Journal articles: 'Sugar taxes'

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Madsen, Kristine A., James Krieger, and Xavier Morales. "Sugar-Sweetened Beverage Taxes." JAMA 321, no. 18 (May 14, 2019): 1777. http://dx.doi.org/10.1001/jama.2019.5344.

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Véliz, Carissa, Hannah Maslen, Michael Essman, Lindsey Smith Taillie, and Julian Savulescu. "Sugar, Taxes, & Choice." Hastings Center Report 49, no. 6 (November 2019): 22–31. http://dx.doi.org/10.1002/hast.1067.

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Donnelly, Grant E., Paige M. Guge, Ryan T. Howell, and Leslie K. John. "A Salient Sugar Tax Decreases Sugary-Drink Buying." Psychological Science 32, no. 11 (October 29, 2021): 1830–41. http://dx.doi.org/10.1177/09567976211017022.

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Many governments have introduced sugary-drink excise taxes to reduce purchasing and consumption of such drinks; however, they do not typically stipulate how such taxes should be communicated at the point of purchase. Historical, field, and experimental data consisting of more than 225,000 purchase decisions indicated that introducing a $0.01-per-ounce sugar-sweetened beverage (SSB) tax—without making it salient on price tags—had no significant effect on purchasing (−1.26%, p = .28). However, when the phrase “includes sugary drink tax” was added to tax-inclusive price tags, SSB purchasing was lower than (a) in the pretax period (−9.78%, p < .001), (b) in a posttax period when drinks did not bear price tags (−5.04%, p < .001), and (c) in a posttax period when drinks bore tax-inclusive price tags that did not mention the tax (−3.83%, p = .002). Making the tax’s beneficiary (student programs) salient on price tags had no added effect. Two follow-up studies suggested that tax salience was effective partly because consumers overestimated the tax amount, leading to reduced purchase intentions.

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Powell, Lisa M., and Matthew L. Maciejewski. "Taxes and Sugar-Sweetened Beverages." JAMA 319, no. 3 (January 16, 2018): 229. http://dx.doi.org/10.1001/jama.2017.19522.

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Barry, Colleen L., Jeff Niederdeppe, and Sarah E. Gollust. "Taxes on Sugar-Sweetened Beverages." American Journal of Preventive Medicine 44, no. 2 (February 2013): 158–63. http://dx.doi.org/10.1016/j.amepre.2012.09.065.

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Sandoval, Rosa Carolina, Maxime Roche, Itziar Belausteguigoitia, Miriam Alvarado, Luis Galicia, Fabio S. Gomes, and Guillermo Paraje. "Excise taxes on sugar-sweetened beverages in Latin America and the Caribbean." Revista Panamericana de Salud Pública 45 (March 12, 2021): 1. http://dx.doi.org/10.26633/rpsp.2021.21.

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Objective. To characterize the design of excise taxes on sugar-sweetened beverages (SSBs) in Latin America and the Caribbean and assess opportunities to increase their impact on SSB consumption and health. Methods. A comprehensive search and review of the legislation in effect as of March 2019, collected through existing Pan American Health Organization and World Health Organization monitoring tools, secondary sources, and surveying ministries of finance. The analysis focused on the type of products taxed, and the structure and base of these excise taxes. Results. Out of the 33 countries analyzed, 21 apply excise taxes on SSBs. Seven countries also apply excise taxes on bottled water and at least four include sugar-sweetened milk drinks. Ten of these excise taxes are ad valorem with some tax bases set early in the value chain, seven are amount-specific, and four have either a combined or mixed structure. Three countries apply excise taxes based on sugar concentration. Conclusions. While the number of countries applying excise taxes on SSBs is promising, there is great heterogeneity in design in terms of structure, tax base, and products taxed. Existing excise taxes could be further leveraged to improve their impact on SSB consumption and health by including all categories of SSBs, excluding bottled water, and relying more on amount-specific taxes regularly adjusted for inflation and possibly based on sugar concentration. All countries would benefit from additional guidance. Future research should aim to address this gap.

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Allcott, Hunt, Benjamin B. Lockwood, and Dmitry Taubinsky. "Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence." Journal of Economic Perspectives 33, no. 3 (August 1, 2019): 202–27. http://dx.doi.org/10.1257/jep.33.3.202.

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Taxes on sugar-sweetened beverages are growing in popularity and have generated an active public debate. Are they a good idea? If so, how high should they be? Are such taxes regressive? People in the United States and some other countries consume remarkable quantities of sugar-sweetened beverages, and the evidence suggests that this generates significant health costs. Building on recent work, we review the basic economic principles that determine the socially optimal sugar-sweetened beverage tax. The optimal tax depends on (1) externalities, or uninternalized health system costs from diseases caused by sugary drink consumption; (2) internalities, or costs consumers impose on themselves by consuming too many sugary drinks due to poor nutrition knowledge and/or lack of self-control; and (3) regressivity, or how much the financial burden and the internality benefits from the tax fall on the poor. We summarize the empirical evidence about the key parameters that determine how large the tax should be. Our calculations suggest that sugar-sweetened beverage taxes are welfare enhancing and indeed that the optimal sugar-sweetened beverage tax rate may be higher than the 1 cent per ounce rate most commonly used in US cities. We end with seven concrete suggestions for policymakers considering a sugar-sweetened beverage tax.

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Claro, Rafael M., Renata B. Levy, Barry M. Popkin, and Carlos A. Monteiro. "Sugar-Sweetened Beverage Taxes in Brazil." American Journal of Public Health 102, no. 1 (January 2012): 178–83. http://dx.doi.org/10.2105/ajph.2011.300313.

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Dorfman, Lori. "Talking About Sugar Sweetened–Beverage Taxes." American Journal of Preventive Medicine 44, no. 2 (February 2013): 194–95. http://dx.doi.org/10.1016/j.amepre.2012.11.002.

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Dubois, Pierre, Rachel Griffith, and Martin O’Connell. "How Well Targeted Are Soda Taxes?" American Economic Review 110, no. 11 (November 1, 2020): 3661–704. http://dx.doi.org/10.1257/aer.20171898.

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Soda taxes aim to reduce excessive sugar consumption. We assess who is most impacted by soda taxes. We estimate demand using micro longitudinal data covering on-the-go purchases, and exploit the panel dimension to estimate individual-specific preferences. We relate these preferences and counterfactual predictions to individual characteristics and show that soda taxes are relatively effective at targeting the sugar intake of the young, are less successful at targeting the intake of those with high total dietary sugar, and are unlikely to be strongly regressive especially if consumers benefit from averted internalities. (JEL D12, H22, H25, H71)

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Salgado Hernández, Juan Carlos, and Shu Wen Ng. "Simulating international tax designs on sugar-sweetened beverages in Mexico." PLOS ONE 16, no. 8 (August 19, 2021): e0253748. http://dx.doi.org/10.1371/journal.pone.0253748.

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In response to the high prevalence of overweight and obesity, Mexico implemented a volumetric tax of one Mexican peso (MP) per liter of sugar-sweetened beverage (SSB) in 2014. In contrast to Mexico’s volumetric tax design, the United Kingdom (UK) and South Africa (ZA) implemented SSB taxes based on sugar density. This kind of tax is likely to yield larger health benefits than volumetric taxes by imposing a larger tax burden on high-sugar SSB and/or encouraging reformulation. However, sugar-density taxes might yield lower tax revenues. This study aims to simulate the effect of sugar-density taxes as those in the UK and ZA on SSB purchases (in terms of volume and sugar), SSB prices, and tax revenue in Mexico and compare this effect to its counterpart under the current volumetric SSB tax. Additionally, we simulate the effect of sugar-density taxes under different scenarios of reformulation. We conducted all these simulations based on a structural model of demand and supply using household purchase data for 2012–2015 in urban Mexico. We found that the current volumetric one-MP tax led to an SSB purchase reduction of 19% for both volume and sugar and an SSB price increases by MP $1.24. We simulated similar effects under the UK and ZA sugar-density taxes when these taxes were equivalent to the volumetric one-MP tax, and there was no reformulation. When assuming reformulation, the sugar reduction under the sugar-density taxes was up to twice larger than the volumetric one-MP tax. However, we found that the volumetric one-MP tax yielded the largest tax revenue across all tax designs. From a public health perspective, sugar-density taxes are likely to be more effective in tackling the overweight and obesity prevalence in Mexico; however, tax revenue might be lower under these taxes.

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Singgih Sasono, Wasis, and Isharyanto Isharyanto. "Analysis of Excise Policy on Sweetened Packaged Drinks (MBDK): Consumer Protection Legal Perspective." International Journal of Educational Research & Social Sciences 5, no. 2 (April 27, 2024): 307–13. http://dx.doi.org/10.51601/ijersc.v5i2.782.

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This research aims to analyze health policies related to excise on sugary drinks and packaging labeling regulations, with a focus on public health implications in Indonesia. Normative research method to analyze Consumer Protection Laws and regulations from other countries that have implemented excise taxes on sweet drinks in an effort to reduce excessive sugar consumption. Supporting data from other countries includes the implementation of excise tax on sugary drinks, its impact on people's consumption patterns, and evaluation results related to reducing the prevalence of diabetes. This research uses a comparative approach to evaluate the effectiveness of sugary drink excise policies and labeling regulations on product packaging in reducing sugar consumption in various country contexts. Countries that implement excise taxes on sweet, high-calorie drinks have succeeded in reducing the prevalence of diabetes by influencing consumer behavior to choose products with lower sugar content. Countries that have implemented excise taxes on sweet, high-calorie drinks generally have a significant positive impact on reducing the prevalence of diabetes in society because they influence people's purchasing behavior to prefer healthier foodstuffs (lower sugar content). Therefore, legal reconstruction is needed regarding the application of excise and labeling regulations on product packaging regarding sugar content information with certain classifications for sweet drinks in order to reduce the prevalence of diabetes in Indonesia. It is hoped that the results of this research will provide insight to the Indonesian government in developing effective strategies to reduce the prevalence of sugar-related diseases and improve overall public health.

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Madsen, Kristine A. "Sugar-Sweetened Beverage Taxes: A Political Battle." American Journal of Public Health 110, no. 7 (July 2020): 929–30. http://dx.doi.org/10.2105/ajph.2020.305714.

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Powell, Lisa M., Roy Wada, Joseph J. Persky, and Frank J. Chaloupka. "Employment Impact of Sugar-Sweetened Beverage Taxes." American Journal of Public Health 104, no. 4 (April 2014): 672–77. http://dx.doi.org/10.2105/ajph.2013.301630.

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The Lancet Diabetes & Endocrinology. "Sweet success: will sugar taxes improve health?" Lancet Diabetes & Endocrinology 5, no. 4 (April 2017): 235. http://dx.doi.org/10.1016/s2213-8587(17)30070-0.

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Hattersley, Libby, and Kate L. Mandeville. "Global Coverage and Design of Sugar-Sweetened Beverage Taxes." JAMA Network Open 6, no. 3 (March 29, 2023): e231412. http://dx.doi.org/10.1001/jamanetworkopen.2023.1412.

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ImportanceSugar-sweetened beverage (SSB) taxes are gaining in popularity. The lack of a comprehensive repository of standardized data on SSB taxes and their designs, however, has stymied understanding of current practice in SSB taxes.ObjectiveTo assess the coverage and design of SSB taxes worldwide using the new Global SSB Tax Database.Evidence ReviewSugar-sweetened beverage taxes were collated from existing data sources, hand-searching of peer-reviewed and gray literature, and an internet search. Relevant legislation was identified to verify each tax and extract data on designs.FindingsA total of 118 taxes were verified, including 105 national and 13 subnational taxes. National SSB taxes are in effect in 103 countries and territories, covering 51% of the world’s population. A total of 67% of people living in low-income and 73% in lower-middle–income economies are covered by national SSB taxes, compared with 29% in upper-middle–income and high-income economies. National SSB taxes cover 98% of the population in South Asia compared with only 10% in East Asia and the Pacific. Most SSB taxes are excise taxes (104 of 118 [88%]). Excise taxes in high-income economies are mostly specific (27 of 36 [75%]), whereas ad valorem and mixed taxes are more common in low- and middle-income economies (36 of 66 [55%]). Most specific excise taxes are based on volume only (54 of 59 [92%]), with just 3 jurisdictions applying purely sugar-specific excise taxes. More than half of excise taxes worldwide (55 of 104 [53%]) apply tiered rates, with tiers more commonly defined by beverage type (41 of 55 [75%]) than by sugar content (18 of 55 [33%]). Tiers defined by sugar content are mainly used in high-income countries (13 of 18 [72%]) and Europe and Central Asia (10 of 18 [56%]). Almost one-third of excise taxes worldwide (30 of 104 [29%]) and almost half of excise taxes in low- and middle-income economies (28 of 66 [42%]) apply to unsweetened bottled water.Conclusions and RelevanceThis study provides a comprehensive review of global coverage and design of SSB taxes. Sugar-sweetened beverage tax coverage is higher than previously reported, with clear differences in designs between regions and income groups. These findings can inform a more empirically grounded approach to SSB tax guidance.

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Grummon, Anna H., Christina A. Roberto, Hannah G. Lawman, Sara N. Bleich, Jiali Yan, Nandita Mitra, Sophia V. Hua, Caitlin M. Lowery, Ana Peterhans, and Laura A. Gibson. "Purchases of Nontaxed Foods, Beverages, and Alcohol in a Longitudinal Cohort After Implementation of the Philadelphia Beverage Tax." Journal of Nutrition 152, no. 3 (December 15, 2021): 880–88. http://dx.doi.org/10.1093/jn/nxab421.

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ABSTRACT Background Evidence suggests that sweetened beverage taxes reduce taxed beverage purchases, but few studies have used individual-level data to assess whether these taxes affect purchases of nontaxed foods, beverages, and alcohol. Additionally, research has not examined whether sweetened beverage taxes influence restaurant purchases. Objectives We assessed changes in individuals’ purchases of taxed beverage types; low-calorie/low-added-sugar nontaxed beverages; high-calorie/high-added-sugar nontaxed beverages, foods, and alcohol; and beverages from restaurants following implementation of the 1.5 cent-per-ounce Philadelphia sweetened beverage tax. Methods A longitudinal cohort of adult sugar-sweetened beverage consumers in Philadelphia (n = 306; 67% female; mean age: 43.9 years) and Baltimore (n = 297; comparison city without a beverage tax; 58% female; mean age: 41.7 years) submitted all food and beverage receipts during 2-week periods at baseline and at 3, 6, and 12 months posttax. Difference-in-differences analyses compared changes in purchases from pre- to posttax in Philadelphia to changes in Baltimore. Results Purchases of taxed juice drinks [ratio of incidence rate ratios (RIRR) = 0.62; 95% CI, 0.42–0.91], but not other taxed beverage types, decreased in Philadelphia compared to Baltimore following the tax. Analyses did not find changes in purchases of low-calorie/low-added-sugar nontaxed beverages, such as water or milk. Additionally, analyses did not find increases in purchases of most high-calorie/high-added-sugar nontaxed products, including alcohol, juice, candy, sweet snacks, salty snacks, and desserts. Purchases of beverage concentrates increased in Philadelphia (RIRR = 2.22; 95% CI, 1.39–3.54). Conclusions In this difference-in-differences analysis, the Philadelphia beverage tax was associated with reduced purchases of taxed juice drinks. Purchases of beverage concentrates increased after the tax, but no increases were observed for other high-calorie/high-added-sugar nontaxed foods, beverages, or alcohol.

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Restrepo, Brandon J., and Jonathan H. Cantor. "The effects of soda taxes on adolescent sugar intake and blood sugar." Health Economics 29, no. 11 (August 6, 2020): 1422–34. http://dx.doi.org/10.1002/hec.4142.

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Silva, Marcos Diniz da, Benedito de Jesus Pereira Neto, Maria Fernanda Sousa Vieira, Cleaide Ataide Lima Assunção, Lorena Lúcia Costa Ladeira, and Susilena Arouche Costa. "Public measures to reduce the consumption of added sugars and their impact on the occurrence of oral diseases: an integrative literature review." Concilium 24, no. 21 (October 25, 2024): 60–72. http://dx.doi.org/10.53660/clm-4380-24v42.

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The consumption of added sugars has increased globally, influencing the high prevalence of chronic non-communicable diseases (NCDs), including oral diseases such as tooth decay and periodontitis, highlighting the need for effective public policies to control the consumption of sugary products. This work aimed to identify whether external public interventions to reduce the consumption of sugary products impact the occurrence of chronic oral diseases, being an integrative literature review. The electronic search was carried out in the SciELO, Cochrane and PubMed databases, using the English descriptors “sugar sweetened drink”, “sugar, public health” and “oral health” and their Portuguese counterparts. The application of taxes on sugary products, especially drinks, was the most investigated public measure, showing a positive effect on caries control. However, more studies are needed to draw concrete conclusions about its effectiveness in preventing and controlling periodontitis. Although taxation is effective for cavities, public policies that facilitate access to a healthy diet for the vulnerable population

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Sandoval, Rosa Carolina, Sehr Malik, Maxime Roche, Itziar Belausteguigoitia, and Gilberto Morales-Zamora. "Lessons learned from fostering tobacco taxes in the Americas and implications for other health taxes." Revista Panamericana de Salud Pública 46 (October 31, 2022): 1. http://dx.doi.org/10.26633/rpsp.2022.188.

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During the past decade progress has been made from a public health perspective in advancing tobacco taxation policies in the World Health Organization’s Region of the Americas, and there are important lessons to be learned from this experience. This report aims to systematize and distill the key lessons learned, both by documenting progress and paving the way toward a comprehensive approach to taxing other health-harming products, particularly those considered to be drivers of the noncommunicable disease epidemic, such as alcohol and sugar-sweetened beverages. A thorough review of publications and institutional documents was undertaken and discussions were held with experts about the experiences of the past decade. Broadly, the lessons can be characterized according to the main mechanisms that have fostered progress. These are the robust, consistent and standardized monitoring of tobacco taxes that has enabled comparisons between countries and across time; the setting of tax policy within a framework of multisectoral policy coherence; and the development of guidelines and the generation of independent evidence to support tobacco taxes and tackle harmful industry interference. Currently, progress in these areas is lagging for taxes on alcohol and sugar-sweetened beverages. Applying the lessons learned from the extensive experience with tobacco taxation can help advance progress in taxes on alcohol and sugar-sweetened beverages and capture the potential synergies to be gained from building a comprehensive approach. Although more work is needed in developing and implementing taxation policies across all three products, the findings from this report can assist in strengthening their public health objectives to tackle noncommunicable diseases and improve population health.

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Allcott, Hunt, Benjamin B. Lockwood, and Dmitry Taubinsky. "Regressive Sin Taxes, with an Application to the Optimal Soda Tax*." Quarterly Journal of Economics 134, no. 3 (May 27, 2019): 1557–626. http://dx.doi.org/10.1093/qje/qjz017.

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Abstract A common objection to “sin taxes”—corrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinks—is that they often fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a general optimal taxation framework and delivers empirically implementable formulas for sufficient statistics for the optimal commodity tax. The optimal sin tax is increasing in the price elasticity of demand, increasing in the degree to which lower-income consumers are more biased or more elastic to the tax, decreasing in the extent to which consumption is concentrated among the poor, and decreasing in income effects, because income effects imply that commodity taxes create labor supply distortions. Contrary to common intuitions, stronger preferences for redistribution can increase the optimal sin tax, if lower-income consumers are more responsive to taxes or are more biased. As an application, we estimate the optimal nationwide tax on sugar-sweetened beverages, using Nielsen Homescan data and a specially designed survey measuring nutrition knowledge and self-control. Holding federal income tax rates constant, our estimates imply an optimal federal sugar-sweetened beverage tax of 1 to 2.1 cents per ounce, although optimal city-level taxes could be as much as 60% lower due to cross-border shopping.

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Alvarado, Miriam, Rachel Harris, Angela Rose, Nigel Unwin, Ian Hambleton, Fumiaki Imamura, and Jean Adams. "Using nutritional survey data to inform the design of sugar-sweetened beverage taxes in low-resource contexts: a cross-sectional analysis based on data from an adult Caribbean population." BMJ Open 10, no. 9 (September 2020): e035981. http://dx.doi.org/10.1136/bmjopen-2019-035981.

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ObjectiveSugar-sweetened beverage (SSB) taxes have been implemented widely. We aimed to use a pre-existing nutritional survey data to inform SSB tax design by assessing: (1) baseline consumption of SSBs and SSB-derived free sugars, (2) the percentage of SSB-derived free sugars that would be covered by a tax and (3) the extent to which a tax would differentiate between high-sugar SSBs and low-sugar SSBs. We evaluated these three considerations using pre-existing nutritional survey data in a developing economy setting.MethodsWe used data from a nationally representative cross-sectional survey in Barbados (2012–2013, prior to SSB tax implementation). Data were available on 334 adults (25–64 years) who completed two non-consecutive 24-hour dietary recalls. We estimated the prevalence of SSB consumption and its contribution to total energy intake, overall and stratified by taxable status. We assessed the percentage of SSB-derived free sugars subject to the tax and identified the consumption-weighted sugar concentration of SSBs, stratified by taxable status.FindingsAccounting for sampling probability, 88.8% of adults (95% CI 85.1 to 92.5) reported SSB consumption, with a geometric mean of 2.4 servings/day (±2 SD, 0.6, 9.2) among SSB consumers. Sixty percent (95% CI 54.6 to 65.4) of SSB-derived free sugars would be subject to the tax. The tax did not clearly differentiate between high-sugar beverages and low-sugar beverages.ConclusionGiven high SSB consumption, targeting SSBs was a sensible strategy in this setting. A substantial percentage of free sugars from SSBs were not covered by the tax, reducing possible health benefits. The considerations proposed here may help policymakers to design more effective SSB taxes.

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Falbe, Jennifer, Anna H. Grummon, and James W. Krieger. "Sugar-Sweetened Beverage Taxes and Population Health Outcomes." JAMA Pediatrics 176, no. 2 (February 1, 2022): 129. http://dx.doi.org/10.1001/jamapediatrics.2021.5051.

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Shen, Shuqi. "The implementation of the sugar-sweetened beverage taxes in the UK: A review." Journal of Social Science and Humanities 5, no. 6 (December 30, 2022): 1–7. http://dx.doi.org/10.26666/rmp.jssh.2022.6.1.

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Obesity is becoming a serious health issue that affects both industrialized and developing nations, having serious repercussions for societal food security. It is thought that taxing goods with an adverse effect on human health will boost government revenue while lessening the harm. A graduated sugar tax on sugary beverages is now being utilized in the UK to lower the sale of sugary beverages and thus lower obesity rates. Further adjustments are required because this policy may be impacted by industry pressure, tax design, and media engagement.

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Prozherina, Viktoria Denisovna. "Regulation of Consumption of Sugary Soft Drinks with the Help of Excise Taxes." Налоги и налогообложение, no. 5 (May 2022): 25–40. http://dx.doi.org/10.7256/2454-065x.2022.5.38739.

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Currently, there is a worldwide trend towards an increase in the consumption of soft drinks with a high sugar content. In some countries, special taxes are imposed on this category of goods in order to limit their supply and demand on the market. In Russia, the issue of regulating the consumption of sugary soft drinks with the help of excise taxes is also being discussed, however, the introduction of these taxes into the tax system of the Russian Federation may have both positive and negative consequences. The subject of the study is the excise tax system of the Russian Federation, as the most suitable for regulating the consumption of sugar–containing and sweetened beverages. The purpose of the study is to substantiate the need to regulate the consumption of sugary soft drinks by introducing an excise tax, as well as to assess the possible consequences of the introduction of this tax. During the research, logical methods, theoretical and comparative analyses were used. The analysis showed that the increase in the morbidity of the population of the Russian Federation for some diseases is indirectly, but is associated with an increase in the production and consumption of soft drinks with a high sugar content. At the same time, the study of international experience has shown that the introduction of additional excise taxes on such drinks, while working out some nuances, can bring a positive effect. For Russia, the introduction of a tax can serve, firstly, as a regulator of the supply and demand of harmful beverages on the market, secondly, as a measure to support domestic producers, and thirdly, as a source of replenishment of the state budget in the long term. The novelty of the study is the mechanism developed by the author for introducing excise taxes on sweet soft drinks into the tax system of the Russian Federation (including the proposed sizes of tax rates and benefit systems). The author also calculated the fiscal effect of the introduction of the tax, studied the problems with the introduction of taxes in foreign countries and proposed their solution.

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Lee, Yujin, Dariush Mozaffarian, Stephen Sy, Junxiu Liu, Parke E. Wilde, Matti Marklund, Shafika Abrahams-Gessel, Thomas A. Gaziano, and Renata Micha. "Health Impact and Cost-Effectiveness of Volume, Tiered, and Absolute Sugar Content Sugar-Sweetened Beverage Tax Policies in the United States." Circulation 142, no. 6 (August 11, 2020): 523–34. http://dx.doi.org/10.1161/circulationaha.119.042956.

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Background: Sugar-sweetened beverage taxes are a rapidly growing policy tool and can be based on absolute volume, sugar content tiers, or absolute sugar content. Yet, their comparative health and economic impacts have not been quantified, in particular, tiered or sugar content taxes that provide industry incentives for sugar reduction. Methods: We estimated incremental changes in diabetes mellitus and cardiovascular disease, quality-adjusted life-years, costs, and cost-effectiveness of 3 sugar-sweetened beverage tax designs in the United States, on the basis of (1) volume ($0.01/oz), (2) tiers (<5 g of added sugar/8 oz: no tax; 5–20 g/8 oz: $0.01/oz; and >20 g/8 oz: $0.02/oz), and (3) absolute sugar content ($0.01 per teaspoon added sugar), each compared with a base case of modest ongoing voluntary industry reformulation. A validated microsimulation model, CVD-PREDICT (Cardiovascular Disease Policy Model for Risk, Events, Detection, Interventions, Costs, and Trends), incorporated national demographic and dietary data from the National Health and Nutrition Examination Survey, policy effects and sugar-sweetened beverage-related diseases from meta-analyses, and industry reformulation and health-related costs from established sources. Results: Over a lifetime, the volume, tiered, and absolute sugar content taxes would generate $80.4 billion, $142 billion, and $41.7 billion in tax revenue, respectively. From a healthcare perspective, the volume tax would prevent 850 000 cardiovascular disease (95% CI, 836 000–864 000) and 269 000 diabetes mellitus (265 000–274 000) cases, gain 2.44 million quality-adjusted life-years (2.40–2.48), and save $53.2 billion net costs (52.3–54.1). Health gains and savings were approximately doubled for the tiered and absolute sugar content taxes. Results were robust for societal and government perspectives, at 10 years follow-up, and with lower (50%) tax pass-through. Health gains were largest in young adults, blacks and Hispanics, and lower-income Americans. Conclusions: All sugar-sweetened beverage tax designs would generate substantial health gains and savings. Tiered and absolute sugar content taxes should be considered and evaluated for maximal potential gains.

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Bridge, Gemma, Stuart W. Flint, and Ralph Tench. "An exploration of the portrayal of the UK soft drinks industry levy in UK national newspapers." Public Health Nutrition 23, no. 17 (June 5, 2020): 3241–49. http://dx.doi.org/10.1017/s1368980020000208.

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AbstractObjective:News media play a role in politics through the portrayal of policies, influencing public and policymaker perceptions of appropriate solutions. This study explored the portrayal of sugar and sugar-sweetened beverage (SSB) taxes in UK national newspapers. Findings aid understanding of the role newspapers play in shaping understanding and acceptance of policies such as the UK Soft Drink Industry Levy (SDIL).Design:Articles discussing sugar or SSB taxes published in six UK national newspapers between 1 April 2016 and 1 May 2019 were retrieved from the LexisNexis database. Articles were thematically analysed to reveal policy portrayal.Setting/Participants:Analysis of UK newspaper articles.Results:Two hundred and eighty-six articles were assessed. Sugar and SSB taxes were discussed across the sample period but publication peaked at SDIL announcement and introduction. Themes were split according to support for or opposition to taxation. Supportive messaging consistently highlighted the negative impacts of sugar on health and the need for complex actions to reduce sugar consumption. Opposing messages emphasised individual responsibility for health and the unfairness of taxation both for organisations and the public.Conclusions:Sugar and SSB taxes received considerable media attention between 2016 and 2019. All newspapers covered arguments in support of and opposition to taxation. Health impacts of excess sugar and the role of the soft drink industry in reducing sugar consumption were prevalent themes, suggesting a joined-up health advocacy approach. Industry arguments were more varied, suggesting a less collaborative argument. Further research should investigate how other media channels portray taxes such as the SDIL.

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Thow, Anne Marie, Holly L. Rippin, Georgina Mulcahy, Keeva Duffey, and Kremlin Wickramasinghe. "Sugar-sweetened beverage taxes in Europe: learning for the future." European Journal of Public Health 32, no. 2 (February 26, 2022): 273–80. http://dx.doi.org/10.1093/eurpub/ckab211.

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Abstract Background Sugar-sweetened beverage (SSB) taxes are recommended globally as part of measures to prevent diet-related NCDs. However, their uptake in the World Health Organization (WHO) European Region has been limited. The aim of this study was to inform strategic, cross-sectoral, public health policy engagement to support the uptake and effective implementation of SSB taxation. Methods We conducted a policy analysis of SSB taxes in the WHO European Region, drawing on theories of policy making and diffusion of innovation. Data were collected from policy documents and media, secondary contextual sources and qualitative interview data (n = 20) to analyze factors influencing the adoption of taxes in 10 countries. Results Belgium, Finland, France, Hungary, Ireland, Latvia, Monaco, Norway, Portugal and the UK had current SSB taxes, but Monaco was excluded from the findings due to its unique taxation context. All countries were characterized by policy priority for NCD prevention, and in many there was a fiscal imperative to raise revenue. The taxes took the form of excises or levies, and the tax base and rate varied between countries. SSB taxation was fostered by constructive engagement between health and fiscal policy makers, but also influenced by external industry and public health stakeholders. Policy learning from national and international experience was evident in all countries. Conclusions This study points to the value of ongoing policy learning for improving tax design, and the importance of constructive collaboration between finance and health policy makers. It also suggests regional bodies could play a greater role in supporting SSB taxation.

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Wang, Y. Claire. "Taxes on Sugar-Sweetened Beverages Reach a Turning Point." Clinical Chemistry 64, no. 1 (January 1, 2018): 42–43. http://dx.doi.org/10.1373/clinchem.2017.272310.

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Marten, Robert, Sowmya Kadandale, John Butler, Victor M. Aguayo, Svetlana Axelrod, Nicholas Banatvala, Douglas Bettcher, et al. "Sugar, tobacco, and alcohol taxes to achieve the SDGs." Lancet 391, no. 10138 (June 2018): 2400–2401. http://dx.doi.org/10.1016/s0140-6736(18)31219-4.

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Falbe, Jennifer. "The ethics of excise taxes on sugar-sweetened beverages." Physiology & Behavior 225 (October 2020): 113105. http://dx.doi.org/10.1016/j.physbeh.2020.113105.

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Koo, Hui-wen. "Weather, Harvests, and Taxes: A Chinese Revolt in Colonial Taiwan." Journal of Interdisciplinary History 46, no. 1 (May 2015): 39–59. http://dx.doi.org/10.1162/jinh_a_00795.

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New sources reveal that the catalyst for a once-mysterious revolt by Chinese farmers in Dutch colonial Taiwan was an unusually dry year, which caused a disappointing sugar harvest. The resulting lower income within the farming community, in conjunction with an obligatory poll tax, placed the Chinese sugar producers indebted to the Dutch in an unbearable situation. Forced to default on their loans, the farmers viewed revolt as their sole recourse.

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Wetter, Sarah A., and James G. Hodge. "Taxing Sugar-Sweetened Beverages to Lower Childhood Obesity." Journal of Law, Medicine & Ethics 44, no. 2 (2016): 359–63. http://dx.doi.org/10.1177/1073110516654129.

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Consumption of sugar-sweetened beverages (SSBs) contributes to multiple health problems including obesity, diabetes, and tooth decay, especially among children. Excise taxation has been proven efficacious in changing purchasing behaviors related to tobacco use with resulting improvements in public health outcomes. Similar taxes applied to SSBs are starting to take hold internationally and domestically. SSB taxes have been proposed in over 30 U.S. jurisdictions since 2009, but only Berkeley (CA) has passed and implemented one to date. Given empirical evidence of their effectiveness, governments should consider implementation of SSB excise taxes based on uniform definitions of SSBs and other factors.

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Poelman, Maartje, Willemieke Kroeze, Wilma Waterlander, Michiel de Boer, and Ingrid Steenhuis. "Food taxes and calories purchased in the virtual supermarket: a preliminary study." British Food Journal 119, no. 12 (December 4, 2017): 2559–70. http://dx.doi.org/10.1108/bfj-08-2016-0386.

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Purpose The purpose of this paper is to examine the effectiveness of three food taxation schemes on energy (kcal), saturated fat (gram) and sugar (gram) purchased in the virtual supermarket. Design/methodology/approach Based on the literature, three food taxation schemes were developed (sugar tax, saturated fat tax and a nutrient profiling tax) and implemented in the three-dimensional virtual supermarket. A randomized control trial was conducted to determine the differences in the amount of energy (kcal), saturated fat (gram) and sugar (gram) purchased for a one-week food basket. Findings In total, 191 Dutch adults were randomly assigned to a sugar-tax condition (n=48), a saturated fat-tax condition (n=37), a nutrient profiling-tax condition (n=62) and a control (no-tax) condition (n=44). Fully adjusted models indicated that compared to the no-tax condition, no significant effects of a sugar-tax condition (B: −2,041 kcal (95% CI −5,350 to 1,914)), saturated fat-tax condition (B: −2,717 kcal (95% CI −6,596 to 1,163)) or nutrient profiling-tax condition (B: −1,124 kcal (95% CI −4,538 to 2,292)) were found on the amount of energy purchased. Also, none of the taxation schemes showed significant effects on saturated fat or sugar purchased. Originality/value This is one of the first randomized controlled trials testing the effectiveness of a variety of food taxes in the virtual supermarket. This preliminary study provides important directions for future research (the design, results, as well as the lessons learned with respect to recruitment, incentives and technology).

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Alaika, Abdullah Aziz, and Amrie Firmansyah. "Harnessing SSB tax for health and economic prosperity: A Path to sustainable growth." Educoretax 4, no. 10 (October 25, 2024): 1273–86. http://dx.doi.org/10.54957/educoretax.v4i10.1181.

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This study explores the implementation of sugar-sweetened beverages (SSB) excise taxes as a policy tool to address public health challenges related to excessive sugar consumption in Indonesia. With rising rates of diabetes and obesity, SSB taxes have been widely adopted globally, yielding positive outcomes such as reduced consumption and increased government revenue. This research synthesizes global evidence through a scoping review and examines how an SSB excise tax could be structured to fit Indonesia’s unique socio-economic context. The findings suggest that a tiered tax based on sugar content would be most effective in curbing consumption while encouraging the beverage industry to innovate healthier alternatives. Revenue generated from the tax, estimated to reach IDR 9.68 trillion annually, could be directed toward public health initiatives, particularly for preventing and managing non-communicable diseases. The study also recommends complementary public health campaigns to raise awareness of the risks associated with sugar consumption. Effective collaboration between the Directorate General of Taxes and the Ministry of Health is crucial for successfully implementing and monitoring the policy. The introduction of SSB excise taxes in Indonesia represents a strategic opportunity to enhance public health, generate substantial government revenue, and support long-term sustainable development.

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Paraje, Guillermo R., Prabhat Jha, William Savedoff, and Alan Fuchs. "Taxation of tobacco, alcohol, and sugar-sweetened beverages: reviewing the evidence and dispelling the myths." BMJ Global Health 8, Suppl 8 (October 2023): e011866. http://dx.doi.org/10.1136/bmjgh-2023-011866.

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The article reviews the large body of evidence on how taxation affects the consumption of tobacco, alcohol, and sugar-sweetened beverages (SSB). There is abundant evidence that demand for tobacco, alcohol, and SSB is price-responsive and that tax changes are quickly passed on to consumers. This suggests that taxes can be highly effective in changing consumption and reducing the burden of diseases associated with consuming these products. Tobacco, alcohol, and SSB industries oppose taxation on similar grounds, mostly on the regressivity of taxes since regressive taxes take a larger percentage of income from low income earners than from middle and high income earners; but also on the effects taxes might have on employment and economic activity; and, in the case of tobacco, the effects taxation has on illicit trade.Contrary to industry arguments, evidence shows that taxation may have short-term negative financial consequences for low-income households. However, medium and long-term financial benefits from reduced healthcare costs, better health, and welfare largely compensate for such consequences. Moreover, taxation does not negatively affect aggregate economic activity or employment, as consumers switch demand to other products that generate employment and may compensate for any employment loss in taxed sectors. Evidence also shows the revenues generated are generally spent on labour-intensive services. In the case of illicit trade in tobacco, evidence shows that illicit trade has not increased globally (rather the opposite) despite increases in tobacco taxes. Profit-maximising smugglers increase illicit cigarette prices along with the increases in licit cigarette prices. This implies that even when increased taxes divert some demand to the illicit market, they push prices up in the illicit market, discouraging consumption.

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Cawley, John, Anne Marie Thow, Katherine Wen, and David Frisvold. "The Economics of Taxes on Sugar-Sweetened Beverages: A Review of the Effects on Prices, Sales, Cross-Border Shopping, and Consumption." Annual Review of Nutrition 39, no. 1 (August 21, 2019): 317–38. http://dx.doi.org/10.1146/annurev-nutr-082018-124603.

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During the past decade, dozens of countries, regions, and cities have enacted taxes on sugar-sweetened beverages (SSBs). They have been primarily motivated by a desire to raise prices, reduce sales and consumption, improve population health, and raise revenue. This review outlines the economic rationale for SSB taxes and illustrates their predicted effects. It reviews the research on the effects of these taxes on retail prices, sales, cross-border shopping, consumption, and product availability. The evidence indicates that the amount by which taxes increase retail prices (also called the pass-through of the tax) varies by jurisdiction, ranging from less than 50% to 100% of the tax. Sales tend to decrease significantly in the taxing jurisdiction, although this seems to be partly offset by residents increasingly shopping outside of the taxing jurisdiction (i.e., engaging in cross-border shopping).Overall, taxes lower consumption of the taxed beverages by adults, although not for all types of beverages or all groups of consumers. We conclude with suggestions for improving the design of such taxes and directions for future research.

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Chriqui, Jamie F., and Lisa M. Powell. "Sugar-Sweetened Beverage Taxes: Increasing Prices to Reduce Beverage Consumption." American Journal of Public Health 110, no. 7 (July 2020): 931–32. http://dx.doi.org/10.2105/ajph.2020.305682.

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Putri, Rayssa Anggraeni, Reyhan Alemmario, Gea Melinda, Ardiani H. Audwina, Aufia Espressivo, Olivia Herlinda, Yurdhina Meilissa, and Diah S. Saminarsih. "The advocacy coalition of sugar-sweetened beverage taxes in Indonesia." BMJ Global Health 8, Suppl 8 (November 2023): e012052. http://dx.doi.org/10.1136/bmjgh-2023-012052.

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The Ministry of Finance of Indonesia has put sugar-sweetened beverages (SSBs) taxation on its agenda since 2020 to address the need for health financing, as outlined in the National Medium-Term Development Plan for 2020–2024. However, the adoption process of this fiscal policy has been slow. This study aims to generate insights into the actors involved in the discourse of SSB tax adoption in Indonesia to inform their advocacy and communication efforts using the Advocacy Coalition Framework and Discourse Network Analysis. The analysis was conducted using data extracted from 1733 statements collected from 200 online web domains and subdomains, divided into three timeframes of the policy process. The analysis identified actors supporting and opposing the adoption of SSB tax. The discourse network also identified key advocacy coalitions and organisations in the discussion on SSB tax adoption in Indonesia. The results indicate that there are diverse network patterns in each timeframe and reveal the process and focus of the policy change. The Ministry of Finance had the most significant influence on the discourse, with actors from civil society organisations and universities involved in the process of policy change through evidence-based policy recommendations. Meanwhile, economic actors contributed to the debate on the potential harm of tax adoption to the industry. These findings can inform the policy process and ensure the successful adoption of the SSB tax in Indonesia.

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Falbe, Jennifer, Matthew M. Lee, Scott Kaplan, Nadia A. Rojas, Alberto M. Ortega Hinojosa, and Kristine A. Madsen. "Higher Sugar-Sweetened Beverage Retail Prices After Excise Taxes in Oakland and San Francisco." American Journal of Public Health 110, no. 7 (July 2020): 1017–23. http://dx.doi.org/10.2105/ajph.2020.305602.

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Objectives. To examine how much sugar-sweetened beverage (SSB) excise taxes increased SSB retail prices in Oakland and San Francisco, California. Methods. We collected pretax (April–May 2017) and posttax (April–May 2018) retail prices of SSBs and non-SSBs from 155 stores in Oakland, San Francisco, and comparison cities. We analyzed data using difference-in-differences high-dimensional fixed-effects regressions, weighted by regional beverage sales. Results. Across all beverage sizes, the weighted average price of SSBs increased by 0.92 cents per ounce (95% confidence interval [CI] = 0.28, 1.56) in Oakland and 1.00 cents per ounce (95% CI = 0.35, 1.65) in San Francisco, compared with prices in untaxed cities. The tax did not significantly alter prices of water, 100% juice, or milk of any size examined. Diet soda only, among non-SSBs, exhibited a higher price increase for some sizes in taxed cities. Conclusions. Within 4 to 10 months of implementation, Oakland’s and San Francisco’s SSB excise taxes significantly increased SSB retail prices by approximately the amount of the taxes, a key mechanism for reducing consumption.

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Mazurek-Chwiejczak, Małgorzata. "Polish ‘sugar fee’ in the light of global experience with sugar sweetened beverages taxation." Ekonomia i Prawo 20, no. 2 (June 30, 2021): 287–303. http://dx.doi.org/10.12775/eip.2021.017.

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Motivation: Obesity is one of the gravest public health challenges facing the world today. Out of different policy action undertaken by counties to counteract these threats, taxes imposed on sugar sweetened beverages (SSBs) has gaining growing popularity. They are currently imposed on 47 countries worldwide. The Polish ‘sugar fee’ came into force on January 1, 2021. Aim: The aim of the article is to synthesize the global experience with sugar-sweetened beverages taxation, to assess on that basis the construction of Polish ‘sugar fee’ and to identify key opportunities and threats connected with its implementation. Results: Introduction of ‘sugar fee’ in Poland is consistent with the latest global trends in taxation. Its formula gives an opportunity to stimulate consumers to displace SSBs by other healthier beverages and to incentivize drink manufacturers to reformulate their products and change their marketing strategies. There is growing that evidence ‘sugar taxes’ can be effective tools to achieve public health goals, however its effect must be strengthen by multifaceted instruments (e.g. broad information action). The fiscal potential of ‘sugar fee’ is limited, if we assume that its main purpose is to stimulate healthier consumption patterns.

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Sulistyo, Rizky Tiaro, and Amrie Firmansyah. "THE APPLICATION POSSIBILITY OF TAX AS AN INSTRUMENT TO CONTROL THE NEGATIVE IMPACTS OF SWEETENED-BEVERAGE PRODUCTS." IPSAR (International Public Sector Accounting Review) 1, no. 2 (October 27, 2023): 30–37. http://dx.doi.org/10.31092/ipsar.v1i2.2148.

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Diseases caused by high sugar consumption have become a concern for health problems in various countries. Moreover, in several countries, this disease has become the main cause of the high mortality rate of its population. The high sugar consumption has also led to increased production of sugar-sweetened products. Therefore, efforts are needed to overcome and limit the high consumption and production of non-sugar-friendly products. One of the efforts that the government can implement as a regulator is implementing a tax scheme on sugar-sweetened products. This research aims to review the possibility of implementing taxes to control the negative impacts of beverage products containing sweeteners. This research uses a scoping review method by implementing taxes on products containing sweeteners internationally. The review of this implementation is used as a basis for providing recommendations for its implementation in Indonesia. This research concludes that tax regulations on beverage products containing sweeteners can be used to control people's consumption of sweeteners to maintain their health.

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Salgado Hernández, Juan Carlos, Ana Basto-Abreu, Isabel Junquera-Badilla, Luis Alberto Moreno-Aguilar, Tonatiuh Barrientos-Gutiérrez, and M. Arantxa Colchero. "Building upon the sugar beverage tax in Mexico: a modelling study of tax alternatives to increase benefits." BMJ Global Health 8, Suppl 8 (November 2023): e012227. http://dx.doi.org/10.1136/bmjgh-2023-012227.

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IntroductionIn 2014, Mexico implemented a one peso-per-litre tax to sugar-sweetened beverage (SSB). Even though this tax reduced household purchases and predicted population health gains, the magnitude is lower compared with taxes implemented in other settings. In this study, we assessed what would happen if Mexico modified its existing tax to get higher benefits based on currently implemented taxes elsewhere.MethodsFor each tax scenario, we estimated net benefits as the difference between healthcare savings and lost jobs. We created hypothetical scenarios in which the current tax doubled or would be modified based on existing tax designs around the world including specific taxes (sugar-density or volumetric) and ad-valorem taxes.ResultsWe found that the largest benefits would correspond to a tax increase of 7.4 Mexican pesos (0.45 US dollars (USD)) per SSB litre, following the current tax in Bahrain (the highest tax rate option). This tax is predicted to yield net benefits equivalent to USD 24.7 billion after 10 years of the tax redesign. We also found that sugar-density taxes can result in larger net benefits since, in addition to reductions in consumption associated with responses to prices, they induce product reformulation. Middle-income households are the most benefited group because they reported the highest baseline prevalence of obesity and the largest price elasticity.ConclusionPolicymakers should consider pursuing a tax reform adding to the current tax, with significant increases in prices linked to a sugar-density strategy to reach a higher benefit.

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Essman, Michael, Lindsey Smith Taillie, Tamryn Frank, Shu Wen Ng, Barry M. Popkin, and Elizabeth C. Swart. "Taxed and untaxed beverage intake by South African young adults after a national sugar-sweetened beverage tax: A before-and-after study." PLOS Medicine 18, no. 5 (May 25, 2021): e1003574. http://dx.doi.org/10.1371/journal.pmed.1003574.

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Background In an effort to prevent and reduce the prevalence rate of people with obesity and diabetes, South Africa implemented a sugar-content-based tax called the Health Promotion Levy in April 2018, one of the first sugar-sweetened beverage (SSB) taxes to be based on each gram of sugar (beyond 4 g/100 ml). This before-and-after study estimated changes in taxed and untaxed beverage intake 1 year after the tax, examining separately, to our knowledge for the first time, the role of reformulation distinct from behavioral changes in SSB intake. Methods and findings We collected single-day 24-hour dietary recalls from repeat cross-sectional surveys of adults aged 18–39 years in Langa, South Africa. Participants were recruited in February–March 2018 (pre-tax, n = 2,459) and February–March 2019 (post-tax, n = 2,489) using door-to-door sampling. We developed time-specific food composition tables (FCTs) for South African beverages before and after the tax, linked with the diet recalls. By linking pre-tax FCTs only to dietary intake data collected in the pre-tax and post-tax periods, we calculated changes in beverage intake due to behavioral change, assuming no reformulation. Next, we repeated the analysis using an updated FCT in the post-tax period to capture the marginal effect of reformulation. We estimated beverage intake using a 2-part model that takes into consideration the biases in using ordinary least squares or other continuous variable approaches with many individuals with zero intake. First, a probit model was used to estimate the probability of consuming the specific beverage category. Then, conditional on a positive outcome, a generalized linear model with a log-link was used to estimate the continuous amount of beverage consumed. Among taxed beverages, sugar intake decreased significantly (p < 0.0001) from 28.8 g/capita/day (95% CI 27.3–30.4) pre-tax to 19.8 (95% CI 18.5–21.1) post-tax. Energy intake decreased (p < 0.0001) from 121 kcal/capita/day (95% CI 114–127) pre-tax to 82 (95% CI 76–87) post-tax. Volume intake decreased (p < 0.0001) from 315 ml/capita/day (95% CI 297–332) pre-tax to 198 (95% CI 185–211) post-tax. Among untaxed beverages, sugar intake increased (p < 0.0001) by 5.3 g/capita/day (95% CI 3.7 to 6.9), and energy intake increased (p < 0.0001) by 29 kcal/capita/day (95% CI 19 to 39). Among total beverages, sugar intake decreased significantly (p = 0.004) by 3.7 (95% CI −6.2 to −1.2) g/capita/day. Behavioral change accounted for reductions of 24% in energy, 22% in sugar, and 23% in volume, while reformulation accounted for additional reductions of 8% in energy, 9% in sugar, and 14% in volume from taxed beverages. The key limitations of this study are an inability to make causal claims due to repeat cross-sectional data collection, and that the magnitude of reduction in taxed beverage intake may not be generalizable to higher income populations. Conclusions Using a large sample of a high-consuming, low-income population, we found large reductions in taxed beverage intake, separating the components of behavioral change from reformulation. This reduction was partially compensated by an increase in sugar and energy from untaxed beverages. Because policies such as taxes can incentivize reformulation, our use of an up-to-date FCT that reflects a rapidly changing food supply is novel and important for evaluating policy effects on intake.

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Sritharan, N., S. Sahari, C. C. S. Sharon, and M. A. Syubaili. "Sugar taxation policy and sugar consumption in Malaysia." Food Research 8, no. 5 (September 9, 2024): 99–106. http://dx.doi.org/10.26656/fr.2017.8(5).539.

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Malaysia has been taking initiatives to combat obesity as well as non-communicable diseases. A sugar-sweetened beverage (SSBs) tax was proposed in 2014 and implemented in 2019 with an excise duty of RM0.40 per litre for ready-to-drink sugar content. This article aimed to spark a discussion about Malaysia's current sugar tax policies to reduce excessive sugar consumption among Malaysians. However, the alarming rise in the number of obesity and diet-related noncommunicable diseases indicates that the sugar tax control measures are less effective in combating health issues. This study compares Malaysia's neighbours' sugar tax policies and other sugar consumption-related measures. To combat the emerging sugar-related health issues in Malaysia, the government should collaborate with food manufacturers to reduce the amount of sugar in their food production, abate sugar-containing products’ promotion, educate the consequences of excess sugar consumption at all levels of education, apply sugar taxes with lower tax base rate and specific tax rate depends on sugar addition, and form a regional policy between neighbours.

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Crosbie, Eric, Jennifer L. Pomeranz, Kathrine E. Wright, Samantha Hoeper, and Laura Schmidt. "State Preemption: An Emerging Threat to Local Sugar-Sweetened Beverage Taxation." American Journal of Public Health 111, no. 4 (April 2021): 677–86. http://dx.doi.org/10.2105/ajph.2020.306062.

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We sought to examine the strategies promoting and countering state preemption of local sugar-sweetened beverage (SSB) taxes in the United States. Using Crosbie and Schmidt’s tobacco preemption framework, we analyzed key tactics used by the SSB industry to achieve state preemption of local taxes identified in news sources, industry Web sites, government reports, and public documents. Starting in 2017, 4 states rejected and 4 passed laws preempting local SSB taxes. The beverage industry attempted to secure state preemption through front groups and trade associations, lobbying key policymakers, inserting preemptive language into other legislation, and issuing legal threats and challenges. The public health community’s response is in the early stages of engaging in media advocacy, educating policymakers, mobilizing national collaboration, and expanding legal networks. State preemption of local SSB taxes is in the early stages but will likely scale up as local tax proposals increase. The public health community has a substantial role in proactively working to prevent preemption concurrent with health policy activity and using additional strategies successfully used in tobacco control to stop preemption diffusion.

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Young, Deborah Rohm, Monique M. Hedderson, Margo A. Sidell, Catherine Lee, Deborah A. Cohen, Emily F. Liu, Lee J. Barton, et al. "City-Level Sugar-Sweetened Beverage Taxes and Youth Body Mass Index Percentile." JAMA Network Open 7, no. 7 (July 31, 2024): e2424822. http://dx.doi.org/10.1001/jamanetworkopen.2024.24822.

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ImportanceLevying excise taxes on sugar-sweetened beverage (SSB) distributors, which are subsequently passed on to consumers, is a policy implemented to reduce the high prevalence of cardiometabolic disease and generate public health funding. Taxes are associated with lower SSB purchases and consumption, but it is unknown whether they are associated with weight-related outcomes in youth.ObjectiveTo determine the association of SSB excise taxes with youth body mass index (BMI) trajectories.Design, Setting, and ParticipantsThis cohort study was conducted from 2009 to 2020, including 6 years before tax implementation and 4 to 6 years after tax implementation. The California cities of Albany, Berkeley, Oakland, and San Francisco, which implemented SSB excise taxes, were compared against 40 demographically matched control cities in California. Participants included Kaiser Permanente members aged 2 to 19 years at cohort entry (baseline) with continuous residence in selected cities with at least 1 pretax and 1 posttax BMI recorded in their electronic health record. Data analysis was performed from January 2021 to May 2023.ExposureImplementation of SSB excise taxes.Main Outcomes and MeasuresCenters for Disease Control and Prevention age-specific and sex-specific BMI percentiles and percentage of youth with overweight or obesity before tax implementation through 4 to 6 years after implementation were compared with control cities. Statistical analysis was conducted using the difference-in-differences (DID) method. A sensitivity analysis used the synthetic control method.ResultsA total of 44 771 youth (mean [SD] age at baseline, 6.4 [4.2] years; 22 337 female [49.9%]) resided in the cities with SSB taxes; 345 428 youth (mean [SD] age, 6.9 [4.2] years; 171 0168 female [49.5%]) resided in control cities. There was a −1.64–percentage point (95% CI, −3.10 to −0.17 percentage points) overall difference in the mean change of BMI percentile between exposure and control cities after SSB tax implementation. There was no significant overall difference in the percentage of youth with overweight or obesity or youth with obesity compared with control cities. All DID estimates were significant for youth residing in exposure cities in terms of BMI percentile (age 2-5 years in 2017, −2.06 percentage points [95% CI, −4.04 to −0.09 percentage points]; age 6-11 years in 2017, −2.79 percentage points [95% CI, −4.29 to −1.30 percentage points]), percentages of youth with overweight or obesity (age 2-5 years, −5.46 percentage points [95% CI, −8.47 to −2.44 percentage points]; age 6-11 years, −4.23 percentage points [95% CI, −6.90 to −1.57 percentage points]), and percentages of youth with obesity (age 2-5 years; −1.87 percentage points [95% CI, −3.36 to −0.38 percentage points]; age 6-11 years, −1.85 percentage points [95% CI, −3.46 to −0.24 percentage points]). Compared with control cities, changes in mean BMI percentiles were significant for male (−1.98 percentage points; 95% CI, −3.48 to −0.48 percentage points), Asian (−1.63 percentage points; 95% CI, −3.10 to −0.16 percentage points), and White (−2.58 percentage points; 95% CI, −4.11 to −1.10 percentage points) youth. Compared with control cities, White youth in exposure cities had improvements in the percentage with overweight or obesity (−3.73 percentage points; 95% CI, −6.11 to −1.35 percentage points) and the percentage with obesity (−2.78 percentage points; 95% CI, −4.18 to −1.37 percentage points).Conclusions and RelevanceIn this cohort study, SSB excise taxes were associated with lower BMI percentile among youth. Policymakers should consider implementing SSB excise taxes to prevent or reduce youth overweight and obesity and, ultimately, chronic disease, particularly among children younger than 12 years.

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Backholer, Kathryn, Miranda Blake, and Stefanie Vandevijvere. "Have we reached a tipping point for sugar-sweetened beverage taxes?" Public Health Nutrition 19, no. 17 (December 2016): 3057–61. http://dx.doi.org/10.1017/s1368980016003086.

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Creedy, John. "A note on sugar taxes and changes in total calorie consumption." New Zealand Economic Papers 53, no. 3 (September 2, 2018): 307–14. http://dx.doi.org/10.1080/00779954.2018.1516232.

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Fernandez, Melissa A., and Kim D. Raine. "Insights on the Influence of Sugar Taxes on Obesity Prevention Efforts." Current Nutrition Reports 8, no. 4 (June 8, 2019): 333–39. http://dx.doi.org/10.1007/s13668-019-00282-4.

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Journal articles on the topic 'Sugar taxes'

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