Cornell University and NBER, Department of Policy Analysis and Management and Department of Economics, 2312 Martha Van Rensselaer Hall, Ithaca, New York, 14850, United States.
University of Iowa and NBER, Department of Economics, 21 E. Market St., Iowa City, Iowa, 52240, United States.
J Health Econ. 2019 Sep;67:102225. doi: 10.1016/j.jhealeco.2019.102225. Epub 2019 Aug 13.
Numerous U.S. cities have recently enacted taxes on sweetened beverages. To examine the effects of the beverage tax of 1.5 cents per ounce in Philadelphia, we surveyed adults and children in Philadelphia and nearby comparison communities both before the tax and nearly one year after implementation. We find that the tax reduced purchases in Philadelphia stores and that Philadelphia residents increased purchases of taxed beverages outside of the city. The tax reduced the frequency of adults' soda consumption by 31 percent, but had no detectable impacts on adults' consumption of other beverages. The tax had no detectable impact on children's consumption of soda or all taxed beverages, although children who were frequent consumers prior to the tax reduced their consumption after the tax.
许多美国城市最近对含糖饮料征收了税。为了研究费城每盎司 1.5 美分的饮料税的影响，我们在征税前和实施近一年后，对费城和附近比较社区的成年人和儿童进行了调查。我们发现，该税减少了费城商店的销售额，而且费城居民增加了在城外购买应税饮料的数量。该税使成年人苏打水的消费频率降低了 31%，但对成年人饮用其他饮料没有明显影响。该税对儿童饮用苏打水或所有应税饮料都没有明显影响，尽管在征税前经常饮用苏打水的儿童在征税后减少了消费。
