4.4 Review

Sugar-sweetened beverage tax implementation processes: results of a scoping review

期刊

HEALTH RESEARCH POLICY AND SYSTEMS
卷 20, 期 1, 页码 -

出版社

BMC
DOI: 10.1186/s12961-022-00832-3

关键词

SSB taxation; Public policy; Implementation; Implementation process

资金

  1. Joint Programming Initiative A Healthy Diet for a Healthy Life (JPI HDHL), a research and innovation initiative of EU Member States and associated countries
  2. France: Institut National de la Recherche Agronomique (INRA)
  3. Germany: Federal Ministry of Education and Research (BMBF)
  4. Ireland: Health Research Board
  5. Italy: Ministry of Education, University and Research (MIUR)
  6. Netherlands: the Netherlands Organization for Health Research and Development (ZonMw)
  7. Norway: the Research Council of Norway
  8. Poland: the National Centre for Research and Development (NCBR)
  9. Projekt DEAL

向作者/读者索取更多资源

Taxing sugar-sweetened beverages is seen as beneficial for governments, but the implementation processes are not well studied. This research identified a gap in understanding the implementation of SSB taxation and suggested the need for further research in this area. Limited data indicated that political and public support may influence the implementation process, but more research is needed to determine the effectiveness of this policy.
Taxing sugar-sweetened beverages (SSB) is seen as a win-win situation for governments. It is argued that SSB taxes are relatively easy to implement from a practical perspective compared to for example other nutrition policies. However, the implementation of SSB taxation laws does not happen by itself. Therefore, this work examines implementation processes for SSB taxation in terms of (1) pre-implementation context, (2) taxation instruments used and (3) interactions in the implementation process. Ten databases and grey literature were systematically searched for studies reporting on SSB taxation implementation processes up to February 2020. All studies (N = 1248) were screened independently by two reviewers according to predefined criteria. The selection of variables to be extracted was based on the policy cycle heuristic and informed by intervention implementation research. Information on the process of implementing SSB taxation is limited. Only six cases based on three publications were identified, indicating a gap in this research area. SSB taxation implementation was accomplished by hiring a subcontractor for the implementation or using pre-existing tax collection structures. Political and public support within the implementation process seems to be supportive for the city of Berkeley and for Portugal but was not reported for the Pacific Islands. However, the existing data are very limited, and further research on SSB taxation implementation processes is needed to determine whether the aim of the policy and the envisaged outcome are linked in practice. Registration The protocol was registered with the Open Science Framework (OSF) (osf.io/7w84q/)

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