From https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3916844/ :
> Carbohydrate (CHO) mouth rinse is defined as a CHO fluid distribution around the mouth for 5 to 10 s with subsequent expulsion by spitting. The utilization of either a low-concentrated 6.0% to 6.4% glucose or partially hydrolyzed maltodextrin are the most common CHO used, with the latter being colorless and tasteless when dissolved in water.
...
> CHO mouth rinse seems to improve performance during moderate- to high-intensity exercise (~60% to 75% VO2max), of at least 1 h duration. It is probable that the mechanism involved in this improvement may not be metabolic but neural, via oral CHO receptors (glucose and maltodextrin) that activate brain regions related to the sensation of reward and pleasure.
Note that it apparently isn't taste that is having the effect, as (according to this paper) maltodextrin, when dissolved in water, doesn't have a taste. So apparently there's some mechanism other than either ingestion (metabolic) or taste.
I meant my last line not as a disputation against, but only as an indicator that I was, at the time, too lazy to provide references.
I believe the theory goes something like: the taste of sweetness causes changes in the body in preparation for a carbohydrate load.
How much truth there is in this claim is left as an exercise for the reader.