soda taxes: the importance of analysing policy processes; comment on “the untapped power of soda taxes: incentivising consumers, generating revenue, and altering corporate behaviours”

Sarah a. roache and lawrence o. gostin’s recent editorial comprehensively presents soda taxation rationales from a public health perspective. while we essentially agree that soda taxes are gaining momentum, this commentary expands upon the need for a better understanding of the policy processes underlying their development and implementation. indeed, the umbrella concept of soda taxation actually covers a diversity of objectives and mechanisms, which may not only condition the feasibility and acceptability of a proposal, but also alter its impact. we briefly highlight some conditions that may have influenced soda tax policy processes and why further theorydriven case studies may be instructive.