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Philly's soda tax so far has caused grocery sales to plummet in Philly with an attendant shortfall of tax revenue, and a Pepsi plant to institute 20% layoffs. And Philly is small enough in land area that it's fairly simple for people to buy their soda in neighboring counties and even across the state line in New Jersey.

Honestly, these soda taxes are ridiculous. There are plenty of worse vices and they don't pick on those.