SSB Tax Case Studies

These case studies examine sugar-sweetened beverage (SSB) taxes through examples from Berkeley—the first US city to enact an SSB tax—and Santa Cruz, whose tax challenged California’s preemption on new local SSB taxes at the time of publication. 

They describe how SSB distributor taxes differ from sales taxes, how price increases can reduce consumption, and how tax revenues can be reinvested in community health initiatives. The case studies also highlight evidence showing that community-led SSB taxes can function as an equity-forward policy strategy by directing resources toward populations experiencing the greatest health disparities. 

You may also be interested in our related resource, Model Local Sugar-Sweetened Beverage Distribution Tax Ordinance.

About The Case Studies Series 

State and local governments have a wide range of policy tools available to improve community health, address chronic disease, and advance equity. Understanding how these tools work in practice, and how they have been implemented in different jurisdictions, can help policymakers, public health practitioners, and community leaders make informed decisions and tailor strategies to their own contexts. 

ChangeLab Solutions developed this series of policy case studies — that examine active transportation, sugar sweetened beverage taxes, healthy food procurement, and beverage procurement — in collaboration with the California Department of Public Health (CDPH) Nutrition and Physical Activity Branch (NPAB) to highlight policy strategies that have been shown to improve the health of residents.