In this paper the authors investigate the potential for soft drink taxes to combat the rise in child and adolescent obesity levels through a reduction in consumption. Using state soft drink sales and excise tax information from 1989-2006 and National Health Examination and Nutrition Survey (NHANES) data, researchers find that currently practiced soft drink taxation in the United States leads to a moderate reduction in soft drink consumption by children and adolescents. The reduction in soda consumption is offset by increased consumption of other high-calorie drinks.