Journal
JOURNAL OF PUBLIC HEALTH POLICY
Volume 41, Issue 2, Pages 125-138Publisher
PALGRAVE MACMILLAN LTD
DOI: 10.1057/s41271-019-00217-x
Keywords
Sugar-sweetened beverages; Sweetened beverage taxes; Sugar content; Tax policy; Fiscal policy
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This study draws on data on sales volume, brand-level market shares, and sugar content to calculate the distribution of sugar-sweetened beverage (SSB) sales volume by sugar content, propose sugar content thresholds for a tiered tax structure, and estimate tax revenue. The most common SSBs sold had 26 g of sugar/8-oz serving; 70.8% had >= 25 g of sugar/8-oz serving, 16.9% were in the 10-15 g range, and 8.7% were in the 16-20 g range. A tiered tax with cut points at < 20 g and < 5 g of sugar/8-oz serving is proposed. A tax of 1 & xa2;/oz for SSBs in the second tier and 2 & xa2;/oz in third tier is projected to raise $18.2 billion in tax revenue similar to the 1.5 & xa2;/oz flat tax projection ($18.0 billion) but would yield 9% lower SSB volume. Understanding the distribution of SSB sales volume by sugar content informs policymakers on tiered tax structures, which may discourage consumption of SSBs with high levels of sugar and incentivize reformulation.
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