Impact of a Tax on SSB According to Socio-Economic Position: A Systematic Review of the Evidence
2016
This study conducted a literature review to evaluate the differential impact of sugar-sweetened beverage (SSB) taxes on beverage purchases and consumption, weight outcomes and the amount paid in SSB taxes according to socio-economic position (SEP) in high-income countries.
Of the eleven articles identified, three examined the association between variation in SSB taxes and SSB consumption and/or body weight; one evaluated price elasticity estimation of SSB demand, and seven were model-based analyses simulating the effects of hypothetical SSB taxes by combining price elasticity estimates with population SEP-specific beverage consumption, energy intake, or body weight.
While few studies statistically tested differences in outcomes between SEP groups, seven studies assessing changes in weight outcomes following an increase in SSB price reported either similar reductions in weight across SEP groups or greater reductions for lower compared with higher SEP groups. Five studies reported a SSB tax would be regressive, but with small differences between higher- and lower-income households.
Impact of a Tax on SSB According to Socio-Economic Position: A Systematic Review of the Evidence
Source:
Backholer K, Sarink D, Beauchamp A et al. The Impact of a Tax on Sugar-Sweetened Beverages According to Socio-Economic Position: A Systematic Review of the Evidence. Public Health Nutrition 2016; 19 (17): 3070-3084. https://doi.org/10.1017/S136898001600104X