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墨西哥含糖饮料消费税的成本效益分析。

Cost-Effectiveness Of The Sugar-Sweetened Beverage Excise Tax In Mexico.

机构信息

Ana Basto-Abreu is an assistant professor at the Center for Population Health Research, National Institute of Public Health, in Cuernavaca, Mexico.

Tonatiuh Barrientos-Gutiérrez ( tbarrientos@insp. mx ) is the director of the Center for Population Health Research, National Institute of Public Health.

出版信息

Health Aff (Millwood). 2019 Nov;38(11):1824-1831. doi: 10.1377/hlthaff.2018.05469.

Abstract

An excise tax of 1 peso per liter on sugar-sweetened beverages was implemented in Mexico in 2014. We estimated the cost-effectiveness of this tax and an alternative tax scenario of 2 pesos per liter. We developed a cohort simulation model calibrated for Mexico to project the impact of the tax over ten years. The current tax is projected to prevent 239,900 cases of obesity, 39 percent of which would be among children. It could also prevent 61,340 cases of diabetes, lead to gains of 55,300 quality-adjusted life-years, and avert 5,840 disability-adjusted life-years. The tax is estimated to save $3.98 per dollar spent on its implementation. Doubling the tax to 2 pesos per liter would nearly double the cost savings and health impact. Countries with comparable conditions could benefit from implementing a similar tax.

摘要

墨西哥于 2014 年对含糖饮料征收每升 1 比索的消费税。我们评估了这项税收的成本效益,以及每升 2 比索的替代税收方案。我们开发了一个针对墨西哥的队列模拟模型,以预测该税收在十年内的影响。目前的税收预计将预防 239900 例肥胖病例,其中 39%将发生在儿童中。它还可以预防 61340 例糖尿病,带来 55300 个质量调整生命年的收益,并避免 5840 个残疾调整生命年。该税收预计将节省实施成本的 3.98 美元/美元。将税收提高到每升 2 比索将使成本节约和健康影响几乎翻倍。具有类似条件的国家可以从实施类似税收中受益。

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