THere’s a lot of things that can be discussed here, but to dumb it down as best I can. Generally you use Baking Soda in wet batters for lift while you use yeast in more glutenous batters for lift. Now this isn’t universal.
Secondary effect though is often sugar consumption. So yeast eats sugars and turns them to CO2 and Alcohol. This leads to a drier flavor than you’d get from a chemical reaction of baking soda.
A really cool indepth read
https://www.smithsonianmag.com/science-nature/great-uprising-how-powder-revolutionized-baking-180963772/
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