With this in mind, the AHA commissioned experts at the Urban Institute to help increase understanding of the best means to decrease consumption of sugary drinks through taxation policy. The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content defines options for elected officials to improve the health of their states and communities, encourage industry to offer healthier beverage options, provide resources to invest in programs that improve people’s lives, and describes how to achieve these goals without placing an undo economic burden on low-income consumers.