A typology of beverage taxation: Multiple approaches for obesity prevention and obesity prevention-related revenue generation

Abstract

Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no ‘one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

Identifying the Effects of Environmental and Policy Change Interventions on Healthy Eating

“…Intervention evidence supporting food taxes is also limited (27). Simulation studies on the price elasticity of soda have demonstrated minimal impact on weight-related outcomes (80).…”

Taxing sugar-sweetened beverages: impact on overweight and obesity in Germany

“…The revenues of the tax could be further used for further public health actions against overweight and obesity, like subsidizing healthy drinks or foods [4]. SSB taxes are in place in several US states, Mexico and a number of European and Pacific countries [7, 11], and have been found effective for reducing SSB consumption in natural experiments [12, 13]. …”

The association of soda sales tax and school nutrition laws: a concordance of policies

“…For example, combining measurements of these policies may be more highly associated with soda consumption and weight status than when policy effects are explored individually, or they may serve to clarify discrepancies in the literature regarding how policy affects these outcomes. Alternatively, the ability to detect association of these combined policy approaches with soda consumption and weight status may still be limited, since state soda taxes are relatively small in comparison to other taxes (3?54 % soda sales tax v. 5?2 % tobacco sales tax on average) (9,10,22) , such as those applying to cigarettes that have been shown to influence adolescent behaviour (23) . However, since it is predicted that soda sales tax rates .6 % are necessary to reduced soda consumption and SSB price elasticity is estimated to be 21?21 (5) , identifying complementary policies in a state that reduce SSB consumption significantly may present an opportunity to support other states in enacting similar policies.…”