University of Minnesota School of Public Health, Division of Health Policy and Management, 420 Delaware Street SE, MMC 729, Minneapolis, MN 55455, USA.
Health Policy. 2012 Sep;107(1):83-90. doi: 10.1016/j.healthpol.2012.05.011. Epub 2012 Jun 21.
Sugar-sweetened beverage (SSB) taxation is becoming of increasing interest as a policy aimed at addressing the rising prevalence of obesity in many countries. Preliminary evidence indicates its potential to not only reduce obesity prevalence, but also generate public revenue. However, differences in country-specific contexts create uncertainties in its possible outcomes. This paper urges careful consideration of country-specific characteristics by suggesting three points in particular that may influence the effectiveness of a volume-based soft drink excise tax: population obesity prevalence, soft drink consumption levels, and existing baseline tax rates. Data from 19 countries are compared with regard to each point. The authors suggest that SSB or soft drink taxation policy may be more effective in reducing obesity prevalence where existing obesity prevalence and soft drink consumption levels are high. Conversely, in countries where the baseline tax rate is already considered high, SSB taxation may not have a noticeable impact on consumption patterns or obesity prevalence, and may incur negative feedback from the beverage industry or the general public. Thorough evaluation of these points is recommended prior to adopting SSB or soft drink taxation as an obesity reduction measure in any given country.
含糖饮料（SSB）征税作为应对许多国家肥胖率上升的政策措施，正受到越来越多的关注。初步证据表明，它不仅有潜力降低肥胖率，还能产生公共收入。然而，由于各国国情不同，其结果存在不确定性。本文通过提出三个可能影响基于量计征软饮料消费税有效性的具体要点，敦促对各国国情进行仔细考虑：人口肥胖率、软饮料消费水平和现有基准税率。本文比较了 19 个国家在这三个要点上的数据。作者认为，在现有肥胖率和软饮料消费水平较高的国家，SSB 或软饮料征税政策可能更有效地降低肥胖率。相反，在基准税率已经较高的国家，SSB 征税可能不会对消费模式或肥胖率产生显著影响，并且可能会受到饮料行业或公众的负面反馈。建议在任何特定国家将 SSB 或软饮料征税作为减少肥胖的措施之前，对这些要点进行彻底评估。
