Soda Tax

On September 2013, Mexican president Enrique Peña Nieto, on his fiscal bill package, proposed a ten percent tax per liter, on all soft drinks, especially carbonated drinks,[46][47] this with the purpose of reducing the number of patients with diabetes and other cardiovascular diseases in Mexico, which has the world's highest rate of obesity.[48] According to Mexican government data, in 2011 the treatment for each patient with diabetes costed the Mexican public health care system, (the largest of Latin America), around $708 USD per year, with a total cost of $778' 427, 475 USD in 2010, and with each patient apporting only $30 MXN, (around $2.31 USD).[49]

On September 2013, Mexican businessmen, together with companies of soft drinks and other food processing companies, such as FEMSA, launched a media campaign to discourage the Mexican Chamber of Deputies and Senate of approving the ten percent tax on sodas. They argued that such measure would not help reduce the obesity in Mexico and would leave jobless hundreds of Mexicans working in the Sugar cane industry,[50] and also accused publicly New York City Mayor, Michael Bloomberg[51] of being orchestrating overseas the controversial bill. On October 10, 2013, Forbes magazine ran an article on its website criticizing the bill and accusing the Peña administration of repeating the same mistakes of Mr. Bloomberg, and pronosticating that such measure will end in failure.[52] That same month, Mexican Newspaper El Universal, published an article revealing that an international lobbying company, PwC, was charging a fee of $1'000,000 USD for each part of the fiscal package of not being approved, including the ten percent soda tax.[53] On late October 2013, the Mexican Senate approved a $1 MXN per liter tax, (around 0.08 USD), on sodas along a tax of 5% on junk-food.[54]

New York

In the case of New York's effort to introduce a tax, measures to implement such a tax were supported by groups like the New York Academy of Medicine and editorial writers. The Alliance for a Healthier New York was formed with financial and strategic support from the United Healthcare Workers East union and the Greater New York Hospital Association. Groups such as New Yorkers Against Unfair Taxes, set up by beverage companies, grocers, teamsters who represent drivers and production workers and others, lobbied against the measure. The anti-tax forces argued that the tax was based on dubious science, because obesity was a matter of how many calories people consumed, not where those calories came from.[25]

The idea that the soda tax would cut into the income of poor New Yorkers while doing nothing to improve their access to exercise or healthful food was echoed by some advocacy groups for the poor. For example, Triada Stampas, the director of government relations for the Food Bank of New York City, testified against the tax before a Senate committee.[25]

PepsiCo’s world headquarters is in Purchase, N.Y., and lawmakers in the Westchester County area and in districts with bottling companies of all kinds quickly lined up against the tax. The economic argument swayed even with some Democrats who otherwise tend to favor taxation.[25]

Estimates of the amount spent by the Alliance for a Healthier New York, in support of the tax, range from $2.5 to $5 million. The American Beverage Association spent $9.4 million in only the first four months of 2010 to oppose New York’s soda tax, according to a search of public lobbying records by the New York State Healthy Eating and Physical Activity Alliance. Most of the money was spent on advertising, media, and strategy.[25]

Some opponents suggested New Yorkers would try to evade the tax by buying soda on Native American reservations, where some smokers go to find tax-free cigarettes, or by crossing the border to New Jersey, harming New York retailers.[25]

Richard F. Daines, the New York State health commissioner has argued that such a tax would be good for society, especially children and teenagers. He often equated the campaign against sugary drinks to the campaign against tobacco.[25]

St Helena

On 21 March 2014, the Government of the island of St Helena, a British Overseas Territory in the South Atlantic, announced that it would be introducing an additional import duty of 75 pence per litre on sugar-sweetened carbonated drinks with more than 15 grams of sugar per litre.[55] The measure was introduced on 22 May 2014, timed to coordinate with the schedule of the RMS St Helena and allowing time for importers to plan for the change.

The duty was introduced as part of a number of measures to tackle obesity on the island and the resulting high incidence of type 2 diabetes. Prior to the new duty, St Helena imported over 300,000 litres of carbonated sugar-sweetened drinks a year (equivalent to 200 cans for every resident of the island), with very few diet drinks being imported. Given these volumes, importers were able to negotiate large discounts meaning that, even where diet drinks were available, they are significantly more expensive than the full sugar equivalent. As a small, isolated island, it is thought that the tax can be applied effectively at the border with little opportunity for avoidance.

See also

References

  1. ^ "Statistics Related to Overweight and Obesity". CDC. 2006. Retrieved 2009-01-23.
  2. ^ New England Journal of Medicine, The Public Health and Economic Benefits of Taxing Sugar-Sweetened Beverages
  3. ^ a b Sparks, Ian (October 6, 2011). "France to impose fat tax on drinks with added sugar such as Coca-Cola and Fanta". Daily Mail. London.
  4. ^ USA Today, Beverage group pull sodas from primary schools, August 16, 2005, http://www.usatoday.com/news/health/2005-08-16-soda-schools_x.htm
  5. ^ caloriecount.about.com
  6. ^ American Heart Association, statement, Aug 24, 2009, http://americanheart.mediaroom.com/index.php?s=43&item=800
  7. ^ Powell, Lisa; Chriqui, Jamie (2009). "Associations between State-level Soda Taxes and Adolescent Body Mass Index". Journal of Adolescent Health. 45 (3). Elsevier: S57–S63. doi:10.1016/j.jadohealth.2009.03.003. Retrieved 25 July 2013. {{cite journal}}: Italic or bold markup not allowed in: |journal= (help)
  8. ^ Fletcher, J., Frisvold, D. and Tefft, N. “Can Soft Drink Taxes Reduce Weight?” Contemporary Economic Policy, 28: 23–35. http://onlinelibrary.wiley.com/doi/10.1111/j.1465-7287.2009.00182.x/abstract
  9. ^ Reuters, tax soda pizza to cut obesity researchers say, March 8, 2010, http://www.reuters.com/article/idUSTRE6275T720100308
  10. ^ "Unhealthy Foods Become Less Popular With Increasing Costs". American Medical Association Website. 8 March 2010. Archived from the original on March 29, 2010. Retrieved 18 January 2014.
  11. ^ Health Affairs, Soda Taxes, Soft Drink Consumption, And Children's Body Mass Index, April 1, 2010, http://content.healthaffairs.org/cgi/content/full/hlthaff.2009.0061v1
  12. ^ Associated Press, Study: Small Soda Taxes Don’t Dent Obesity, April 1, 2010, http://www.google.com/hostednews/ap/article/ALeqM5iH4SZwbKI9PYhye5kJT_WLhm4B4AD9EQ1LN01 [dead link‍]
  13. ^ Park, Alice. “Study: Soda Taxes May Not Be Enough to Curb Obesity.” TIME, December 13, 2010. http://healthland.time.com/2010/12/13/study-sugar-tax-may-lead-to-only-modest-weight-loss/
  14. ^ Fletcher, Jason M. (December 2010). "The effects of soft drink taxes on child and adolescent consumption and weight outcomes". Journal of Public Economics. 94 (11–12): 967–974. doi:10.1016/j.jpubeco.2010.09.005.
  15. ^ "Taxes on Sugar-Sweetened Beverages: Policy Statement". APHA. 30 October 2012. Retrieved 27 August 2013.
  16. ^ Attention: This template ({{cite doi}}) is deprecated. To cite the publication identified by doi:10.1016/j.ypmed.2011.03.013, please use {{cite journal}} (if it was published in a bona fide academic journal, otherwise {{cite report}} with |doi=10.1016/j.ypmed.2011.03.013 instead.
  17. ^ Revenue Calculator for Sugar-Sweetened Beverage Taxes
  18. ^ Allison Aubrey, "Could a Soda Tax Prevent 2,600 Deaths Per Year?" NPR.org, Jan 12, 2012
  19. ^ Health benefits, particularly in high risk populations, projected from an excise tax on sugar-sweetened beverages intake in California
  20. ^ Zhen, Chen (July 2013). "Predicting the Effects of Sugar-Sweetened Beverage Taxes on Food and Beverage Demand in a Large Demand System". American Journal of Agricultural Economics. 95. doi:10.1093/ajae/aat049.
  21. ^ Attention: This template ({{cite doi}}) is deprecated. To cite the publication identified by doi:10.1136/bmj.f6189, please use {{cite journal}} (if it was published in a bona fide academic journal, otherwise {{cite report}} with |doi=10.1136/bmj.f6189 instead.
  22. ^ Federal Reserve Bank of Chicago, "Who would be affected by soda taxes?" The Fed Letter, No. 284 Mar 2011. http://www.chicagofed.org/digital_assets/publications/chicago_fed_letter/2011/cflmarch2011_284.pdf
  23. ^ Adamy, Janet (2009-05-12). "Wall Street Journal, soda tax weighed to pay for healthcare". The Wall Street Journal.
  24. ^ McColl, Karen (March 2009). "Fat Taxes and the Financial Crisis". The Lancet. 373 (9666): 797–798. doi:10.1016/S0140-6736(09)60463-3.
  25. ^ a b c d e f g h i Hartocollis, Anemona (July 2, 2010). "Soda Tax in N.Y. a Victim of Industry Campaign". The New York Times.
  26. ^ http://seattletimes.com/html/localnews/2013329508_elextaxinits03m.html
  27. ^ Tom Hamburger and Kim Geiger, "Beverage Industry Douses Tax on Soft Drinks." L.A. Times, Feb 7 2010. Available at http://articles.latimes.com/2010/feb/07/nation/la-na-soda-tax7-2010feb07
  28. ^ Richmond Municipal Code CHAPTER 7.08 SUGAR-SWEETENED BEVERAGES http://sireweb.ci.richmond.ca.us/sirepub/cache/2/tlmgcs00g42zimnqfdqcb25q/33714608302012030449501.PDF
  29. ^ "Voters resoundingly reject Richmond 'soda' tax", MercuryNews.com, 2012, retrieved 2012-11-07
  30. ^ Rogers, Robert (8 November 2012). "Soda tax trounced in Richmond but may rise again on larger stages". San Jose Mercury News. Retrieved 4 August 2013.
  31. ^ "[Controversial sugar levy: France introduces a cola tax]". Der Spiegel. December 28, 2011.
  32. ^ "Coca-Cola part en guerre contre la "taxe sodas"", Le Monde, 2011, retrieved 2011-12-30
  33. ^ New California Soda Tax Bill Under Consideration
  34. ^ Bill Monning's Proposed Soda Tax Dies In Committee
  35. ^ Brendsel, Dave (26 June 2013). "Telluride proposes soda tax". Colorado Department of Public Health and Environment. Retrieved 9 August 2013.
  36. ^ Meyer, Jeremy (6 November 2013). "Quirky ballot issues: Durango stuffs bag fee, Telluride slams soda tax". Denver Post. Retrieved 7 November 2013.
  37. ^ Poll shows support for soda tax to fight obesity
  38. ^ Most Americans Oppose Soda, Candy Taxes
  39. ^ Drake, Bruce. “Tax Sugary Drinks? New Yorkers Say 'No' but Leave Some Wiggle Room.” Politics Daily. April 14, 2010. http://web.archive.org/web/20100415161938/http://www.politicsdaily.com/2010/04/14/n/
  40. ^ Hensley, Scott (April 21, 2010). "In Obesity Fight, A Third Of Americans Support Soda Tax". NPR.
  41. ^ Center for Responsive Politics, ABA profile
  42. ^ Reuters, tax soft drinks to fight obesity, us experts say, Sept 16 2009, http://www.reuters.com/article/idUSN16158491
  43. ^ Americans Against Food Taxes, "Education, Not Taxes" 2012. Available at http://www.nofoodtaxes.com/facts/#education.
  44. ^ "Avgiftssatser for 2012". regjeringen.no. 2011-10-06. Retrieved 2012-10-22.
  45. ^ Scott-Thomas, Caroline. "Denmark to scrap decades-old soft drink tax".
  46. ^ Rodríguez, Ruth (10 September 2013). "Experts applause ten percent on soda tax, (in Spanish)". El Universal. Retrieved 31 October 2013.
  47. ^ "Fizzing with rage". The Economist. The Economist. 19 October 2013. Retrieved 31 October 2013.
  48. ^ Gutiérrez-Alcala, Roberto (25 July 2013). "Morbid Obesity grows in Mexico, (in Spanish)". El Universal. Retrieved 31 October 2013.
  49. ^ BALANCE (13 June 2011). "Each patient with diabetes cost the Mexican Government $708 USD in 2011, (in Spanish)". CNNMéxico. CNNMéxico. Retrieved 31 October 2013.
  50. ^ Sánchez, Julián (12 September 2013). "Tycoons and Sugar Cane productors reject soda tax, (in Spanish)". El Universal. Retrieved 31 October 2013.
  51. ^ Partlow, Joshua (26 October 2013). "Mexico's Soda companies fear junk-food tax". The Washington Post. Retrieved 31 October 2013.
  52. ^ Stier, Jeff. "With Its Soda Tax, Mexico Repeats The Mistakes Of Mayor Bloomberg". Forbes Magazine. Forbes Magazine. Retrieved 31 October 2013.
  53. ^ Jímenez, hORACIO (14 October 2013). "1 million dollar for each point of the bill being changed, (in Spanish)". El Universal. Retrieved 31 October 2013.
  54. ^ Figueroa-Alcantara, Héctor (28 October 2013). "Mexican Senate approves tax scheme for 2014, (in Spanish)". Excelsior. Retrieved 31 October 2013.
  55. ^ St Helena Government (21 March 2014). "Budget Speech 2014". Retrieved 26 March 2014.
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