Soda pop taxes are used in some jurisdictions to decrease consumption.

A sugary drink tax, soda tax, or sweetened beverage tax (SBT)[1][2][3] is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened beverages.[4] Drinks covered under a soda tax often include carbonated soft drinks, sports drinks and energy drinks.[5] This policy intervention is an effort to decrease obesity and the health impacts related to being overweight. The tax is a matter of public debate in many countries and beverage producers like Coca-Cola often oppose it. Advocates such as national medical associations and the World Health Organization promote the tax as an example of Pigovian taxation, aimed to discourage unhealthy diets and offset the growing economic costs of obesity.[6]

Design

Tax design approaches include direct taxes on the product and indirect taxes. Indirect taxes include import/export taxes on sugar or other ingredients before it has been processed and local/regional/international taxes.[7] Sales tax (indirect tax) is paid by the person consuming the item at the time of purchase and collected by the government from the seller. VAT (value added tax) is the most common type of tax and is also added on at the time of purchase, at an amount that is dependent on the value paid for the item. The amount of both VAT and sales tax are directly proportional to the amount of money paid for an item and do not consider the volume of food or drink.[7] For this reason, a large (bulk) item would have less tax compared to a smaller cheaper item (i.e., there is less tax impact on larger packages of a food item).[7]

Most taxes on sugar-sweetened beverages (SSBs) are set volumetrically (i.e., with a constant rate per unit volume), and that "only three SSB taxes worldwide are proportional to sugar content."[8] The study argued that such volumetric taxes "are poorly targeted to the actual health harms from SSBs," and suggested taxing the amount of sugar in beverages, rather than the volume of liquid accompanying the sugar. A design change such as this has been proposed to "boost a SSB tax's health benefits and overall economic gains by roughly 30%."[8]

Increased taxes on sweetened products have been suggested to promote companies to re-formulate their product in order to keep consumer costs affordable by decreasing use of the taxed ingredient (i.e., sugar) in their product.[7] Government revenues from these taxes sometimes are put towards improving public health services, however this is not always the case.[7]

Some point to substitutes like fruit juice, energy-dense snacks and biscuits as ways a tax on processed sugar in drinks might be limited.[9] Jurisdictions where cross-border shopping is convenient can also have the benefits of the tax reduced as some will buy sugary drinks from areas where they are not taxed.[9]

Regressive vs. Progressive tax

The regressive component of the tax is that consumers on lower incomes would spend relatively more up-front due to higher prices than consumers on higher incomes.[9]

The progressive components of the tax include both the health savings and benefits to those who are most price-sensitive and the potential for tax revenue to subsidize healthier foods or other priorities for low-income people.[10]

Type 2 diabetes is a growing health concern in many developed and developing countries around the world, with 1.6 million deaths directly due to this disease in 2015 alone.[11] Unlike sugar from food, the sugar from drinks enters the body so quickly that it can overload the pancreas and the liver, leading to diabetes and heart disease over time.[12] A 2010 study said that consuming one to two sugary drinks a day increases your risk of developing diabetes by 26%.[13]

Heart disease is responsible for 31% of all global deaths[14] and although one sugary drink has minimal effects on the heart, consuming sugary drinks daily are associated with long term consequences. A study found that men, for every added serving per day of sugar-sweetened beverages, each serving was associated with a 19% increased risk of developing heart disease.[15] Another study also found increased risks for heart disease in women who drank sugary drinks daily.[16]

Obesity is also a global public and health policy concern, with the percentage of overweight and obese people in many developed and middle income countries rising rapidly.[17] Consumption of added sugar in sugar-sweetened beverages has been positively correlated with high calorie intake, and through it, with excess weight and obesity.[4][18] The addition of one sugar-sweetened beverage per day to the normal US diet can amount to 15 pounds of weight gain over the course of 1 year.[19] Added sugar is a common feature of many processed and convenience foods such as breakfast cereals,[20] chocolate, ice cream, cookies, yogurts and drinks produced by retailers.[21] The ubiquity of sugar-sweetened beverages and their appeal to younger consumers has made their consumption a subject of particular concern by public health professionals. In both the United States and the United Kingdom, sugar sweetened drinks are the top calorie source in teenager's diets.[22][23]

A French study published in 2019 on the British Medical Journal also enlighted a possible link between the consumption of sugary drinks (beverages containing more than a 5% of sugar) and a higher or increased risk of developing cancer.[24] Even if the researchers were unable to prove a clear causality between the two factors, they stated that their results can be taken as a confirm that "reducing the amount of sugar in our diet is extremely important."[25]

Dental caries, also known as tooth decay or dental cavities, is the most common noncommunicable disease worldwide.[26] Sugary drink taxes have been discussed as a potential means to reduce the health and economic burden of dental caries.[27][28][29][30]

Comparison to tobacco taxes

Proponents of soda taxes cite the success of tobacco taxes worldwide when explaining why they think a soda tax will work to lower soda consumption.[31] Where the main concern with tobacco is cancer, the main concerns with soda are diabetes and obesity. The tactics used to oppose soda taxes by soda companies mimic those of tobacco companies, including funding research that downplays the health risks of its products.[32]

Impact

Revenue

The U.S. Department of Health and Human Services reports that a national targeted tax on sugar in soda could generate $14.9 billion in the first year alone. The Congressional Budget Office (CBO) estimates that a nationwide three-cent-per-ounce tax would generate over $24 billion over four years.[33] Some tax measures call for using the revenue collected to pay for relevant health needs: improving diet, increasing physical activity, obesity prevention, nutrition education, advancing healthcare reform, etc.[34] Another area to which the revenue raised by a soda tax might go, as suggested by Mike Rayner of the United Kingdom, is to subsidize healthier foods like fruits and vegetables.[35]

Consumption

According to a 2019 review of research on sugar drink taxes, the taxes successfully reduced consumption of sugar drinks and reduced adverse health consequences.[36] Another review of data up to 2019 found the health benefits as being of very low certainty in a one single study applied to Hungarian settings.[7]

A 10% tax in Mexico enacted in January 2014 reduced consumption by 12% after one year, said one study that had not yet been peer-reviewed.[37]

A study (which has yet to be peer-reviewed) of the 1.5-cents-per-ounce tax in Philadelphia found actual sales of the affected beverages (which included diet beverages) dropped 46% in the city itself, but when accounting for people traveling to neighboring cities without a tax, overall purchases of the affected beverages dropped 20%.[38]

The way that the tax burden is divided upon the consumer and seller depends on the price elasticity for sugary drinks. The tax burden will fall more on sellers when the price elasticity of demand is greater than the price elasticity of supply while on buyers when the price elasticity of supply is greater than the price elasticity of demand. The price elasticity for sugary drinks is different from country to country. For instance, the price elasticity of demand for the sugary drink was found to be -1.37 in Chile while -1.16 in Mexico.[39][40]

A 2019 National Bureau of Economic Research paper concluded that sugar drink taxes were "welfare enhancing, and indeed that the optimal nationwide SSB tax rate may be higher than the one cent per ounce rate most commonly used in U.S. cities."[41] A 2019 study in the Quarterly Journal of Economics estimated that the optimal sugar drink tax on the federal level in the U.S. would be between 1 and 2.1 cents per ounce, whereas the optimal tax on the city-level was 60% lower than that due to cross-border shopping.[42] A 2022 systematic review and meta-analysis of studies from around the world found that sugary drink taxes resulted in higher prices of the targeted beverages and a 15% decrease in the sales of such products.[43]

Externalities as a rationale for taxation

The purchase of sugary drinks has a significant negative externalities when over-consumption causes diseases like obesity and type 2 diabetes. Depending on the national health care system, a significant portion of these costs are paid by taxpayers or insurance rate-payers; lost productivity costs are paid to some degree by employers.[44][45]

Society as a whole could be worse off if these costs are calculated to be greater than the benefit to the consumers of soda.[46]

A Pigovian tax like a sugary drinks tax, factors these externalities into the price of the beverage.[39] To some degree, this causes people who over-consume soda to pay for health care costs they are causing, which proponents argue is more fair.[46] In theory, this tax could be set at such a level that reduces consumption until the collective private benefit balances the collective costs of poorer health, though this could be accomplished at a lower tax level by using the tax revenue to create childhood nutrition programs or obesity-prevention programs.[45] This would lessen the tax burden on people who consume soda moderately enough not to cause health problems.[45]

Legislation by country

Map of countries (August 2022):
Red: Nation-wide sugary drink tax
Orange: Regional sugary drink tax
Yellow: Sugary drink tax repealed
Gray: No sugary drink tax

Australia

The Australian Beverages Council announced in June 2018 that the industry would cut sugar content by 10% by 2020, and by another 10% by 2025. This was seen as an attempt to stave off a sugar tax. There were no plans to reduce the sugar content in the high sugar drinks. The plan is primarily to increase consumption of low-sugar or no-sugar drinks. Sales of Coca-Cola Amatil's fizzy drinks have fallen 8.1% by volume from 2016 to 2018. The Australian Medical Association continued to press for a sugar tax.[47] Additionally, a proposed 20% tax on "sugary sweetened drinks" is part of the policy platform of the Australian Greens.[48]

Bahrain

Tax since 2017.[49]

Brunei

US$0.29/liter tax since April 2017.

Canada

In 2020, the Province of British Columbia stopped exempting soda beverages from a 7% provincial sales tax for grocery items. Still fruit juices and non-sweetened carbonated beverages are still exempted from the tax. The measure was introduced based on health recommendations to address youth obesity.[50][51]

In May 2021, the Province of Newfoundland and Labrador announced a 20 cent per litre tax for sugar sweetened beverages.[52] This tax was implemented on September 1, 2022.[53]

Chile

In 2014, a measure was passed to increase tax on sugary drinks, and reduce tax on low-sugar drinks. The tax rate was increased from 13% to 18%. A study with data from 2011-2015 found a highly significant decrease in the monthly purchased volume of the higher-taxed, sugary soft drinks by 21.6%. The direction of the reduction was robust to different empirical modelling approaches, but the statistical significance and the magnitude of the changes varied considerably. Furthermore, the authors found a barely significant decrease in the volume of all soft drinks (that is, the higher- and lower-taxed soft drinks).[54]

Colombia

A 2016 proposal for a 20% sugary drink tax, campaigned by Educar Consumidores, was turned down by the Colombian legislature despite popular support for it.[55] Soda is often less expensive than bottled water in Colombia.

Denmark

Denmark instituted a soft drink tax in the 1930s (it amounted to 1.64 Danish krone per liter), but announced in 2013 that they were going to abolish it along with an equally unpopular fat tax, with the goal of creating jobs and helping the local economy.[56] Critics claimed that the taxes were notably ineffective; to avoid the fat and sugar taxes, local retailers had complained that Danes simply went to Sweden and Germany, where prices were lower to buy butter, ice cream and soda.[57] Denmark repealed the fat tax in January 2013 and repealed the tax on soft drinks in 2014.

Finland

Finland introduced a sugar tax in 1940.[58]

France

France first introduced a targeted tax on nonalcoholic sugary drinks at a national level in 2012.[59][60] The tax, which is 0.0716 euro per liter, applies to both regular and diet soft drinks, flavored mineral water, and fruit juices with added sugar, but does not apply to mineral water and 100% fruit juices (i.e., those with no added sugars).[60] Following introduction, soft drinks were estimated to be up to 3.5% more expensive.[61][62]

A 2019 article published in the journal PLOS One estimated the price and consumption effects of the tax, using a difference-in-difference methodology.[60] The study concluded: "We find that the tax is transmitted to the prices of taxed drinks, with full transmission for soft drinks and partial transmission for fruit juices. The evidence on purchase responses is mixed and less robust, indicating at most a very small reduction in soft drink purchases (about half a litre per capita per year), an impact which would be consistent with the low tax rate. We find suggestive evidence of a larger response by the sub-sample of heavy purchasers. Fruit juices and water do not seem to have been affected by the tax."[60]

Hungary

Hungary's tax, which came into effect in September 2011, is a 4 per cent tax[63] on foods and drinks that contain large quantities of sugar and salt, such as soft drinks, confectionery, salty snacks, condiments, and fruit jams.[64] In 2016, the tax has resulted in a 22% reduction in energy drink consumption and 19% of people reduced their intake of sugary soft drinks.[64]

India

40% tax on sugary soda from 1 July 2017.[4][65]

Ireland

Sugar tax introduced on 1 May 2018. The tax sees 30 cent per litre added to the price of popular sweetened drinks containing more than 8g of sugar per 100ml.[66]

Israel

In 2022 Israel also imposed a sugary drink tax due to it adding to their obesity rates.[67] The tax has been cancelled as of 2023.[68]

Italy

In 2018 several medical representatives forwarded an official letter to the Minister of Health Giulia Grillo containing a proposal to raise a 20% tax on sugary drinks, seen as a way to generate benefits for consumers' general health.[69] A debate emerged on the introduction of such a tax, seen on the one hand as a possible mean to promote a healthier diet, and on the other as a danger to the sugar industry.[70] In September 2019 the Prime Minister Giuseppe Conte mentioned in a public speech the idea of introducing a tax "on carbonated drinks" (not specifying if it refers only to sugary drinks), referring to it as "practicable".[71]

By the end of 2019 the proposal of a tax on the consumption of sweetened soft drinks equal to 10 Euros per hectolitre in the case of finished products and 0.25 Euros per kilogram in the case of products to be diluted has been officially approved; its official start has been then postponed to 1 January 2022.[72] The association of soft drinks and beverages producers has renewed its opposition to the proposal, estimating that it would have as an effect a contraction of the market equal to 16%.[73]

Malaysia

Malaysia has a sugary drink tax implemented 1 July 2019.[74]

Mexico

In September 2013, Mexico's president Enrique Peña Nieto, on his fiscal bill package, proposed a 10% tax on all soft drinks, especially carbonated drinks,[75][76] with the intention of reducing the number of patients with diabetes and other cardiovascular diseases in Mexico, which has one of the world's highest rates of obesity.[77] According to Mexican government data, in 2011, the treatment for each patient with diabetes cost the Mexican public health care system (the largest of Latin America) around US$708 per year, with a total cost of 778,427,475 USD in 2010, and with each patient paying only 30 MXN (around US$2.31).[78]

In September 2013, soda companies launched a media campaign to discourage the Mexican Chamber of Deputies and Senate from approving the 10% soda tax. They argued that such measure would not help reduce the obesity in Mexico and would leave hundreds of Mexicans working in the sugar cane industry jobless.[79] They also publicly accused New York City Mayor Michael Bloomberg[80] of orchestrating the controversial bill from overseas. In late October 2013, the Mexican Senate approved a 1 MXN per litre tax (around US$0.08) on sodas, along with a 5% tax on junk food.[81]

Research has shown that Mexico's sugary drinks tax reduced soft drink consumption.[82][83] According to a 2016 study published in BMJ, annual sales of sodas in Mexico declined 6% in 2014 after the introduction of the soda tax.[82] Monthly sales figures for December 2014 were down 12% on the previous two years.[82] Households with the fewest resources had an average reduction in purchases of 9% in 2014, increasing to 17% by December.[82] Furthermore, purchases of water and non-taxed beverages increased by about 4% on average.[82] Whether the imposition of the tax and the resulting 6% decline in sales of soft drinks will have any measurable impact on long-term obesity or diabetes trends in Mexico has yet to be determined.[82] The authors of the study urged the Mexican authorities to double the tax to further reduce consumption.[82]

A 2016 study published in PLoS Medicine suggested that a 10% excise tax on soda "could prevent 189,300 new cases of Type 2 diabetes, 20,400 strokes and heart attacks, and 18,900 deaths among adults 35 to 94 years old" over a ten-year period.[83] The study also included that "the reductions in diabetes alone could yield savings in projected healthcare costs of $983 million."[83]

A 2017 study in the Journal of Nutrition found a 6.3% reduction in soft drink consumption, with the greatest reductions "among lower-income households, residents living in urban areas, and households with children. We also found a 16.2% increase in water purchases that was higher in low- and middle-income households, in urban areas, and among households with adults only."[84]

Netherlands

The Netherlands is planning to implement a sugar tax as of December 2021.[85]

Parties that support a sugar tax include the Party for the Animals, GroenLinks, D66, Christian Union, and the Labour Party.[86]

Parties that oppose a sugar tax include the Socialist Party, CDA, SGP, VVD, and the FvD.[86]

Norway

Norway has had a generalized sugar tax measure on refined sugar products since 1922, introduced to boost state income rather than reducing sugar consumption.[87] Non-alcoholic beverages have since been separated from the general tax, and in 2017, the tax for sugary drinks was set to 3.34 kroner per litre.[88]

In January 2018, the Norwegian government increased the sugar tax level by 83% for general sugar-containing ready-to-eat products, and 42% for beverages. The sugar tax per litre was bumped up to 4.75 kroner, and applies to beverages which are either naturally or artificially sweetened.[89]

The 42% tax increase on non-alcoholic beverages was attacked by Norwegian retailers and received much media attention. The increase was claimed to encourage even more traffic to the Swedish border shops, as Sweden does not have tax on non-alcoholic beverages. The tax increase was rolled back to 2017-level in 2020.

As a result of a budget settlement, the tax on non-alcoholic beverages was further reduced by 48.1% to 1.82 kroner per litre, effective January 2021.[90]

Oman

Tax since June 2019.[49]

Peru

25% tax since May 2018.[91]

Philippines

In the taxation reform law dubbed as the Tax Reform for Acceleration and Inclusion Law (TRAIN) signed by Philippine President Rodrigo Duterte in December 2017. It includes taxation on sugar-sweetened drinks which will be implemented the following year, as an effort to increase revenue and to fight obesity.[92] Drinks with caloric and non-caloric sweeteners will be taxed ₱6.00 per liter, while those using high-fructose corn syrup, a cheap sugar substitute, will be taxed at ₱12 per liter.

Exempted from the sugar tax are all kinds of milk, whether powdered or in liquid form, ground and 3-in-1 coffee packs, and 100-percent natural fruit and vegetable juices, meal replacements and medically indicated drinks, as well as beverages sweetened with stevia or coco sugar. These drinks, especially 3-in-1 coffee drinks which are popular especially among lower-income families, are to be taxed as initially proposed by the House of Representatives version of the bill,[93] but were exempted in the Senate version.[94]

Poland

Poland introduced a sugar tax on soft and energy drinks in January 2021.[95] It was reported that after its introduction prices of soft drinks increased by 36% and consumption dropped by 20%.

Portugal

Portugal introduced a sugary drink tax in 2017. It also has a tax on foods with high sodium.[96]

Qatar

Tax since January 2019.[49]

Saudi Arabia

Saudi Arabia has a 50% sugar tax only on soft and energy drinks since 10 June 2017, and since 1 December 2019 the same tax percentage applies to all sugary drinks.[97][98]

Singapore

During the National Day Rally 2017, Prime Minister Lee Hsien Loong spoke at length on the importance of fighting diabetes. He said, "If you drink soft drinks every day, you are overloading your system with sugar, and significantly increasing your risk of diabetes. Our children are most at risk because soft drinks are part of their lifestyle."[99]

On 4 December 2018, the Ministry of Health began a consultation exercise to seek public's feedback on four proposed measures to fight diabetes including a ban on high-sugar packet drinks and implementation of a sugar tax.[100][101][102] On 10 October 2019, the Ministry of Health chose to ban advertisements of drinks with high sugar content; making Singapore the first country in the world to do so, as well as introduce color-coded labels. This comes after a public consultation favored these two options out of four. The labels will indicate drinks as "healthy", "neutral", "unhealthy" and take into account the amount of sugar and saturated fat contained in drinks, among other factors. They will be compulsory for "unhealthy" drinks and optional for "healthy" ones, covering instant drinks, soft drinks, juices, cultured milk and yogurt drinks in bottles, cans and packs. These measures will take effect sometime in 2020.[103][104]

South Africa

South Africa proposed a sugar-sweetened beverages tax in the 2016 South African national government budget.[105] South Africa introduced a sugar tax on 1 April 2018. The levy was fixed at 2.1 cents per gram of sugar, for each gram above 4g per 100ml of sweetened beverage. The levy excludes fruit juices, despite health professionals warning that fruit juice is as bad for a person as highly sugary drinks.[106]

Thailand

Sugar tariffs since Oct 2017.[107]

United Arab Emirates

In October 2017, the United Arab Emirates introduced a 50% tax on soft drinks and a 100% tax on energy drinks, to curb unhealthy consumption of sugary drinks that can lead to diabetes; it also added a 100% tax on cigarettes.[108] From 1 January 2020, the UAE would impose a tax on all products which contains sugar or artificial sweeteners.[109]

United Kingdom

In the 2016 United Kingdom budget, the UK Government announced the introduction of a sugar tax, officially named the "Soft Drinks Industry Levy". The tax came into effect on 6 April 2018.[110] Beverage manufacturers are taxed according to the volume of sugar-sweetened beverages they produce or import. The tax is imposed at the point of production or importation, in two bands. Drinks with total sugar content above 5g per 100 millilitres are taxed at 18p per litre and drinks above 8g per 100 millilitres at 24p per litre. The measure was estimated to generate an additional £1 billion a year in tax revenue which would be spent on funding for sport in UK schools.[111][112] Despite not being part of the United Kingdom the British Soft Drinks Industry Levy came into force on the Isle of Man on 1 April 2019 because of the Common Purse Agreement.[113]

It was proposed that pure fruit juices, milk-based drinks and the smallest producers would not be taxed.[114] For other beverages there was an expectation that some manufacturers would reduce sugar content in order to avoid the taxation.[115] Indeed, manufacturer A.G. Barr significantly cut sugar content in their primary product Irn-Bru in advance of the tax.

Notable research on effect of excess sugar in modern diets in the United Kingdom includes the work of Professor John Yudkin with his book called, "Pure, White and Deadly: The Problem of Sugar" first published in 1972.[116] With regard to a proposed tax on sugar-sweetened beverages, a study published in the British Medical Journal on 31 October 2013, postulated that a 20% tax on sugar-sweetened beverages would reduce obesity in the United Kingdom rates by about 1.3%, and concluded that taxing sugar-sweetened beverages was "a promising population measure to target population obesity, particularly among younger adults."[117]

Estimates of the revenue raised were reduced to £240 million per annum in 2019[118] and was actually £336m in 2019-2020.[119] It helped to boost sales, rather than dampening performance, according to Britvic’s 2018 Soft Drinks Review. In April 2018 only 8.4% of the market was liable to the levy because drinks were reformulated.[120]

Criticism

The tax has been criticised on several grounds, including its likely efficacy and its narrow base. UK Member of Parliament Will Quince called it "patronising, regressive and the nanny state at its worst."[121] In addition a study by the University of Glasgow, which sampled 132,000 adults, found that focusing on sugar in isolation misleads consumers as reducing fat intake is also crucial to reducing obesity.[122]

From an opposing standpoint, Professor Robert Lustig of the University of California, San Francisco School of Medicine, has argued that the UK tax measure may not go far enough and that, "juice should be taxed the same way as soda because from a metabolic standpoint juice is the same as soda."[123] Campaigners have since called for the soft drinks tax to be extended to include confectionery and sweets to help tackle childhood obesity.[124]

United States

The United States does not have a nationwide soda tax, but a few of its cities have passed their own tax and the U.S. has seen a growing debate around taxing soda in various cities, states and even in Congress in recent years.[125] A few states impose excise taxes on bottled soft drinks or on wholesalers, manufacturers, or distributors of soft drinks.[126]

Supermarket chilled beverage selection

California

Albany, California

A one-cent-per-ounce soda tax (Prop O1) passed with over 70% of the vote on 8 November 2016.[127] The tax went into effect on 1 April 2017[128]

Berkeley, California

The Measure D soda tax was approved by 76%[129] of Berkeley voters on 4 November 2014, and took effect on 1 January 2015 as the first such tax in the United States.[130] The measure imposes a tax of one cent per ounce on the distributors of specified sugar-sweetened beverages such as soda, sports drinks, energy drinks, and sweetened ice teas but excluding milk-based beverages, meal replacement drink, diet sodas, fruit juice, and alcohol. The revenue generated will enter the general fund of the City of Berkeley.[131] A similar measure in neighboring San Francisco received 54% of the vote, but fell short of the supermajority required to pass.[132] In August 2015, researchers found that average prices for beverages covered under the law rose by less than half of the tax amount. For Coke and Pepsi, 22 percent of the tax was passed on to consumers, with the balance paid by vendors.[133] UC Berkeley researchers found a higher pass-through rate for the tax: 47% of the tax was passed-through to higher prices of sugar-sweetened beverages overall with 69% being passed-through to higher soda prices.[134] In August 2016, a UC Berkeley study (relying on self-reporting) showed a 21% drop in the drinking of soda and sugary beverages in low-income Berkeley neighborhoods after a few months.[135]

A study from 2016 compared the changing intake of sugar sweetened beverages and water in Berkeley versus San Francisco and Oakland (which did not have a sugary drink tax passed) before and after Berkeley passed its sugary drink tax. This analysis showed a 26% decrease of soda consumption in Berkeley and 10% increase in San Francisco and Oakland while water intake increased by 63% in Berkeley and 19% in the two neighboring cities.[136] A 2017 before and after study has concluded that one year after the tax was introduced in Berkeley, sugary drink sales decreased by 9.6% when compared to a scenario where the tax was not in place.[137] This same study was also able to show that overall consumer spending did not increase, contradicting the argument of opponents of the Sugary Drink Tax.[137] Another 2017 study results were that purchases of healthier drinks went up and sales of sugary drinks went down, without overall grocery bills increasing or the local food sector losing money.[138]

A 2019 study relying on self-reporting found a 53% drop in consumption in low-income neighborhoods after three years.[38]

Oakland, California

A one-cent-per-ounce soda tax (Measure HH) passed with over 60% of the vote on 8 November 2016. The tax went into effect on 1 July 2017.[127]

San Francisco, California

A one-cent-per-ounce soda tax (Prop V) passed with over 61% of the vote on 8 November 2016 and applies to distributors of sugary beverages on 1 January 2018.[127] Exemptions for the tax include infant formulas, milk products, supplements, drinks used for medical reasons, and 100% fruit and vegetable juices.[139] The soda industry spent almost $20 million in its unsuccessful push to defeat the soda tax initiative, a record-breaking amount for a San Francisco ballot initiative.[140]

In 2014, the first referendum on a soda tax, Proposition E, was voted down by San Francisco; the 2014 referendum received the support of 55 percent of voters, short of the two-thirds required for a referendum directing money to a specific item (the referendum proposed directing the revenue raised to children's physical education and nutrition programs, and in San Francisco such earmarking requires a two-thirds vote to pass).[141] In that referendum campaign, the soda industry spent about $10 million in opposition to the proposed tax.[140]

Boulder, Colorado

A two-cents-per-ounce soda tax (Measure 2H) passed with 54% of the vote on 8 November 2016.[127] The tax took effect on 1 July 2017, and revenue will be spent on health promotion, general wellness programs and chronic disease prevention that improve health equity, and other health programs especially for residents with low income and those most affected by chronic disease linked to sugary drink consumption.[142] The University of Colorado, Boulder, campus was granted a one-year exemption from the tax as school officials survey what types of drinks students wish to have. The university was not aware it would be involved in the soda tax, and would have to pay an estimated additional $1 million a year to purchase sugary drinks.[143]

Cook County, Illinois

A one-cent-per-ounce soda tax passed on 10 November 2016, by a 9–8 vote, with Cook County Board of Commissioners President Toni Preckwinkle breaking the 8–8 tie. Cook County includes Chicago and has a population of nearly 5.2 million. This was the most populous jurisdiction with a soda tax in the U.S.[144] The campaign to introduce the tax was heavily funded by Mike Bloomberg.[145]

On 30 June 2017, a Cook County judge granted a temporary restraining order filed by the Illinois Retail Merchants Association and several Cook County-based grocers that prohibited the tax from being put into effect until at least 12 July.[146] The tax eventually went into effect on 2 August. Due to a conflict with the Supplemental Nutrition Assistance Program, this soda tax did not apply to any soda purchases made with food stamps, which were used by over 870,000 people.[145][147] Controversially, the tax affected diet drinks but not sugar-packed fruit juices.[145]

On 10 October 2017, the Board of Commissioners voted to repeal the tax in a 15–1 vote. The tax stayed in effect up until 1 December.[148] The tax was highly unpopular and seen mainly as an attempt to plug the county's $1.8 billion budget deficit, rather than a public health measure.[145]

In addition to the general sales tax (6 percent as of July 1, 2018) the Navajo Nation levies a special Junk Food Tax on applicable junk food items. The Junk Food Tax rate is 2 percent and applies to sales of sweetened beverages [149]

Philadelphia, Pennsylvania

Democratic Philadelphia mayor Jim Kenney proposed a citywide soda tax that would raise the price of soda at three cents per ounce. At the time, it was the biggest soda tax proposal in the United States. Kenney promoted using tax revenue to fund universal pre-K, jobs, and development projects, which he predicted would raise $400 million over five years, all the while reducing sugar intake by decreasing the demand for sugary beverages.[150] Kenney's soda tax proposal was brought to the national spotlight and divided key members of the Democratic Party. Presidential hopeful Bernie Sanders argued in an op-ed that the tax would hurt the poor.[151] His opponent, Hillary Clinton, on the other hand, said that she was "very supportive" of the idea.[152] The American Beverage Association (ABA), funded by soda companies and distributors, ran local television, radio, and newspaper advertisements against the idea, claiming that the tax would disproportionately hurt the poor.[153] The ABA spent $10.6 million in 2016 in its effort against the tax.[154] The American Medical Association, American Heart Association, and other medical and public health groups support the tax.[155]

The Philadelphia City Council approved a 1.5-cents-per-ounce tax on 16 June 2016. As part of the compromise legislation that passed, the tax is also imposed on artificially sweetened beverages, such as diet soda. The law became effective on 1 January 2017.[156] It was reported after two months of the tax that Philadelphia supermarkets and beverage distributors are planning layoffs because sugary beverage sales are down between 30 and 50 percent.[157]

After the tax took effect, Kenney said retailers' price gouging blamed on the tax and charging the tax on items not subject to it was "wrong" and "misleading".[158] In February 2017, soda manufacturers and retailers announced sales declines of 30-50% in Philadelphia and announced job cuts and layoffs. Kenny characterized the layoffs as evidence of greed among manufacturers.[159] In the first four months of the soda tax $25.6 million was collected, which is lower than predicted.[160] The revenue is intended to pay for a pre-K program (49% of tax revenue), government employee benefits and city programs (20%), and rebuilding city parks and recreation centers.[161] A recent study from 2017 found that Philadelphia's tax has decreased sugary beverage consumption in impoverished youth by 1.3 drinks/week.[162] Langellier et al. also found that when paired with the pre-K program, attendance increases significantly, a finding that is likely to have longer term positive effects than a sugary drink tax alone.[162]

In March 2017, Pepsi laid off between 80 and 100 employees at two distribution plants in Philadelphia and one plant in nearby Wilmington, Delaware. The company blamed the layoffs on the tax, an assertion rejected by the city government.[163]

In September 2016, the American Beverage Association, Philadelphia business owners, and other plaintiffs filed a lawsuit against the soda tax, alleging that the tax violated the "Tax Uniformity Clause" of the state constitution.[164][154] The legal challenge was dismissed by the Court of Common Pleas in December 2016, and in June 2017 the Commonwealth Court of Pennsylvania (in a 5-2 decision) affirmed that ruling. The ABA appealed the decision to the Pennsylvania Supreme Court[165][166] but on 18 July 2018, the court upheld the tax in a 4-2 decision.[167][168][169]

A 2019 study (which has yet to be peer-reviewed) of the 1.5-cents-per-ounce tax in Philadelphia found actual sales of the affected beverages (which included diet beverages) dropped 46% in the city itself, but when accounting for people traveling to neighboring cities without a tax, overall purchases of the affected beverages dropped 20%.[38]

Seattle, Washington

On 5 June 2017, Seattle's City Council voted 7–1 to pass a 1.75 cents per ounce tax on sugary drinks, with implementation beginning on 1 January 2018.[170] The final tax includes sugar-sweetened sodas, juice drinks with sugar added, and some but not all coffee products containing sugar;[171] during the drafting process, the city's powerful specialty coffee industry lobbied for the limitations on which coffee drinks were subject to the tax,[172] and the City Council debated also taxing artificially-sweetened sodas on grounds of racial and economic equity.[173]

Before the implementation of the tax, the City stated that its revenue would be used for programs that give access to more fruits and vegetables for low-income families, adding education programs and studying the tax on how it impacts behavior.[174] However, despite this stated policy, nearly a third of the revenue was directed into the City's General Fund, precipitating a second ordinance the next year to prohibit the use of the same budgeting technique in the future.[175]

Seattle collected over $17 million in the first nine months of the tax, against a pre-implementation annual estimate of $15 million a year; the price increase on taxed beverages has mostly been passed on to consumers.[176] Post-implementation studies conducted by the city auditor, University of Washington, and University of Illinois Chicago have shown a roughly 20% decrease in the sales of taxed beverages[177] as well as a small decrease in youth Body Mass Index and its rate of change relative to areas outside the city.[178]

In 2018, Washington state voters approved Initiative 1634 which bans new taxes on grocery items such as sugary drinks, blocking other Washington cities from adding a sugary drink tax. Funding for the "Yes on 1634" campaign included over $20 million from major beverage producers. Both proponents and opponents of the initiative made reference to Seattle's sugary drink tax.[179]

Various island nations and territories

Island nations and territories have been successful in passing soda taxes. Just like with tobacco taxes, smaller communities are often the first to pass a new type of tax.[180]

Barbados

Barbados passed a soda tax in September 2015,[181] applied as an excise of 10%.

Dominica

Dominica has a sugar tax since 2015.

Fiji

Fiji has an import tax and an excise tax on soda.[182]

French Polynesia

French Polynesia implemented taxes on soft drinks in 2002.[182]

Mauritius

Mauritius passed a soda tax in 2013.[183]

Nauru

Nauru implemented a soda tax in 2007.[182]

Samoa

Samoa passed a soda tax in 1984.[182]

St Helena

In March 2014, the government of the island of St Helena, a British Overseas Territory in the South Atlantic, announced that it would be introducing an additional import duty of 75 pence per litre on sugar-sweetened carbonated drinks with more than 15 grams of sugar per litre.[184] The measure was introduced in May 2014 as part of a number of measures to tackle obesity on the island and the resulting high incidence of type 2 diabetes.

Tonga

Tonga has a soda tax.[185]

Scientific studies

Coca-Cola has been under fire since 2015 when emails revealed that funding for scientific studies sought to influence research to be more favorable to soda.[186] Research funded by soda companies are 34 times more likely to find soda has no significant health impacts on obesity or diabetes.[187]

Taxing soda can lead to a reduction in overall consumption, according to a scientific study published in the Archives of Internal Medicine in March 2010. The study found that a 10 percent tax on soda led to a 7 percent reduction in calories from soft drinks. These researchers believe that an 18 percent tax on these foods could cut daily intake by 56 calories per person, resulting in a weight loss of 5 pounds (2.3 kg) per person per year. The study followed 5,115 young adults ages 18 to 30 from 1985 to 2006.[188][189]

A 2010 study published in the medical journal Health Affairs found that if taxes were about 18 cents on the dollar, they would make a significant difference in consumption.[190][191]

Research from Duke University and the National University of Singapore released in December 2010 tested larger taxes and determined that a 20 percent and 40 percent taxes on sugar-sweetened beverages would largely not affect calorie intake because people switch to untaxed, but equally caloric, beverages. Kelly Brownell, a proponent of soda taxes, reacted by stating that "[t]he fact is that nobody has been able to see how people will really respond under these conditions."[192] Similarly, a 2010 study concluded that while people would drink less soda as a result of a soda tax, they would also compensate for this reduction by switching to other high-calorie beverages.[193] In response to these arguments, the American Public Health Association released a statement in 2012 in which they argued that "Even if individuals switch to 100% juice or chocolate milk, this would be an improvement, as those beverages contribute some nutrients to the diet."[194]

A 2011 study in the journal Preventive Medicine concluded that "a modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity".[195] It has been used by the Rudd Center for Food Policy and Obesity at Yale to estimate revenue from a soda tax, depending on the state, year and tax rate.[196]

A 2012 study by Y. Claire Wang, also in the journal Health Affairs, estimates that a penny per ounce tax on sugared beverages could prevent 2.4 million cases of diabetes per year, 8,000 strokes, and 26,000 premature deaths over 10 years.[197]

In 2012, just before the city of Richmond began voting on a soda tax, a study was presented at a conference held by the American Public Health Association regarding the potential effects of such a tax in California. The study concluded that, given that soda's price elasticity is such that taxing it would reduce consumption by 10–20 percent, that this reduction "...is projected to reduce diabetes incidence by 2.9–5.6% and CHD by 0.6–1.2%."[198]

A 2013 study in the American Journal of Agricultural Economics concluded that a 0.5-cent-per-ounce tax on soft drinks would reduce consumption, but "increase sodium and fat intakes as a result of product substitution," in line with the Duke University study mentioned above.[199]

A 2014 study published in the American Journal of Public Health concluded that Sugar-Sweetened Beverages (SSBs) don't have a negative impact on employment. Even though job losses in the taxed industry occurred, they were offset by new employment in other sectors of the economy.[200]

A 2016 modelling study estimated that a 20% tax on SSBs would decrease the consumption of SSBs in Australia by 12.6%. The tax could decline the prevalence of obesity in the Australian population, which could lead to gains in health-adjusted life years. The results showed an increase of 7.6 days in full health for a 20-24-year-old male and a 3.7 day increase in longevity for their female peers.[201]

Between 2016 and 2020, economists from the University of Iowa, Cornell University, and Mathematica, a policy research firm, conducted a multiyear study of local sweetened-beverage taxes in Philadelphia, Oakland, Seattle, and San Francisco. The study examined the taxes’ one-year impacts on purchases, consumption, tax pass-through rates, pricing, and product availability. It was the first to look at the impacts on Oakland's sugar-sweetened beverage tax and the first to look at impacts of the taxes on children's consumption in either Philadelphia or Oakland. The study found that almost a year after Philadelphia and Oakland implemented taxes on sweetened beverages, purchases of sweetened beverages declined, but evidence also suggests that some city residents shopped more outside of the cities. Consumption did not decline significantly overall in Philadelphia or Oakland, but there is more evidence of reduced consumption in Philadelphia, particularly among certain groups. Findings from the project have been published in peer-reviewed journals, such as the Journal of Policy Analysis and Management,[202] Economics and Human Biology,[203] the Journal of Health Economics,[204] as well as in working papers hosted by the National Bureau of Economic Research[205] and in Mathematica issue briefs.

Proposals

There have been a number of proposed taxes on sugary beverages, including:

Protesters in 1919 call for an end to a soda tax.
  • In 1914, U.S. President Woodrow Wilson proposed a special revenue tax on soft drinks, beer and patent medicine after the outbreak of World War I caused a decline in imports and a corresponding decline in credit created by import tariffs.[206] This proposed taxation measure was not however linked to the anticipated health outcomes of reduced sugar sweetened beverage consumption.
  • In 1994, one of the first instances where the idea of a targeted tax on sugar sweetened drinks with a link to anticipated beneficial health outcomes, was proposed by Kelly D. Brownell, Director of the Rudd Center for Food Policy and Obesity at Yale.
  • In a 2009 "Perspective" piece in the New England Journal of Medicine, Kelly D. Brownell, Director of the Rudd Center for Food Policy and Obesity at Yale, and Thomas R. Frieden, Director of the U.S. Centers for Disease Control and Prevention, argue for taxing sugary beverages. The authors propose that sugary beverages may be the single largest cause of the obesity epidemic. They state that an excise tax of one cent per ounce would reduce consumption by more than 10%.[207]
  • Maryland and Virginia are two of 33 states that levy sales taxes on soda. Maryland taxes soda at a rate of 6%, while Virginia's rate is 1.5%. Virginia is also one of six states that impose a state excise tax on soda in addition to a sales tax.[208]
  • In 2009, the Obama Administration explored levying an excise tax on sweetened beverages as part of health care reform efforts, but the proposal was abandoned after heavy lobbying by the beverage industry.[209]
  • In 2010, New York State considered a soda tax, however opposition from the soda industry and economists made a strong antitax campaign, spending at least double of the tax supporters and the plan failed.[210]
  • In 2012, the City Council of Richmond, California placed the soda tax on the November 2012 ballot along with an advisory measure asking voters how they would like to spend the tax revenue.[211] This proposal was rejected by the voters with 67% voting no and 33% voting yes.[212][213]
  • In the California State Legislature, soda tax proposals have been introduced several times, but have not passed.[214] In 2013, California state senator Bill Monning proposed a soda tax,[215] but the bill died in committee.[216] In 2014, a 1-cent-per-ounce statewide soda tax was proposed in the legislature, but was defeated amid opposition by the California Beverage Association, a business lobbying group.[217] In 2016, Assemblymen Richard Bloom and Jim Wood introduced a bill to create a "health impact fee" of 2-cent-per-ounce on sugary drinks, with the revenue collected from the tax to go toward programs for making drinking water safe, promoting oral health, and preventing obesity and diabetes.[217] However, the proposal again faced strong opposition from industry groups, and the bill's proponents withdrew the proposal without a vote after it became clear that it lacked the votes to pass.[214]
  • In June 2013, the city of Telluride, Colorado proposed a penny-per-ounce soda tax;[218] however, it was rejected in November, with 68% of voters voting against it.[219]
  • In July 2014, U.S. Representative Rosa DeLauro of Connecticut, proposed a national soda tax bill in the House of Representatives.[220]
  • In November 2014, voters in San Francisco and Berkeley, California voted on soda tax ballot measures.[221] The measure was approved in Berkeley[222] and received 55% of the vote in San Francisco, which was short of the needed 2/3 supermajority.[223]
  • In November 2016, Santa Fe began considering a tax on all sugar-sweetened beverages, including soda, sports drinks, and iced tea, to fund early childhood education.[224] However, voters rejected the proposal in a May 2017 special election.[225]

Public support

A 2016 poll by Morning Consult-Vox finds Americans split on their support of a soda tax.[226] Attitudes seem to have shifted a lot since 2013 when a poll concluded that "respondents were opposed to government taxes on sugary drinks and candy by a more than 2-to-1 margin."[227] In California, however, support for a tax has been high for a few years. According to a Field Poll conducted in 2012, "Nearly 3 out of 5 California voters would support a special fee on soft drinks to fight childhood obesity."[228] Support for a soda tax in New York was higher when pollsters say the money will go towards health care. A Quinnipiac University poll released in April 2010 found that New Yorkers opposed a state tax on soda of one penny per ounce by a 35-point margin, but opposition dropped to a margin of one point when respondents were told the money would go towards health care.[229] A Thomson Reuters poll released in the same month found that 51 percent of Americans opposed a soda tax, while 33 percent supported one.[230]

Lobbying

Fighting the creation of soft drink taxes, the American Beverage Association, the largest U.S. trade organization for soft drink bottlers, has spent considerable money lobbying Congress. The Association's annual lobbying spending rose from about $391,000 to more than $690,000 from 2003 to 2008, and in the 2010 election cycle, its lobbying grew to $8.67 million. These funds helped to pay for 25 lobbyists at seven different lobbying firms.[231]

An industry group called "Americans Against Food Taxes," backed by juice maker Welch's, soft drink maker PepsiCo Inc, the American Beverage Association, the Corn Refiners Association, McDonald's Corporation and Burger King Holdings Inc used national advertising and conducted lobbying to oppose these taxes.[232] The group has characterized the soda tax as a regressive tax, which would unfairly burden the poor.[233]

See also

References

  1. ↑ Turner, Nick. "Seattle's Sweetened Beverage Tax producing healthier than expected returns". Capitol Hill Seattle Blog. Archived from the original on 23 August 2020. Retrieved 26 August 2020.
  2. ↑ "Tax on Sweetened Beverages Reduced Sales Volume in Chicago". Physician's Weekly. 25 February 2020. Archived from the original on 2 January 2022. Retrieved 26 August 2020.
  3. ↑ Macz, Brandon. "Mayor, councilmembers in food fight over sweetened beverage tax". Archived from the original on 2 January 2022. Retrieved 26 August 2020.
  4. 1 2 3 Ghosh, Shampa; Raghunath, Manchala; Das, Bhudev Chandra; Sinha, Jitendra Kumar (October 2019). "High sugar content in baby food: an Indian perspective". The Lancet. Diabetes & Endocrinology. 7 (10): 748–749. doi:10.1016/S2213-8587(19)30291-8. ISSN 2213-8595. PMID 31535615.
  5. ↑ "Consumption of Sports Drinks by Kids and Adolescents" (PDF). Healthy Eating Research. Archived (PDF) from the original on 21 June 2019. Retrieved 18 March 2016.
  6. ↑ Tavernise, Sabrina (11 October 2016). "W.H.O. urges Tax on Sugary Drinks to Fight Obesity". The New York Times. Archived from the original on 8 November 2016. Retrieved 8 November 2016.
  7. 1 2 3 4 5 6 Pfinder, Manuela; Heise, Thomas L.; Hilton Boon, Michele; Pega, Frank; Fenton, Candida; Griebler, Ursula; Gartlehner, Gerald; Sommer, Isolde; Katikireddi, Srinivasa Vittal; Lhachimi, Stefan K. (April 2020). "Taxation of unprocessed sugar or sugar-added foods for reducing their consumption and preventing obesity or other adverse health outcomes". The Cochrane Database of Systematic Reviews. 2020 (4): CD012333. doi:10.1002/14651858.CD012333.pub2. ISSN 1469-493X. PMC 7141932. PMID 32270494.
  8. 1 2 Anna H. Grummon, Benjamin B. Lockwood, Dmitry Taubinsky & Hunt Allcott (September 2019). "Designing better sugary drink taxes". Science. 365 (6457): 989–990. Bibcode:2019Sci...365..989G. doi:10.1126/science.aav5199. PMC 7262950. PMID 31488678.{{cite journal}}: CS1 maint: multiple names: authors list (link)
  9. 1 2 3 Silano, Marco, and Carlo Agostoni. "To Tax Or Not To Tax Sugary Drinks? This Is The Question". Journal of Pediatric Gastroenterology and Nutrition (2017): 1. Web.
  10. ↑ Brownell, Kelly D.; Frieden, Thomas R. (2009). "Ounces Of Prevention — The Public Policy Case For Taxes On Sugared Beverages". New England Journal of Medicine. 360 (18): 1805–1808. doi:10.1056/nejmp0902392. PMID 19357400.
  11. ↑ "Diabetes Fact Sheet". World Health Organisation. November 2016. Archived from the original on 26 August 2013. Retrieved 20 March 2017.
  12. ↑ "Sugar-Sweetened Beverages". SugarScience. University of California, San Francisco. 2 September 2014. Archived from the original on 3 December 2016. Retrieved 8 November 2016.
  13. ↑ Malik, Vasanti S.; Popkin, Barry M.; Bray, George A.; Després, Jean-Pierre; Willett, Walter C.; Hu, Frank B. (1 November 2010). "Sugar-sweetened beverages and risk of metabolic syndrome and type 2 diabetes: a meta-analysis". Diabetes Care. 33 (11): 2477–2483. doi:10.2337/dc10-1079. PMC 2963518. PMID 20693348.
  14. ↑ "Cardiovascular diseases (CVDs)". World Health Organization. Archived from the original on 24 May 2020. Retrieved 31 October 2017.
  15. ↑ de Koning, Lawrence; Malik, Vasanti S.; Kellogg, Mark D.; Rimm, Eric B.; Willett, Walter C.; Hu, Frank B. (10 April 2012). "Sweetened beverage consumption, incident coronary heart disease, and biomarkers of risk in men". Circulation. 125 (14): 1735–1741, S1. doi:10.1161/CIRCULATIONAHA.111.067017. ISSN 1524-4539. PMC 3368965. PMID 22412070.
  16. ↑ Fung, Teresa T.; Malik, Vasanti; Rexrode, Kathryn M.; Manson, JoAnn E.; Willett, Walter C.; Hu, Frank B. (April 2009). "Sweetened beverage consumption and risk of coronary heart disease in women". The American Journal of Clinical Nutrition. 89 (4): 1037–1042. doi:10.3945/ajcn.2008.27140. ISSN 1938-3207. PMC 2667454. PMID 19211821.
  17. ↑ "Obesity and overweight". World Health Organisation. June 2016. Archived from the original on 22 April 2018. Retrieved 20 March 2017.
  18. ↑ Lindsay H Allen; Andrew Prentice (28 December 2012). Encyclopedia of Human Nutrition 3E. Academic Press. pp. 231–233. ISBN 978-0-12-384885-7. Archived from the original on 1 February 2020. Retrieved 4 April 2013.
  19. ↑ Malik, Vasanti S; Schulze, Matthias B; Hu, Frank B (August 2006). "Intake of sugar-sweetened beverages and weight gain: a systematic review". The American Journal of Clinical Nutrition. 84 (2): 274–288. doi:10.1093/ajcn/84.2.274. ISSN 0002-9165. PMC 3210834. PMID 16895873.
  20. ↑ Walton, Alice (15 May 2014). "All Sugared Up: The Best And Worst Breakfast Cereals For Kids". Forbes. Archived from the original on 8 September 2017. Retrieved 15 September 2017.
  21. ↑ Harford, Tim (16 March 2016). "The Budget's sugar tax is half-baked". Financial Times. Archived from the original on 19 February 2022. Retrieved 18 March 2016.
  22. ↑ "The Nutrition Source: Sugary Drinks". Harvard T.H. Chan School of Public Health. Harvard School of Public Health. 4 September 2013. Archived from the original on 23 December 2020. Retrieved 22 March 2016.
  23. ↑ Triggle, Nick (16 March 2016). "Sugar tax: How it will work?". BBC News Online. Archived from the original on 21 March 2016. Retrieved 22 March 2016.
  24. ↑ Avramova, Nina (12 July 2019). "A small glass of juice or soda a day is linked to increased risk of cancer, study finds". CNN. Archived from the original on 17 July 2019. Retrieved 17 July 2019.
  25. ↑ Gallagher, James (11 July 2019). "Are sugary drinks causing cancer?". BBC. Archived from the original on 17 July 2019. Retrieved 17 July 2019.
  26. ↑ "Archived copy" (PDF). Archived (PDF) from the original on 21 June 2019. Retrieved 21 March 2019.{{cite web}}: CS1 maint: archived copy as title (link)
  27. ↑ Briggs, Adam D M; Mytton, Oliver T; Kehlbacher, Ariane; Tiffin, Richard; Elhussein, Ahmed; Rayner, Mike; Jebb, Susan A; Blakely, Tony; Scarborough, Peter (2017). "Health impact assessment of the UK soft drinks industry levy: a comparative risk assessment modelling study". The Lancet Public Health. 2 (1): e15–e22. doi:10.1016/S2468-2667(16)30037-8. PMC 5543265. PMID 28804786.
  28. ↑ Jevdjevic, M. M; Trescher, A.-L.; Rovers, M.; Listl, S. (2019). "The caries-related cost and effects of a tax on sugar-sweetened beverages". Public Health. 169: 125–132. doi:10.1016/j.puhe.2019.02.010. PMID 30884363. S2CID 83460786.
  29. ↑ Schwendicke, F.; Thomson, W.M.; Broadbent, J.M.; Stolpe, M. (1 November 2016). "Effects of Taxing Sugar-Sweetened Beverages on Caries and Treatment Costs". Journal of Dental Research. 95 (12): 1327–1332. doi:10.1177/0022034516660278. PMID 27671690. S2CID 23811520.
  30. ↑ Ford, Pauline J.; Lalloo, Ratilal; Stormon, Nicole; Keller, Elena; Sowa, P. Marcin (1 February 2019). "The impact of a sugar-sweetened beverages tax on oral health and costs of dental care in Australia". European Journal of Public Health. 29 (1): 173–177. doi:10.1093/eurpub/cky087. PMID 29796599.
  31. ↑ Bittman, Mark (12 February 2010). "Is Soda the New Tobacco?". The New York Times. Archived from the original on 4 March 2017. Retrieved 25 February 2017.
  32. ↑ "Is Soda the New Tobacco?". Business Insider. 16 November 2015. Archived from the original on 8 November 2020. Retrieved 9 November 2016.
  33. ↑ Federal Reserve Bank of Chicago, "Who would be affected by soda taxes?" Archived 19 October 2012 at the Wayback Machine The Fed Letter, No. 284 Mar 2011.
  34. ↑ Adamy, Janet (12 May 2009). "Soda Tax Weighed to Pay for Healthcare". The Wall Street Journal. Archived from the original on 23 August 2017. Retrieved 8 August 2017.
  35. ↑ McColl, Karen (March 2009). "Fat Taxes and the Financial Crisis". The Lancet. 373 (9666): 797–798. doi:10.1016/S0140-6736(09)60463-3. PMID 19278032. S2CID 35651592. Archived from the original on 5 November 2013. Retrieved 6 August 2013.
  36. ↑ Chaloupka, Frank J.; Powell, Lisa M.; Warner, Kenneth E. (2019). "The Use of Excise Taxes to Reduce Tobacco, Alcohol, and Sugary Beverage Consumption". Annual Review of Public Health. 40 (1): 187–201. doi:10.1146/annurev-publhealth-040218-043816. PMID 30601721.
  37. ↑ Barclay, Eliza (19 June 2015). "Mexico's Sugary Drink Tax Makes A Dent In Consumption, Study Claims". NPR. Archived from the original on 2 March 2019. Retrieved 2 March 2019.
  38. 1 2 3 "U.S. Soda Taxes Work, Studies Suggest — But Maybe Not As Well As Hoped". NPR.org. Archived from the original on 1 March 2019. Retrieved 2 March 2019.
  39. 1 2 Guerrero-López, Carlos M., Mishel Unar-Munguía, and M. Arantxa Colchero. "Price Elasticity Of The Demand For Soft Drinks, Other Sugar-Sweetened Beverages And Energy Dense Food In Chile". BMC Public Health 17.1 (2017): n. pag. Web.
  40. ↑ Colchero, M.A. et al. "Price Elasticity Of The Demand For Sugar Sweetened Beverages And Soft Drinks In Mexico". Economics & Human Biology 19 (2015): 129-137. Web.
  41. ↑ Allcott, Hunt; Lockwood, Benjamin; Taubinsky, Dmitry (2019). "Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence". Working Paper Series. doi:10.3386/w25842. S2CID 242309423. Archived from the original on 25 May 2019. Retrieved 25 May 2019. {{cite journal}}: Cite journal requires |journal= (help)
  42. ↑ Taubinsky, Dmitry; Lockwood, Benjamin B.; Allcott, Hunt (2019). "Regressive Sin Taxes, with an Application to the Optimal Soda Tax". The Quarterly Journal of Economics. 134 (3): 1557–1626. doi:10.1093/qje/qjz017. S2CID 182563060.
  43. ↑ Andreyeva, Tatiana; Marple, Keith; Marinello, Samantha; Moore, Timothy E.; Powell, Lisa M. (1 June 2022). "Outcomes Following Taxation of Sugar-Sweetened Beverages: A Systematic Review and Meta-analysis". JAMA Network Open. 5 (6): e2215276. doi:10.1001/jamanetworkopen.2022.15276. ISSN 2574-3805. PMC 9161017. PMID 35648398. S2CID 249234637.
  44. ↑ Briggs, Adam (2016). "Sugar Tax Could Sweeten A Market Failure". Nature. 531 (7596): 551. Bibcode:2016Natur.531..551B. doi:10.1038/531551a. PMID 27029244.
  45. 1 2 3 Brownell, Kelly D.; et al. (2009). "The Public Health And Economic Benefits Of Taxing Sugar-Sweetened Beverages". New England Journal of Medicine. 361 (16): 1599–1605. doi:10.1056/nejmhpr0905723. PMC 3140416. PMID 19759377.
  46. 1 2 Saez, Emmanuel. "Externalities: Problems and Solutions Chapter 5" (PDF). UC Berkeley. Archived (PDF) from the original on 6 October 2019. Retrieved 19 May 2017.
  47. ↑ "Australian soft drink industry vows to slash use of sugar by 20 per cent". Sydney Morning Herald. 25 June 2018. Archived from the original on 8 September 2018. Retrieved 7 September 2018.
  48. ↑ https://greens.org.au/sites/greens.org.au/files/160622_Sugar%20Sweetened%20Beverages%20Tax.pdf
  49. 1 2 3 "More tax in the Middle East: Oman joins Saudi and Qatar in introducing tax on energy and soft drinks". 5 June 2019. Archived from the original on 16 April 2021. Retrieved 5 April 2021.
  50. ↑ CBC News (18 February 2020). "Why B.C. is now taxing sugary, carbonated drinks". CBC. Archived from the original on 9 July 2021. Retrieved 28 May 2021.
  51. ↑ Government of British Columbia (February 2021). "Notice to Sellers of Soda Beverages" (PDF). Government of British Columbia. Archived (PDF) from the original on 16 April 2021. Retrieved 28 May 2021.
  52. ↑ "Promoting a Healthier Newfoundland and Labrador". Budget 2021. Archived from the original on 31 May 2021. Retrieved 1 June 2021.
  53. ↑ "Sugary drink tax coming next September, says finance minister". CBC. 19 October 2021. Archived from the original on 19 October 2021. Retrieved 7 May 2022.
  54. ↑ Ryota Nakamura; Andrew J. Mirelman; Cristóbal Cuadrado; Nicolas Silva-Illanes; Jocelyn Dunstan; Marc Suhrcke (3 July 2018). "Evaluating the 2014 sugar-sweetened beverage tax in Chile: An observational study in urban areas". PLOS Medicine. 15 (7): e1002596. doi:10.1371/journal.pmed.1002596. PMC 6029775. PMID 29969456.
  55. ↑ Jacobs, Andrew; Richtel, Matt (13 November 2017). "She Took On Colombia's Soda Industry. Then She Was Silenced". The New York Times. Archived from the original on 14 November 2017. Retrieved 14 November 2017.
  56. ↑ Scott-Thomas, Caroline (24 April 2013). "Denmark to scrap decades-old soft drink tax". Archived from the original on 22 October 2013. Retrieved 25 July 2013.
  57. ↑ Strom, Stephanie (12 November 2012). "'Fat Tax' in Denmark Is Repealed After Criticism". The New York Times. Archived from the original on 8 September 2017. Retrieved 25 February 2017.
  58. ↑ "Soda Taxes in Europe". 5 September 2019. Archived from the original on 20 April 2021. Retrieved 5 April 2021.
  59. ↑ ECSIP (16 July 2014). Food taxes and their impact on competitiveness in the agri-food sector (Report). European Commission. pp. 27–30. Ref. Ares (2014) 2365745. Archived from the original on 19 January 2017. Retrieved 20 March 2017.
  60. 1 2 3 4 Sara Capacci; Olivier Allais; Celine Bonnet; Mario Mazzocchi (11 October 2019). "The impact of the French soda tax on prices and purchases. An ex post evaluation". PLOS ONE. 14 (10): e0223196. Bibcode:2019PLoSO..1423196C. doi:10.1371/journal.pone.0223196. PMC 6788734. PMID 31603901.
  61. ↑ "Controversial sugar levy: France introduces a cola tax". Der Spiegel. 28 December 2011. Archived from the original on 30 April 2012. Retrieved 28 December 2011.
  62. ↑ "Coca-Cola part en guerre contre la "taxe sodas"", Le Monde, 2011, archived from the original on 11 November 2020, retrieved 30 December 2011
  63. ↑ Pfinder, M.; Heise, T. L.; Hilton Boon, M.; Pega, F.; Fenton, C.; Griebler, U.; Gartlehner, G.; Sommer, I.; Katikireddi, S. V.; Lhachimi, S. K. (2020). "Taxation of unprocessed sugar or sugar‐added foods for reducing their consumption and preventing obesity or other adverse health outcomes". The Cochrane Database of Systematic Reviews. NCBI, USA. 2020 (4): CD012333. doi:10.1002/14651858.CD012333.pub2. PMC 7141932. PMID 32270494.
  64. 1 2 editor, Denis Campbell Health policy (17 March 2016). "Sugar tax: financially regressive but progressive for health?". The Guardian. ISSN 0261-3077. Archived from the original on 27 November 2020. Retrieved 10 August 2016. {{cite news}}: |last= has generic name (help)
  65. ↑ "India applies sin tax on sweetened carbonated beverages". educationpostline.in. 11 February 2020. Archived from the original on 12 February 2020. Retrieved 13 February 2020.
  66. ↑ Edwards, Elaine. "Sugar tax to come into effect next week". The Irish Times. Archived from the original on 9 November 2020. Retrieved 10 September 2018.
  67. ↑ "Israel hikes tax on sweetened drinks in bid to encourage healthy lifestyle". The Times of Israel.
  68. ↑ Troen, Aron M.; Martins, Ana Paula Bortoletto; Aguado, Ildefonso Hernandez; Popkin, Barry; Mozaffarian, Dariush; Caraher, Martin; Yaroch, Amy Lazarus; Bordonada, Miguel Ángel Royo; Levine, Hagai (1 February 2023). "Israel decides to cancel sweetened beverage tax in setback to public health". The Lancet. 401 (10376): 553–554. doi:10.1016/S0140-6736(23)00214-3. ISSN 0140-6736. PMID 36738757. S2CID 256461565.
  69. ↑ "Tassare le bevande zuccherate contro l'obesità, appello al ministro Grillo" [Appeal to Minister Grillo to tax sugary drinks]. ANSA (in Italian). 16 October 2018. Archived from the original on 3 September 2021. Retrieved 3 September 2021.
  70. ↑ "Tassa sulle bevande zuccherate, le imprese: blocco assunzioni e investimenti" [Sugar Tax: companies forecast to stop hiring and investments]. Il sole 24 ore. 16 November 2018. Archived from the original on 3 September 2021. Retrieved 3 September 2021.
  71. ↑ "Conte, sì alla tassa su merendine e bibite gassate" [Conte says yes to a tax on snacks and carbonated drinks]. ANSA (in Italian). 21 September 2019. Archived from the original on 3 September 2021. Retrieved 3 September 2021.
  72. ↑ D'Elia, Rosy (21 December 2020). "Plastic tax e sugar tax, debutto rinviato con la Legge di Bilancio 2021" [Plastic tax and sugar tax postponed with 2021 budget law] (in Italian). Archived from the original on 3 September 2021. Retrieved 3 September 2021.
  73. ↑ "Sugar tax costerà 180 milioni di fatturato nel 2022" [Sugar tax will cost the loss of 180 millions Euros in 2022]. ANSA (in Italian). 1 September 2021. Archived from the original on 3 September 2021. Retrieved 3 September 2021.
  74. ↑ Arthur, Rachel (14 December 2018). "Sugar taxes: the global picture". foodnavigator-latam.com. Archived from the original on 19 February 2022. Retrieved 13 October 2019.
  75. ↑ Rodríguez, Ruth (10 September 2013). "Experts applause ten percent on soda tax, (in Spanish)". El Universal. Archived from the original on 27 February 2014. Retrieved 31 October 2013.
  76. ↑ "Fizzing with rage". The Economist. 19 October 2013. Archived from the original on 8 November 2013. Retrieved 31 October 2013.
  77. ↑ Gutiérrez-Alcala, Roberto (25 July 2013). "Morbid Obesity grows in Mexico, (in Spanish)". El Universal. Archived from the original on 10 June 2015. Retrieved 31 October 2013.
  78. ↑ BALANCE (13 June 2011). "Each patient with diabetes cost the Mexican Government 708 USD in 2011, (in Spanish)". CNNMéxico. Archived from the original on 31 October 2013. Retrieved 31 October 2013.
  79. ↑ Sánchez, Julián (12 September 2013). "Tycoons and Sugar Cane productors reject soda tax, (in Spanish)". El Universal. Archived from the original on 3 March 2016. Retrieved 31 October 2013.
  80. ↑ Partlow, Joshua (26 October 2013). "Mexico's Soda companies fear junk-food tax". The Washington Post. Archived from the original on 28 October 2013. Retrieved 31 October 2013.
  81. ↑ Figueroa-Alcantara, Héctor (28 October 2013). "Mexican Senate approves tax scheme for 2014, (in Spanish)". Excelsior. Archived from the original on 29 November 2019. Retrieved 31 October 2013.
  82. 1 2 3 4 5 6 7 Guthrie, Amy (7 January 2016). "Mexican Soda Tax Helps Curb Consumption, Study Shows". The Wall Street Journal. Archived from the original on 13 August 2017. Retrieved 11 March 2017.
  83. 1 2 3 Melissa Healy (3 November 2016). "Mexico's soda tax will save 18,900 lives and more than $983 million over 10 years, study says". Los Angeles Times. Archived from the original on 29 November 2019. Retrieved 4 November 2016.
  84. ↑ Colchero, M. Arantxa; Molina, Mariana; Guerrero-López, Carlos M. (14 June 2017). "After Mexico Implemented a Tax, Purchases of Sugar-Sweetened Beverages Decreased and of Water Increased: Difference by Place of Residence, Household Composition, and Income Level". The Journal of Nutrition. 147 (8): 1552–1557. doi:10.3945/jn.117.251892. ISSN 0022-3166. PMC 5525113. PMID 28615377. Archived from the original on 4 September 2017. Retrieved 5 September 2017.
  85. ↑ "Frisdrank duurder door invoering suikertaks: 'Effect is bewezen'". RTL Nieuws (in Dutch). 16 December 2021. Retrieved 15 December 2022.
  86. 1 2 "De Voedselstemwijzer - Tweede Kamerverkiezingen 2021". Het Voedselkabinet (in Dutch). Retrieved 15 December 2022.
  87. ↑ Tisdall, Jonathan (26 June 2007). ""Chocolate tax" should go". Aftenposten. Archived from the original on 26 June 2007.
  88. ↑ "Avgiftssatser 2017" (in Norwegian). Government of Norway. 20 December 2016. Archived from the original on 21 March 2017. Retrieved 20 March 2017.
  89. ↑ Finansdepartementet (12 October 2017). "Avgiftssatser 2018". Regjeringen.no (in Norwegian). Archived from the original on 19 February 2018. Retrieved 19 February 2018.
  90. ↑ Finansdepartementet (7 October 2020). "Avgiftssatser 2021". Regjeringen.no (in Norwegian). Archived from the original on 12 February 2021. Retrieved 4 February 2021.
  91. ↑ "Peruvian government puts a 25% tax on sugary drinks to combat rising levels of obesity". 10 May 2018. Archived from the original on 14 May 2021. Retrieved 5 April 2021.
  92. ↑ ABS-CBN News (20 December 2017). "TRAIN explained: How the sugar tax will impact consumers". ABS-CBN News. Archived from the original on 22 December 2017. Retrieved 21 December 2017.
  93. ↑ "Coffee, juice, energy drinks to be taxed! 5 questions that you need to ask". The Philippine Star. 24 July 2017. Archived from the original on 22 December 2017. Retrieved 21 December 2017.
  94. ↑ "Relax lang: Milk, 3-in-1 coffee excluded from Senate sugar tax bill – Angara". Politiko - politics.com.ph. 24 September 2017. Archived from the original on 6 October 2019. Retrieved 21 December 2017.
  95. ↑ "Poland implements new charge on certain beverages from 1 January 2021". Archived from the original on 19 February 2022. Retrieved 5 April 2021.
  96. ↑ Arthur, Rachel (14 December 2018). "Sugar taxes: the global picture". www.foodnavigator-latam.com. Archived from the original on 19 February 2022. Retrieved 13 October 2019.
  97. ↑ "Saudi Arabia to impose tax on tobacco, sugary drinks on June 10". arabnews.com. 28 May 2017. Archived from the original on 24 August 2019. Retrieved 13 October 2019.
  98. ↑ Sugary drinks to be costlier from 1 Dec. Archived 28 November 2019 at the Wayback Machine Saudi Gazette Retrieved 27 November 2019.
  99. ↑ "National Day Rally: 1 in 9 Singaporeans has diabetes; problem 'very serious', says PM Lee". Channel NewsAsia. Archived from the original on 5 December 2018. Retrieved 5 December 2018.
  100. ↑ "Public consultation on measures to reduce sugar intake from pre-packaged sugar-sweetened beverages". MOH. 4 December 2018. Archived from the original on 2 March 2021. Retrieved 30 September 2020.
  101. ↑ Mahmud, Aqil Haziq (4 December 2018). "MOH consulting public on banning, taxing some sugary drinks to fight diabetes". Channel NewsAsia. Archived from the original on 25 September 2020. Retrieved 30 September 2020.
  102. ↑ Khalik, Salma (4 December 2018). "MOH wants public consultation on whether Singapore should ban or tax high-sugar drinks". The Straits Times. Archived from the original on 8 November 2020. Retrieved 30 September 2020.
  103. ↑ "Opening Ceremony of the Singapore Health & Biomedical Congress 2019 at Max Atria @ Singapore Expo". MOH. 10 October 2019. Archived from the original on 5 November 2019. Retrieved 5 November 2019.
  104. ↑ Khalik, Salma (10 October 2019). "War on diabetes: Unhealthy label for high-sugar drinks, total ban on ads to be introduced in Singapore". The Straits Times. Archived from the original on 5 November 2019. Retrieved 5 November 2019.
  105. ↑ "2016 budget people's guide" (PDF). South African National treasury and Revenue Service. 24 February 2016. p. 4. Archived (PDF) from the original on 23 January 2022. Retrieved 24 February 2016. Obesity is a worldwide concern. South Africa has the worst obesity ranking in sub-Saharan Africa. This has led to greater risk of heart disease, diabetes and cancer. Government proposes to introduce a tax on sugar-sweetened beverages on 1 April 2017 to help reduce excessive sugar intake.
  106. ↑ Child, Katharine (15 December 2017). "How the sugar tax will work". South Africa Sunday Times. Archived from the original on 30 December 2018. Retrieved 29 December 2018.
  107. ↑ Prentice, Chris (20 October 2017). "Thailand enters 'War on Sugar' with tax on sweetened beverages". reuters.com. Archived from the original on 13 February 2020. Retrieved 13 February 2020.
  108. ↑ UAE imposes 'sin' tax on soda, tobacco, and energy drinks Archived 15 December 2017 at the Wayback Machine Business Insider 3 October 2017
  109. ↑ "The need for a tax in UAE: How sugar kills you". 20 August 2019. Archived from the original on 21 August 2019. Retrieved 21 August 2019.
  110. ↑ Triggle, Nick (6 April 2018). "Soft drink sugar tax starts, but will it work?". BBC News. Archived from the original on 7 August 2018. Retrieved 10 April 2018.
  111. ↑ Gander, Kashmira (17 March 2016). "Budget 2016: George Osborne announces sugar tax on soft drinks industry". The Independent. Archived from the original on 8 October 2017. Retrieved 15 September 2017.
  112. ↑ "New sugar tax confirmed in fight to combat rising obesity". Independent.co.uk. 8 March 2017. Archived from the original on 29 December 2017. Retrieved 20 December 2017.
  113. ↑ "Isle of Man Government - Soft Drinks Industry Levy (SDIL)". www.gov.im. Isle of Man Government. Archived from the original on 21 June 2019. Retrieved 16 March 2019.
  114. ↑ Triggle, Nick (16 March 2016). "Sugar tax: How it will work?". BBC News. Archived from the original on 19 May 2018. Retrieved 21 June 2018.
  115. ↑ "Sugar tax: How it will work?". BBC News. 16 March 2016. Archived from the original on 28 April 2016. Retrieved 18 April 2016.
  116. ↑ Leslie, Ian (7 April 2016). "The sugar conspiracy". The Guardian. Archived from the original on 21 March 2021. Retrieved 15 November 2016.
  117. ↑ Briggs, A. D. M.; Mytton, O. T.; Kehlbacher, A.; Tiffin, R.; Rayner, M.; Scarborough, P. (2013). "Overall and income specific effect on prevalence of overweight and obesity of 20% sugar sweetened drink tax in UK: Econometric and comparative risk assessment modelling study". BMJ. 347: f6189. doi:10.1136/bmj.f6189. PMC 3814405. PMID 24179043.
  118. ↑ "UK Sugar Tax may 'not be most effective tactic' for childhood obesity". News Medical. 30 April 2019. Archived from the original on 21 May 2019. Retrieved 20 May 2019.
  119. ↑ "Jamie Oliver: Sugar tax could fund school meals - BBC News". BBC News. 27 December 2022. Retrieved 27 December 2022.
  120. ↑ "Soft drinks levy does industry a favour". Food manufacture. 15 April 2019. Archived from the original on 21 June 2019. Retrieved 20 May 2019.
  121. ↑ Neville, Sarah (17 March 2016). "UK tax on sugary drinks is 'nannying' and 'impractical'". Financial Times. Archived from the original on 19 February 2022. Retrieved 22 March 2016.
  122. ↑ "University of Glasgow - University news - Focusing on sugar in the fight against global obesity could be misleading". www.gla.ac.uk. Archived from the original on 5 January 2017. Retrieved 10 August 2016.
  123. ↑ Kaminska, Izabella (18 March 2016). "Robert Lustig: godfather of the sugar tax". Financial Times. Archived from the original on 19 February 2022. Retrieved 25 March 2016.
  124. ↑ Sugar tax must apply to sweets as well as drinks, say campaigners Archived 12 May 2017 at the Wayback Machine The Guardian
  125. ↑ Purdy, Chase (17 May 2016). "SODA SCUFFLE: The fight over taxing your sugary soda just kicked into high gear". Quartz. Archived from the original on 28 November 2019. Retrieved 15 November 2016.
  126. ↑ Sorensen, Christian, Alec Mullee, and Harley Duncan (June 2017). "Soda Taxes: Old and New". The Tax Adviser. 48 (6): 410–414. Archived from the original on 7 November 2017. Retrieved 7 July 2017.{{cite journal}}: CS1 maint: multiple names: authors list (link)
  127. 1 2 3 4 Esterl, Mike (9 November 2016). "Soda Taxes Approved in Four Cities, Vote Looms in Chicago's Cook County". The Wall Street Journal. Archived from the original on 10 February 2017. Retrieved 11 March 2017.
  128. ↑ City of Albany. "Sugar-Sweetened Beverage Tax FAQs."
  129. ↑ "Berkeley 2014 elections tune in here for live coverage". Archived from the original on 7 November 2014. Retrieved 7 November 2014.
  130. ↑ Aubrey, Allison (5 November 2014). "How Did Berkeley Pass A Soda Tax? Bloomberg's Cash Didn't Hurt". NPR. Archived from the original on 9 May 2015. Retrieved 5 April 2018.
  131. ↑ "City of Berkeley Sugary Beverages and Soda Tax Question, Measure D (November 2014)". ballotpedia.org. Archived from the original on 9 December 2020. Retrieved 7 November 2014.
  132. ↑ "City of San Francisco Sugary Drink Tax, Proposition E (November 2014)". Ballotpedia. Archived from the original on 11 November 2020. Retrieved 7 November 2014.
  133. ↑ Boscia, Ted (17 August 2015). "Study: Berkeley soda tax falls flat". Cornell Chronicle. Cornell University. Archived from the original on 8 November 2020. Retrieved 25 August 2015.
  134. ↑ Falbe, J.; Rojas, N.; et al. (2015). "Higher Retail Prices of Sugar-Sweetened Beverages 3 Months After Implementation of an Excise Tax in Berkeley, California". Am J Public Health. 105 (11): 2194–2201. doi:10.2105/ajph.2015.302881. PMC 4605188. PMID 26444622.
  135. ↑ Anwar, Yasmin (23 August 2016). "Soda tax linked to drop in sugary beverage drinking in Berkeley". UC Berkeley. Archived from the original on 13 November 2020. Retrieved 25 August 2016.
  136. ↑ Falbe, Jennifer; Thompson, Hannah R.; Becker, Christina M.; Rojas, Nadia; McCulloch, Charles E.; Madsen, Kristine A. (23 August 2016). "Impact of the Berkeley Excise Tax on Sugar-Sweetened Beverage Consumption". American Journal of Public Health. 106 (10): 1865–1871. doi:10.2105/ajph.2016.303362. ISSN 0090-0036. PMC 5024386. PMID 27552267.
  137. 1 2 Silver, Lynn D.; Ng, Shu Wen; Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta; Miles, Donna R.; Poti, Jennifer M.; Popkin, Barry M. (18 April 2017). "Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study". PLOS Medicine. 14 (4): e1002283. doi:10.1371/journal.pmed.1002283. ISSN 1549-1676. PMC 5395172. PMID 28419108.
  138. ↑ Silver, Lynn D.; Ng, Shu Wen; Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta; Miles, Donna R.; Poti, Jennifer M.; Popkin, Barry M. (18 April 2017). "Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study". PLOS Medicine. 14 (4): e1002283. doi:10.1371/journal.pmed.1002283. PMC 5395172. PMID 28419108.
  139. ↑ "Sugary Drinks Tax Frequently Asked Questions". SF Treasurer. City and County of San Francisco. Archived from the original on 7 November 2017. Retrieved 30 October 2017.
  140. 1 2 Knight, Heather (25 October 2016). "Record spending by soda industry to defeat Prop V". San Francisco Chronicle. Archived from the original on 19 September 2020. Retrieved 9 November 2016.
  141. ↑ Heather Knight, Why Berkeley passed a soda tax and S.F. didn't Archived 11 November 2016 at the Wayback Machine, San Francisco Chronicle (7 November 2014).
  142. ↑ "Sugar Sweetened Beverage Tax". bouldercolorado.gov. Archived from the original on 5 July 2017. Retrieved 12 June 2017.
  143. ↑ "University of Colorado Boulder receives soda-tax exemption". The Denver Post. 23 May 2017. Archived from the original on 2 July 2019. Retrieved 24 October 2017.
  144. ↑ Hal Dardick, Cook County soda pop tax approved with Preckwinkle breaking tie vote Archived 11 November 2016 at the Wayback Machine, Chicago Tribune (10 November 2016).
  145. 1 2 3 4 V.v.B (13 October 2017). "Chicago's soda tax is repealed". The Economist. Archived from the original on 16 October 2017. Retrieved 16 October 2017.
  146. ↑ Channick, Becky Yerak, Robert. "Judge blocks Cook County soda pop tax". chicagotribune.com. Archived from the original on 1 July 2017. Retrieved 2 July 2017.{{cite news}}: CS1 maint: multiple names: authors list (link)
  147. ↑ Cook County: Soda tax no longer runs afoul of food stamp rules Archived 23 August 2017 at the Wayback Machine Chicago Tribune, 17 August 2017.
  148. ↑ Pathieu, Diane (10 October 2017). "Cook County officials vote 15-1 to repeal sugary drink tax". ABC7 Chicago. Archived from the original on 11 October 2017. Retrieved 11 October 2017.
  149. ↑ "Navajo Nation sales tax rate change, July 2018". Taxrates. Archived from the original on 16 January 2020. Retrieved 16 January 2020.
  150. ↑ "Kenney: Soda tax would fund $400M in projects". The Philadelphia Inquirer. 1 March 2016. Archived from the original on 21 March 2017. Retrieved 20 March 2017.
  151. ↑ "Bernie Sanders Op-Ed: A Soda Tax Would Hurt Philly's Poor". Philadelphia Magazine. 24 April 2016. Archived from the original on 11 November 2020. Retrieved 31 May 2016.
  152. ↑ Wright, David (21 April 2016). "Clinton 'very supportive' of Philadelphia soda tax". CNN. Archived from the original on 8 November 2020. Retrieved 25 August 2016.
  153. ↑ "Soft drinks, hard lobbying". The Philadelphia Inquirer. 6 March 2016. Archived from the original on 21 March 2017. Retrieved 20 March 2017.
  154. 1 2 Claire Sasko, American Beverage Association Files Soda-Tax Lawsuit Archived 3 September 2017 at the Wayback Machine, Philadelphia Magazine (14 September 2016).
  155. ↑ Fifteen health organizations file in Philadelphia's sugary drink tax Archived 19 July 2017 at the Wayback Machine, American Heart Association News (10 March 2017).
  156. ↑ Nadolny, Tricia L. (16 June 2016). "Soda tax passes; Philadelphia is first big city in nation to enact one". The Philadelphia Inquirer. Archived from the original on 1 April 2019. Retrieved 17 June 2016.
  157. ↑ "Seattle's soda tax has two goals". King5. 22 February 2017. Archived from the original on 23 February 2017. Retrieved 23 February 2017.
  158. ↑ Retailers Blame Soda Tax; Mayor Kenney Responds With Harsh Words Archived 27 January 2017 at the Wayback Machine, CBS News Philadelphia, 10 January 2017
  159. ↑ Julia Terruso (2017). "Soda companies, supermarkets report 30-50 pct. sales drop from soda tax Archived 26 February 2017 at the Wayback Machine" Philly.com, 21 Feb 2017.
  160. ↑ Philly: Soda tax revenue to fall short Archived 18 July 2017 at the Wayback Machine Philly.com, 13 June 2017
  161. ↑ "Soda Tax Revenues Lag from Higher Prices, Fewer Purchases, Tax Avoidance". 3 August 2017. Archived from the original on 11 August 2017. Retrieved 11 August 2017.
  162. 1 2 Langellier, Brent A.; Lê-Scherban, Félice; Purtle, Jonathan (August 2017). "Funding quality pre-kindergarten slots with Philadelphia's new 'sugary drink tax': simulating effects of using an excise tax to address a social determinant of health". Public Health Nutrition. 20 (13): 2450–2458. doi:10.1017/S1368980017001756. ISSN 1368-9800. PMC 10261412. PMID 28774355.
  163. ↑ Pepsi to lay off 80 to 100, blames soda tax Archived 25 March 2017 at the Wayback Machine, The Philadelphia Inquirer, 1 March 2017.
  164. ↑ Fabiola Cineas, Philly's Soda Tax Is Back in Court Today Archived 8 September 2017 at the Wayback Machine, Philadelphia Magazine (5 April 2017).
  165. ↑ Pennsylvania Commonwealth Court upholds Philly soda tax Archived 27 June 2017 at the Wayback Machine Billypenn.com, Retrieved 23 June 2107.
  166. ↑ Julia Terruso, Beverage tax upheld by Commonwealth Court Archived 10 July 2017 at the Wayback Machine, The Philadelphia Inquirer 14 June 2017
  167. ↑ Bacon, John. "Push for soda taxes across USA notches win in Philly". USA TODAY. Archived from the original on 9 February 2019. Retrieved 8 February 2019.
  168. ↑ "Williams, L., et al, Aplts v. City of Phila, et al (Soda Tax case) | Cases of Public Interest | News & Statistics | Unified Judicial System of Pennsylvania". www.pacourts.us. Archived from the original on 9 February 2019. Retrieved 8 February 2019.
  169. ↑ "Majority Opinion" (PDF). Archived (PDF) from the original on 9 May 2019. Retrieved 8 February 2019.
  170. ↑ Seattle City Council says yes to soda tax Archived 6 June 2017 at the Wayback Machine Retrieved 5 June 2017
  171. ↑ "Sweetened Beverage Tax: A quick guide for distributors"
  172. ↑ "It’s the milk, not the sugar: Fancy lattes get a break on Seattle’s new sweetened-beverage tax"
  173. ↑ "Soda Tax Bill Now Excludes Diet Drinks"
  174. ↑ 5 Jan 2018 Sticker shock over Seattle's new sugary drink tax Archived 24 January 2018 at the Wayback Machine Retrieved 23 January 2018
  175. ↑ "Mayor Durkan plans to veto bill redirecting Seattle's soda tax revenue"
  176. ↑ "Nearly all of Seattle's soda tax is being passed on to consumers, new report shows". 7 January 2019. Archived from the original on 8 November 2019. Retrieved 8 November 2019.
  177. ↑ "An Overview of the Impact of the Seattle, Washington, Sweetened Beverage Tax on Prices, Demand, Substitution, and Sugar Sold"
  178. ↑ "City of Seattle Sweetened Beverage Tax: Overall Evaluation Findings"
  179. ↑ "Washington Initiative 1634, Prohibit Local Taxes on Groceries Measure (2018) at Ballotpedia". Archived from the original on 2 October 2019. Retrieved 23 October 2019.
  180. ↑ Tobacco War. Archived from the original on 10 November 2016. Retrieved 10 November 2016.
  181. ↑ Deane, Sandy (15 June 2015). "Tax on sweet drinks". Archived from the original on 9 November 2016. Retrieved 8 November 2016.
  182. 1 2 3 4 Thow, Anne Marie; Quested, Christine; Juventin, Lisa; Kun, Russ; Khan, A. Nisha; Swinburn, Boyd (1 March 2011). "Taxing soft drinks in the Pacific: implementation lessons for improving health". Health Promot. Int. 26 (1): 55–64. doi:10.1093/heapro/daq057. hdl:10536/DRO/DU:30077328. PMID 20739326 – via heapro.oxfordjournals.org.
  183. ↑ Diep, Francie (13 October 2016). "A World Tour of Sugary Taxes". Archived from the original on 19 February 2022. Retrieved 8 November 2016.
  184. ↑ St Helena Government (21 March 2014). "Budget Speech 2014". Archived from the original on 21 June 2015. Retrieved 26 March 2014.
  185. ↑ "Health-related Taxes on Food and Beverages" (PDF). Archived from the original (PDF) on 31 October 2017. Retrieved 8 November 2016.
  186. ↑ O’Connor, Anahad (9 August 2015). "Coca-Cola Funds Scientists Who Shift Blame for Obesity Away From Bad Diets". The New York Times. Archived from the original on 9 November 2016. Retrieved 9 November 2016.
  187. ↑ "Does the soda industry manipulate research on sugary drinks' health effects?". Los Angeles Times. 31 October 2016. Archived from the original on 23 February 2020. Retrieved 20 February 2020.
  188. ↑ Reuters, Tax Soda, Pizza To Cut Obesity Researchers say Archived 9 November 2020 at the Wayback Machine, 8 March 2010
  189. ↑ "Unhealthy Foods Become Less Popular With Increasing Costs". American Medical Association. 8 March 2010. Archived from the original on 29 March 2010. Retrieved 18 January 2014.
  190. ↑ Health Affairs, Soda Taxes, Soft Drink Consumption, And Children's Body Mass Index Archived 6 April 2010 at the Wayback Machine 1 April 2010
  191. ↑ Associated Press Study: Small Soda Taxes Don't Dent Obesity 1 April 2010, Archived 4 April 2010 at the Wayback Machine
  192. ↑ Park, Alice (13 December 2010) "Study: Soda Taxes May Not Be Enough to Curb Obesity" Archived 15 February 2011 at the Wayback Machine TIME.
  193. ↑ Fletcher, Jason M. (December 2010). "The effects of soft drink taxes on child and adolescent consumption and weight outcomes". Journal of Public Economics. 94 (11–12): 967–974. doi:10.1016/j.jpubeco.2010.09.005.
  194. ↑ "Taxes on Sugar-Sweetened Beverages: Policy Statement". APHA. 30 October 2012. Archived from the original on 21 March 2017. Retrieved 20 March 2017.
  195. ↑ Andreyeva, T.; Chaloupka, F. J.; Brownell, K. D. (2011). "Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue". Preventive Medicine. 52 (6): 413–416. doi:10.1016/j.ypmed.2011.03.013. PMID 21443899.
  196. ↑ Revenue Calculator for Sugar-Sweetened Beverage Taxes Archived 7 May 2013 at the Wayback Machine
  197. ↑ Allison Aubrey, "Could a Soda Tax Prevent 2,600 Deaths Per Year?" NPR.org, 12 January 2012
  198. ↑ "Health benefits, particularly in high risk populations, projected from an excise tax on sugar-sweetened beverages intake in California". Archived from the original on 5 November 2013. Retrieved 30 July 2013.
  199. ↑ Zhen, Chen (July 2013). "Predicting the Effects of Sugar-Sweetened Beverage Taxes on Food and Beverage Demand in a Large Demand System". American Journal of Agricultural Economics. 95 (1): 1–25. doi:10.1093/ajae/aat049. PMC 4022288. PMID 24839299.
  200. ↑ Lisa M. Powell, Roy Wada, Joseph J. Persky, Frank J. Chaloupka, "Employment Impact of Sugar-Sweetened Beverage Taxes", American Journal of Public Health 104, no. 4 (1 April 2014): pp. 672-677.
  201. ↑ Veerman, JL; Sacks, G; Antonopoulos, N; Martin, J (2016). "The Impact of a Tax on Sugar-Sweetened Beverages on Health and Health Care Costs: A Modelling Study". PLOS ONE. 11 (4): e0151460. Bibcode:2016PLoSO..1151460V. doi:10.1371/journal.pone.0151460. PMC 4830445. PMID 27073855.
  202. ↑ Cawley, John; Frisvold, David; Hill, Anna; Jones, David (2020). "The Impact of the Philadelphia Beverage Tax on Prices and Product Availability". Journal of Policy Analysis and Management. 39 (3): 605–628. doi:10.1002/pam.22201. S2CID 214526627.
  203. ↑ John Cawley, David Frisvold, Anna Hill, David Jones, Oakland's sugar-sweetened beverage tax: Impacts on prices, purchases and consumption by adults and children Archived 19 February 2022 at the Wayback Machine, Economics & Human Biology, Volume 37, 2020, 100865, ISSN 1570-677X, https://doi.org/10.1016/j.ehb.2020.100865 Archived 19 February 2022 at the Wayback Machine
  204. ↑ John Cawley, David Frisvold, Anna Hill, David Jones, The impact of the Philadelphia beverage tax on purchases and consumption by adults and children Archived 19 February 2022 at the Wayback Machine, Journal of Health Economics, Volume 67, 2019, 102225, ISSN 0167-6296, https://doi.org/10.1016/j.jhealeco.2019.102225 Archived 19 February 2022 at the Wayback Machine.
  205. ↑ The Impact of Sugar-Sweetened Beverage Taxes on Purchases: Evidence from Four City-Level Taxes in the U.S. Archived 4 June 2020 at the Wayback Machine John Cawley, David Frisvold, and David Jones, NBER Working Paper No. 26393, October 2019, JEL No. H23, H71, I12, I18
  206. ↑ "Wilson Proposes Soft Drink Tax," Archived 4 September 2014 at the Wayback Machine Hawaiian Gazette. 1 September 1914. Page 1. Retrieved 1 September 2014.
  207. ↑ Hartocollis, Anemona (2 July 2010). "Soda Tax in N.Y. a Victim of Industry Campaign". The New York Times. Archived from the original on 2 May 2017. Retrieved 25 February 2017.
  208. ↑ "Miscellaneous Taxes". Archived from the original on 5 September 2015. Retrieved 21 July 2015.
  209. ↑ Tom Hamburger and Kim Geiger, "Beverage Industry Douses Tax on Soft Drinks." Archived 21 December 2018 at the Wayback Machine Los Angeles Times, 7 February 2010.
  210. ↑ Hartocollis, Anemona (2 July 2010). "Failure of State Soda Tax Plan Reflects Power of an Antitax Message". The New York Times. Archived from the original on 2 May 2017. Retrieved 25 February 2017.
  211. ↑ "Richmond Municipal Code CHAPTER 7.08 SUGAR-SWEETENED BEVERAGES" (PDF).
  212. ↑ Rogers, Robert (6 November 2012), "Voters resoundingly reject Richmond 'soda' tax", MercuryNews.com, archived from the original on 21 March 2017, retrieved 20 March 2017
  213. ↑ Rogers, Robert (7 November 2012). "Soda tax trounced in Richmond but may rise again on larger stages". San Jose Mercury News. Archived from the original on 8 May 2017. Retrieved 20 March 2017.
  214. 1 2 Jeremy B. White, California soda tax bill pulled without a vote Archived 12 July 2017 at the Wayback Machine, Sacramento Bee (12 April 2016).
  215. ↑ "New California Soda-Tax Bill Under Consideration". The Huffington Post. 26 April 2013. Archived from the original on 8 January 2017. Retrieved 20 February 2020.
  216. ↑ "Bill Monning's Proposed Soda Tax Dies in Committee". Monterey County Weekly. 23 May 2013. Archived from the original on 19 February 2022. Retrieved 28 July 2013.
  217. 1 2 Patrick McGreevy, More expensive soda? Lawmakers want to tax sugary drinks Archived 6 October 2019 at the Wayback Machine, Los Angeles Times (8 March 2016).
  218. ↑ Brendsel, Dave (26 June 2013). "Telluride proposes soda tax". Colorado Department of Public Health and Environment. Archived from the original on 5 November 2013. Retrieved 9 August 2013.
  219. ↑ Meyer, Jeremy (6 November 2013). "Quirky ballot issues: Durango stuffs bag fee, Telluride slams soda tax". The Denver Post. Archived from the original on 7 November 2013. Retrieved 7 November 2013.
  220. ↑ Bittman, Mark (29 July 2014). "Introducing the National Soda Tax". The New York Times. Archived from the original on 10 September 2014. Retrieved 10 September 2014.
  221. ↑ Bump, Philip (7 October 2014). "How a soda tax fight in San Francisco explains California politics". The Washington Post. Archived from the original on 30 October 2014. Retrieved 24 October 2014.
  222. ↑ "City of Berkeley Sugary Beverages and Soda Tax Question, Measure D (November 2014)". Ballotpedia. Archived from the original on 28 January 2016. Retrieved 7 May 2016.
  223. ↑ "City of San Francisco Sugary Drink Tax, Proposition E (November 2014)". Ballotpedia. Archived from the original on 28 January 2016. Retrieved 7 May 2016.
  224. ↑ Mayor wants soda tax to support early childhood education Archived 12 November 2016 at the Wayback Machine Albuquerque Journal
  225. ↑ T.S. Last, Journal staff writer (3 May 2017). "Updated: Soda tax goes flat in Santa Fe". www.abqjournal.com. Archived from the original on 3 May 2017. Retrieved 24 May 2017.
  226. ↑ "Poll: Americans split on soda taxes". 6 May 2016. Archived from the original on 9 November 2016. Retrieved 8 November 2016.
  227. ↑ "Most Americans Oppose Soda, Candy Taxes". U.S. News & World Report. Archived from the original on 13 July 2013. Retrieved 25 July 2013.
  228. ↑ "Poll shows support for soda tax to fight obesity". SFGate. 4 April 2012. Archived from the original on 5 November 2013. Retrieved 25 July 2013.
  229. ↑ Drake, Bruce. "Tax Sugary Drinks? New Yorkers Say 'No' but Leave Some Wiggle Room" Politics Daily. 14 April 2010.
  230. ↑ Hensley, Scott (21 April 2010). "In Obesity Fight, A Third Of Americans Support Soda Tax". NPR. Archived from the original on 28 July 2018. Retrieved 5 April 2018.
  231. ↑ "Lobbying Spending Database-American Beverage Assn, 2009". OpenSecrets. Archived from the original on 19 February 2022. Retrieved 9 March 2010.
  232. ↑ Tax Soft Drinks To Fight Obesity, US experts say Archived 25 April 2016 at the Wayback Machine Reuters, 16 September 2009.
  233. ↑ "Education, Not Taxes" Archived 30 March 2012 at the Wayback Machine Americans Against Food Taxes, 2012
This article is issued from Wikipedia. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.