Greathouse K Leigh, Chriqui Jamie, Moser Richard P, Agurs-Collins Tanya, Perna Frank M
1Health Behaviors Research Branch,Behavioral Research Program,Division of Cancer Control and Population Sciences,National Cancer Institute,6130 Executive Blvd,Bethesda,MD 20892-7326,USA.
3Institute for Health Research and Policy,University of Illinois at Chicago,Chicago,IL,USA.
Public Health Nutr. 2014 Oct;17(10):2201-6. doi: 10.1017/S1368980013003029. Epub 2013 Nov 14.
The current research examined the association between state disfavoured tax on soda (i.e. the difference between soda sales tax and the tax on food products generally) and a summary score representing the strength of state laws governing competitive beverages (beverages that compete with the beverages in the federally funded school lunch programme) in US schools.
The Classification of Laws Associated with School Students (CLASS) summary score reflected the strength of a state's laws restricting competitive beverages sold in school stores, vending machines, school fundraisers and à la carte cafeteria items. Bridging the Gap (BTG) is a nationally recognized research initiative that provided state-level soda tax data. The main study outcome was the states' competitive beverage summary scores for elementary, middle and high school grade levels, as predicted by the states' disfavoured soda tax. Univariate and multivariate analyses were conducted, adjusting for year and state.
Data from BTG and CLASS were used.
BTG and CLASS data from all fifty states and the District of Columbia from 2003 to 2010 were used.
A higher disfavoured soda sales tax was generally associated with an increased likelihood of having strong school beverage laws across grade levels, and especially when disfavoured soda sales tax was >5 %.
These data suggest a concordance between states' soda taxes and laws governing beverages sold in schools. States with high disfavoured sales tax on soda had stronger competitive beverage laws, indicating that the state sales tax environment may be associated with laws governing beverage policy in schools.
当前研究考察了美国各州汽水歧视性税收（即汽水销售税与一般食品税之间的差异）与一个代表各州管理竞争性饮料（与联邦资助的学校午餐计划中的饮料相竞争的饮料）相关法律力度的综合得分之间的关联。
与在校学生相关法律分类（CLASS）综合得分反映了一个州限制在学校商店、自动售货机、学校募捐活动及自助餐厅点餐项目中销售的竞争性饮料的法律力度。缩小差距（BTG）是一项全国公认的研究项目，提供了州一级的汽水税数据。主要研究结果是根据各州的汽水歧视性税收预测出的小学、初中和高中各年级的竞争性饮料综合得分。进行了单变量和多变量分析，并对年份和州进行了调整。
使用了来自BTG和CLASS的数据。
使用了2003年至2010年所有50个州和哥伦比亚特区的BTG和CLASS数据。
较高的汽水歧视性销售税通常与各年级拥有严格学校饮料法律的可能性增加相关，尤其是当汽水歧视性销售税>5%时。
这些数据表明各州的汽水税与管理学校销售饮料的法律之间存在一致性。对汽水征收高歧视性销售税的州拥有更强的竞争性饮料法律，这表明州销售税环境可能与管理学校饮料政策的法律相关。
