潜水简介：
Pepsi has stopped distributing two-liter bottles and 12 packs of soda to Philadelphia retailers three months after the city implemented its soda tax, according tophilly.comandBillypenn.com。该公司仍将分配一升和较小的瓶子和罐子，在该市每盎司1.5美分的税收下，这会减少附加费。
可口可乐还一直在促进较小瓶子和罐头的销售。根据可口可乐茶点的三州运营部门，该公司的7.5盎司迷你罐去年增长了9％，而1.25升瓶子增长了9.5％。
With sales down 40% in the city, Pepsi said it will eliminate 80 to 100 area jobs unless the tax is lifted.
Dive Insight:
费城的基于数量的苏打税将于1月1日生效，几乎使两升瓶子和十二包苏打水的价格翻了一番。As a recent Bloomberg story指出的是，一包$ 2.99的十二罐税率为2.16美元。$ 1.89的单售20盎司瓶的价格仅为30美分。
This has hit local distributors and retailers especially hard. A grocer who owns six supermarkets in the citytold Bloomberghis sales were down 15% in just over a month’s time, and called the impact “nothing less than devastating.” A local distributor of Canada Dry, Sunkist and other beverages noted sales were down 45% in the first five weeks.
As disruptive as the tax has been, it’s accelerating two already prominent trends in the beverage market: the decline of soda sales, and the increase in revenue for smaller-size bottles and cans. Since introducing the smaller sizes, soda companies have been able to减慢他们的销售量下降而且，在某些情况下，可以稳定业务。即使民意调查显示多达60％的消费者表示避免苏打水，但many feel less guilty about drinking smaller portion sizes。
费城的消费者，零售商和分销商可能会适应这些新产品。花费的时间可能会因人民的习惯而有所不同。有些人正在冒险前往郊区，以储备不受新税的苏打水。
The changing marketplace may provide Pepsi and Coke with an unexpected opportunity to hone their marketing and distribution of smaller portion sodas. But these companies don’t want to see any further erosion in their sales of larger packs and bottles that represent a huge chunk of their business.
美国饮料协会已经花费了数百万美元来反对像费城这样的苏打税，但没有取得太大的成功。他们的战斗可能还没有结束。These taxes have only到目前为止的几个城市都出现了，但随着消费者对糖，替代甜味剂和大苏打的不信任，可能会有更多的东西。地方政府，苏打水制造商和消费者将密切关注，以查看其他领域是否会从税收中产生与费城到目前为止相同的影响。对于苏打水制造商来说，他们可能很快发现较小的苏打尺寸是他们的未来。
