Health Policy Center, Institute for Health Research and Policy, University of Illinois at Chicago, Chicago, IL 60608, USA.
J Public Health Policy. 2013 Aug;34(3):403-23. doi: 10.1057/jphp.2013.17. Epub 2013 May 23.
Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.
肥胖是一个全球性问题。含糖饮料（SSB）是个人饮食中添加糖的主要来源，也是导致肥胖的主要原因之一。各国政府曾考虑对 SSB 征税，以预防肥胖并增加收入，但不存在“一刀切”的税收方法。我们介绍了对饮料征税感兴趣的政府需要考虑的三个关键因素：（i）适用哪种类型的税，以及如何征税以及在哪里向消费者收取和呈现税款；（ii）对哪些类型的饮料征税；以及（iii）需要征收多少税款才能影响消费和/或预防肥胖相关的收入。我们提供了美国和国际上现有的饮料税示例。这些信息将对各级政府的政策制定者有用，因为他们在继续考虑饮料征税政策。
