Sugar, Soda, and Excise Taxes: Lessons from Parks and Recreation

In the recurring ABA Tax Times column, Lights, Camera, Tax!, by M. Blair Hlinka, we explore the intersection of tax law and popular culture, using films, television shows, books, and other fictional works to unpack real-world tax concepts.

In this column, Blair and guest columnist Warren Mostrom analyze tax issues in the
2012 Parks and Recreation episode, "Soda Tax." Explore the state and local tax
lessons from the episode, including determining a tax base, who bears the economic
burden, and how the tax will be collected.

For the full article, please visit American Bar Association’s website (subscription required).