Prepare a Soda Tax Memo

Prepare a short memo on a tax topic of your choosing, designed to summarize the important points on that topic that a decision-maker or tax administrator would need to understand. This assignment will involve intense investigation into an issue of contemporary tax policy and administration or into the application of a particular tax that is of some policy interest.

• The subject for this assignment is: “Soda Tax”
The paper should be based on academic journal article, government documents, reports of independent research organizations, and data relevant to the topic at hand. Many helpful materials are available on the internet, but use extreme caution because such sources are of widely varying quality.
Do not be misled by biased work prepared by narrow interest NGOs. NGO is not the same thing as unbiased. Indeed, most NGOs are biased and unaccountable – having “.org” at the end of the web address is not a guarantee of quality or lack of bias, so be extremely careful as you read such reports.
As you work on your topic, always keep in mind the standard criteria used in evaluating revenue options: adequacy (static and dynamic), equity, efficiency, collectability, and transparency.