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Alternative Tobacco Products Innovations in nicotine delivery are among the most interesting developments in the entire excise tax landscape

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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.[65] Another academic study found that, when faced with a new soda tax, many households buy less soda and more beer, substituting one vice for another.[66] Finally, one study concluded that the impact of soft drink taxes on body mass index (BMI) is minimal and not statistically significant.[67] All in all, it remains highly uncertain whether an excise tax on SSBs has any positive effect on public health whatsoever