A study published by the Federal Reserve Bank of Chicago indicates that a tax on soda would affect demographic groups in different ways,and the groups that would feel the greatest impact of a soda tax are

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The study found that a tax on soda would affect lower-income families and people with lower levels of education the most, as these groups consume more soda on average and have less disposable income to absorb the additional cost. These groups are also more likely to suffer adverse health effects from excess sugar consumption, making it a potential social justice issue.

A Study Published by the Federal Reserve Bank of Chicago