Mailman School of Public Health, Columbia University, New York City, NY, USA.
Health Aff (Millwood). 2012 Jan;31(1):199-207. doi: 10.1377/hlthaff.2011.0410.
Sugar-sweetened beverages are a major contributor to the US obesity and diabetes epidemics. Using the Coronary Heart Disease Policy Model, we examined the potential impact on health and health spending of a nationwide penny-per-ounce excise tax on these beverages. We found that the tax would reduce consumption of these beverages by 15 percent among adults ages 25-64. Over the period 2010-20, the tax was estimated to prevent 2.4 million diabetes person-years, 95,000 coronary heart events, 8,000 strokes, and 26,000 premature deaths, while avoiding more than $17 billion in medical costs. In addition to generating approximately $13 billion in annual tax revenue, a modest tax on sugar-sweetened beverages could reduce the adverse health and cost burdens of obesity, diabetes, and cardiovascular diseases.
含糖饮料是美国肥胖和糖尿病流行的主要原因。我们使用冠心病政策模型，研究了对这些饮料征收全国每盎司 1 美分的消费税对健康和医疗支出的潜在影响。我们发现，该税将使 25-64 岁成年人对这些饮料的消费减少 15%。在 2010-20 年期间，该税预计将预防 240 万糖尿病患者年，9.5 万例冠心病事件，8000 例中风和 2.6 万例过早死亡，同时避免超过 170 亿美元的医疗费用。除了每年产生约 130 亿美元的税收收入外，对含糖饮料征收适度的税可以减轻肥胖、糖尿病和心血管疾病对健康和成本的不利影响。
