Health advocates have increasingly argued for taxes on calorically sweetened beverages. However, there is little empirical research that evaluates the public health and fiscal impacts of such taxes while simultaneously accounting for consumers’ and suppliers’ likely changes in economic behavior in response to a targeted tax. The aim of this study is to use econometric models to examine the effectiveness of select targeted beverage taxes on calorically sweetened beverages in reducing energy intake and determine the best tax strategy for achieving the intended public health and fiscal goals in each of the 50 largest cities/markets across the U.S. A final product of this work will be an electronic toolkit that municipalities can use to calculate the reduction in energy intake and increase in tax revenue based on user-specified tax type and rate and a specific catchment area.
Studying the Effect of Beverage Taxes on Children’s Energy Intake and Tax Revenue
By Ounce or by Calorie: The Differential Effects of Alternative Sugar-Sweetened Beverage Tax Strategies
This paper examines the differential effects that taxing sugar-sweetened beverages (SSBs) by calories and by ounce have on beverage demand. Based on sales data from supermarkets across four New York state regions, researchers predict that a calorie-based SSB tax is more effective than an ounce-based tax because it achieves more … More
U.S. states have introduced bills requiring sugar-sweetened beverages (SSBs) to display health warning labels. This study examined how warning labels influence parents and which labels are most effective. Over 2,000 demographically and educationally diverse parents of children ages 6 to 11 participated in an online survey. Parents were randomized to … More
Assessing Beverage Intake in Children and Adolescents: State of the Science, Recommendations, and Resources for Evaluation
This report serves as a guide to assist researchers in the selection of beverage intake assessment methods. The report begins with a description of several key issues to consider when assessing beverage intake in children and adolescents, and then moves into a review of five methods for assessing beverage consumption. The … More