Faculty of Public Health & Policy, London School of Hygiene & Tropical Medicine, United Kingdom.
Faculty of Public Health & Policy, London School of Hygiene & Tropical Medicine, United Kingdom.
Econ Hum Biol. 2020 May;37:100866. doi: 10.1016/j.ehb.2020.100866. Epub 2020 Feb 20.
In March 2016, the UK government announced the Soft Drinks Industry Levy (SDIL) which came into effect in April 2018. In common with the reaction to sugar-sweetened beverage (SSB) taxes in other countries, the SDIL announcement was met with strong industry opposition, with claims that it would harm their profits. The SDIL was designed to incentivise reformulation of SSBs by providing a 2-year delay between the announcement and the enforcement of the levy, and adopting a two-tiered rate based on the sugar content of the drinks. Using interrupted time series analysis, this paper examines how the domestic turnover of UK soft drinks manufacturers changed after the announcement and the implementation of the SDIL. Our results show some evidence of a short-term negative impact of the SDIL announcement on the domestic turnover of the UK soft drinks manufacturers. This effect, however, did not continue post-implementation. These findings suggest that manufacturers were, to a large extent, able to mitigate the effects of levy before it came into effect.
2016 年 3 月，英国政府宣布实施软饮料行业征税（SDIL），该政策于 2018 年 4 月生效。与其他国家对含糖饮料（SSB）征税的反应一样，SDIL 的宣布遭到了强烈的行业反对，声称这将损害他们的利润。SDIL 的设计目的是通过在宣布和征收该税之间延迟 2 年，并根据饮料的含糖量采用两级税率，来激励 SSB 的配方改革。本文使用中断时间序列分析，研究了 SDIL 宣布和实施后英国软饮料制造商国内营业额的变化情况。我们的研究结果表明，SDIL 宣布对英国软饮料制造商国内营业额有短期负面影响的证据。然而，这种影响在实施后并没有继续。这些发现表明，在该政策生效之前，制造商在很大程度上能够减轻征税的影响。
