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National Health and Nutrition Examination Survey data suggests that when individuals reduce soda consumption due to soda tax increases, they fully offset the calories they would have consumed from soda with calories consumed elsewhere, rendering soda taxes ineffective in terms of caloric reduction.[85] A 2012 study by Cornell University found that, when faced with a new soda taxA soda tax, often discussed under a broader policy category of a sugar-sweetened beverage tax, is an excise tax on sugary drinks

Debboun, M., Frances, S