Sugar-sweetened beverage taxes: State of play and best tax design practices

摘要: Introduction Consumption of sugar-sweetened beverages (SSBs) is associated globally with an increasing burden of obesity and non-communicable diseases. A tax on SSBs may reduce consumption of these products and generate revenue to support community health initiatives. Public debate during tax campaigns may raise awareness of the harms of SSBs. Approach We monitor global media coverage of SSBs and interview key informants to track tax adoption activities in the US and globally. We reviewed adopted and proposed tax bills and convened an expert panel that reviewed best practices in SSB tax design. Results At the time of abstract submission, one US city (Berkeley) and 12 countries (such as Barbados, Chile, Finland, France, Hungary, Mexico, and multiple Pacific Island nations) had adopted SSB taxes. Taxes vary in products taxed and tax rate. In 2016, tax adoption campaigns are unfolding in at least two US states, eight US cities, and six nations. Expert tax design recommendations include using an excise tax, imposing the tax on distributors, setting a tax rate sufficient to increase price by at least 20%, considering a tax based on beverage sugar content as opposed to volume, and dedicating tax revenues to reducing SSB consumption and preventing diseases associated with SSBs. Discussion Increasing numbers of jurisdictions around the world are imposing taxes on SSBs to promote community health. Best practices for tax design continue to evolve. It is likely that SSB taxes will be adopted in multiple jurisdictions in the US and abroad in 2016 and 2017.