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by lawtguy 2867 days ago
Take a look at the City of Philadelphia's Department of Revenue annual report (https://www.phila.gov/media/20161122003302/2016-Annual-Repor...). Page 18 is the revenue from liquor tax since FY08. You'll see it's been rising steadily over that time. The Department of Revenue attributes this rise to better enforcement of tax collection (they say the same in their FY16 report as well). It certainly possible that some consumers are switching from buy soda to buying alcohol, but I don't think you can attribute all of the change in liquor tax revenue to the soda tax.