泰国实施含糖饮料消费税前后，含糖饮料（SSB）的征税和未征税消费在人群层面上的变化：一项前瞻性队列研究。
Changes in Population-Level Consumption of Taxed and Non-Taxed Sugar-Sweetened Beverages (SSB) after Implementation of SSB Excise Tax in Thailand: A Prospective Cohort Study.
机构信息
Institute for Population and Social Research, Mahidol University, Nakhon Pathom 73170, Thailand.
Bureau of Dental Health, Department of Health, Ministry of Public Health, Nonthaburi 11000, Thailand.
出版信息
Nutrients. 2020 Oct 27;12(11):3294. doi: 10.3390/nu12113294.
BACKGROUND
Thailand has implemented a sugar-sweetened beverage (SSB) excise tax since September 2017, but questions remain about changes in individual-level SSB consumption after tax implementation. This study aimed to analyze the change in taxed and non-taxed SSB consumption in the Thai population.
METHOD
This cohort study was carried out in 2018 and 2019. A total of 5594 persons who participated in both years were included in the analysis. Descriptive and -test analyses were carried out in order to identify the significance of the difference between taxed and non-taxed SSB consumption in 2018 and 2019.
RESULTS
A lower mean ratio of average taxed SSBs consumed to average non-taxed SSBs consumed was found to be statistically significant ( = 0.001). That is, the decline in taxed SSB consumption is significantly greater than that of the non-taxed consumption. The greater reduction in taxed SSB consumption than the non-taxed SSB consumption was found to be significant among males, older persons, the lower-income population, and the unemployed.
CONCLUSIONS
Overall, the current SSB tax has the capacity to successfully discourage consumption of SSBs with high sugar level. The decline in SSB consumption is, however, not found across all socioeconomic groups. Thresholds for SSB-tiered tax structure may have to be reviewed.
背景
泰国自 2017 年 9 月起实施含糖饮料（SSB）消费税，但在税收实施后个人 SSB 消费变化仍存在疑问。本研究旨在分析泰国人群中征税和未征税 SSB 消费的变化。
方法
本队列研究于 2018 年和 2019 年进行。共纳入 5594 名连续两年参与的人群进行分析。采用描述性和 t 检验分析，以确定 2018 年和 2019 年征税和未征税 SSB 消费的差异是否具有统计学意义。
结果
发现平均征税 SSB 消费与平均未征税 SSB 消费的比值较低，具有统计学意义（ = 0.001）。也就是说，征税 SSB 消费的下降明显大于未征税 SSB 消费的下降。在男性、老年人、低收入人群和失业人群中，征税 SSB 消费的降幅明显大于未征税 SSB 消费的降幅。
结论
总体而言，目前的 SSB 税有能力成功抑制高糖 SSB 的消费。然而，SSB 消费的下降并非在所有社会经济群体中都存在。可能需要重新审查 SSB 分级税收结构的阈值。
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