{"id":"https://openalex.org/W6964039784","doi":"https://doi.org/10.2139/ssrn.5219712","title":"Taxing Volume, Targeting Sugar: The Impact of Sugar-Sweetened Beverage Excise Taxes on Outcomes Associated with Taxed and Untaxed Characteristics","display_name":"Taxing Volume, Targeting Sugar: The Impact of Sugar-Sweetened Beverage Excise Taxes on Outcomes Associated with Taxed and Untaxed Characteristics","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W6964039784","doi":"https://doi.org/10.2139/ssrn.5219712"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.5219712","doi":"https://doi.org/10.2139/ssrn.5219712","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.5219712","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.5219712","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061644016","display_name":"Scott M. Kaplan","orcid":"https://orcid.org/0000-0002-5492-4693","observed_orcids":["https://orcid.org/0000-0002-5492-4693"]},"institutions":[{"id":"https://openalex.org/I189158971","display_name":"United States Naval Academy","ror":"https://ror.org/00znex860","country_code":"US","type":"education","lineage":["https://openalex.org/I1330347796","https://openalex.org/I189158971","https://openalex.org/I3130687028"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Scott Kaplan","raw_affiliation_strings":["United States Naval Academy - Department of Economics","United States Naval Academy - Department of Economics, 589 McNair Road, Annapolis, MD 21402, United States"],"raw_orcid":"https://orcid.org/0000-0002-5492-4693","affiliations":[{"raw_affiliation_string":"United States Naval Academy - Department of Economics","institution_ids":["https://openalex.org/I189158971"]},{"raw_affiliation_string":"United States Naval Academy - Department of Economics, 589 McNair Road, Annapolis, MD 21402, United States","institution_ids":["https://openalex.org/I189158971"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064592144","display_name":"Justin S. White","orcid":"https://orcid.org/0000-0002-3388-9569","observed_orcids":["https://orcid.org/0000-0002-3388-9569"]},"institutions":[{"id":"https://openalex.org/I111088046","display_name":"Boston University","ror":"https://ror.org/05qwgg493","country_code":"US","type":"education","lineage":["https://openalex.org/I111088046"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Justin White","raw_affiliation_strings":["Boston University School of Public Health","Boston University School of Public Health, Boston, MA, United States"],"raw_orcid":"https://orcid.org/0000-0002-3388-9569","affiliations":[{"raw_affiliation_string":"Boston University School of Public Health","institution_ids":["https://openalex.org/I111088046"]},{"raw_affiliation_string":"Boston University School of Public Health, Boston, MA, United States","institution_ids":["https://openalex.org/I111088046"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5061644016"],"corresponding_institution_ids":["https://openalex.org/I189158971"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T11898","display_name":"Economics of Agriculture and Food Markets","score":0.49070000648498535,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11898","display_name":"Economics of Agriculture and Food Markets","score":0.49070000648498535,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12816","display_name":"Global Public Health Policies and Epidemiology","score":0.1818999946117401,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11161","display_name":"Consumer Market Behavior and Pricing","score":0.17260000109672546,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sugar-intake","display_name":"sugar consumption","score":0.5529999732971191},{"id":"https://openalex.org/keywords/consumer-substitution","display_name":"consumer substitution","score":0.5460000038146973},{"id":"https://openalex.org/keywords/sugar-content","display_name":"sugar content","score":0.5879999995231628},{"id":"https://openalex.org/keywords/tax-incidence","display_name":"tax incidence","score":0.3630000054836273}],"concepts":[{"id":"https://openalex.org/C2778302417","wikidata":"https://www.wikidata.org/wiki/Q159579","display_name":"Excise","level":2,"score":0.9688000082969666},{"id":"https://openalex.org/C87374668","wikidata":"https://www.wikidata.org/wiki/Q420266","display_name":"Fluid ounce (US)","level":2,"score":0.8413000106811523},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5422999858856201},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.4634000062942505},{"id":"https://openalex.org/C167116941","wikidata":"https://www.wikidata.org/wiki/Q7689426","display_name":"Tax deferral","level":5,"score":0.43369999527931213},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.41990000009536743},{"id":"https://openalex.org/C2777108408","wikidata":"https://www.wikidata.org/wiki/Q11002","display_name":"Sugar","level":2,"score":0.41990000009536743},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4092000126838684},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.40639999508857727},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3833000063896179},{"id":"https://openalex.org/C20556612","wikidata":"https://www.wikidata.org/wiki/Q4469374","display_name":"Volume (thermodynamics)","level":2,"score":0.3617999851703644},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.32249999046325684},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.3181999921798706},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.3179999887943268},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.27970001101493835},{"id":"https://openalex.org/C48824518","wikidata":"https://www.wikidata.org/wiki/Q396340","display_name":"Agricultural economics","level":1,"score":0.27959999442100525},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.25870001316070557},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.25619998574256897},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.2529999911785126}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2139/ssrn.5219712","doi":"https://doi.org/10.2139/ssrn.5219712","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.5219712","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:ageconsearch.umn.edu:360923","doi":null,"is_oa":false,"landing_page_url":"http://ageconsearch.umn.edu/record/360923","pdf_url":null,"source":{"id":"https://openalex.org/S4306401616","display_name":"AgEcon Search (University of Minnesota, USA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120349","host_organization_name":"University of Minnesota Rochester","host_organization_lineage":["https://openalex.org/I4210120349"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://ageconsearch.umn.edu/record/360923","raw_type":"Text"},{"id":"doi:10.22004/ag.econ.360923","doi":"https://doi.org/10.22004/ag.econ.360923","is_oa":true,"landing_page_url":"https://doi.org/10.22004/ag.econ.360923","pdf_url":null,"source":{"id":"https://openalex.org/S4306401616","display_name":"AgEcon Search (University of Minnesota, USA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120349","host_organization_name":"University of Minnesota Rochester","host_organization_lineage":["https://openalex.org/I4210120349"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Other"}],"best_oa_location":{"id":"doi:10.2139/ssrn.5219712","doi":"https://doi.org/10.2139/ssrn.5219712","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.5219712","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Zero hunger","score":0.44511279463768005,"id":"https://metadata.un.org/sdg/2"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":42,"referenced_works":["https://openalex.org/W1524598582","https://openalex.org/W1911651913","https://openalex.org/W1966718703","https://openalex.org/W1992175073","https://openalex.org/W2000078693","https://openalex.org/W2022569691","https://openalex.org/W2031401032","https://openalex.org/W2055356791","https://openalex.org/W2090619147","https://openalex.org/W2098703676","https://openalex.org/W2101195547","https://openalex.org/W2107475149","https://openalex.org/W2114133836","https://openalex.org/W2125000349","https://openalex.org/W2136395590","https://openalex.org/W2147408739","https://openalex.org/W2152005115","https://openalex.org/W2215983692","https://openalex.org/W2248407839","https://openalex.org/W2906823911","https://openalex.org/W2910342806","https://openalex.org/W2944582650","https://openalex.org/W2945611864","https://openalex.org/W3026944331","https://openalex.org/W3125872073","https://openalex.org/W3158358696","https://openalex.org/W3172175909","https://openalex.org/W3203404570","https://openalex.org/W3209558408","https://openalex.org/W4200426033","https://openalex.org/W4281654519","https://openalex.org/W4292411524","https://openalex.org/W4298326403","https://openalex.org/W4321783709","https://openalex.org/W4361285780","https://openalex.org/W4382203469","https://openalex.org/W4399123060","https://openalex.org/W4400378629","https://openalex.org/W4401171610","https://openalex.org/W4404690959","https://openalex.org/W4405761686","https://openalex.org/W4406796663"],"related_works":["https://openalex.org/W7096192563","https://openalex.org/W4301132297","https://openalex.org/W2531880113","https://openalex.org/W2111874415","https://openalex.org/W3007105947","https://openalex.org/W3159682808","https://openalex.org/W3001696579","https://openalex.org/W2978709445","https://openalex.org/W3213693534","https://openalex.org/W2945611864"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2025-10-10T00:00:00"}