Department of Public Health, University of Otago, PO Box 7343, Wellington, New Zealand.
Pacific Community, Nouméa, New Caledonia.
BMC Public Health. 2021 Jan 18;21(1):149. doi: 10.1186/s12889-020-10139-z.
The aim of this study was to examine changes in beverage expenditure patterns before and after a T$0.50/L sweetened-beverage (SB) excise was introduced in Tonga in 2013, by household income, household age composition and island of residence.
Two cross-sectional surveys involved households being randomly sampled (the Household Income and Expenditure Surveys in 2009 (n = 1982) and 2015/16 (n = 1800)). Changes in soft drink (taxed), bottled water, and milk (both untaxed) expenditure were examined namely: (i) prevalence of households purchasing the beverage; (ii) average expenditure per person (inflation-adjusted); (iii) expenditure as a proportion of household food budget; and (iv) expenditure per person as a proportion of equivalised income.
The pattern found was of decreases in all soft drink expenditure outcomes and these appeared to be greater in low-income than high-income households for purchasing prevalence (- 30% and - 25% respectively, t-test p = 0.98), per-capita expenditure (- 37% and - 34%, p = 0.20) and food budget share (- 27% and - 7%, p = 0.65), but not income share (- 6% and - 32%, p = 0.71). The large expenditure increases in bottled water appeared to be greater in low-income than high-income households for purchasing prevalence (355 and 172%, p = 0.32) and food budget share (665 and 468%, p = 0.09), but greater in high-income households for per-capita expenditure (121 and 373%, p < 0.01) and income share (83 and 397%, p = 0.50).
The sweetened-beverage tax was associated with reduced soft drink purchasing and increased bottled water expenditure. Low-income households appeared to have slightly greater declines in soft drink expenditure.
本研究旨在考察 2013 年汤加每升含糖饮料（SB）征收 0.50 新台币消费税前后，按家庭收入、家庭年龄构成和居住岛屿，考察饮料支出模式的变化。
两项横断面调查涉及随机抽样家庭（2009 年（n=1982）和 2015/16 年（n=1800）的家庭收入和支出调查）。考察了软饮料（征税）、瓶装水和牛奶（均未征税）支出的变化，即：（i）购买饮料的家庭比例；（ii）人均支出（经通胀调整）；（iii）支出占家庭食品预算的比例；以及（iv）人均支出占等效收入的比例。
发现所有软饮料支出结果均呈下降趋势，低收入家庭的降幅似乎大于高收入家庭，购买率分别为（-30%和-25%，t 检验 p=0.98）、人均支出（-37%和-34%，p=0.20）和食品预算份额（-27%和-7%，p=0.65），但收入份额除外（-6%和-32%，p=0.71）。瓶装水的大幅支出增加，低收入家庭的购买率（355%和 172%，p=0.32）和食品预算份额（665%和 468%，p=0.09）均高于高收入家庭，而人均支出（121%和 373%，p<0.01）和收入份额（83%和 397%，p=0.50）则高于高收入家庭。
含糖饮料税与软饮料购买量减少和瓶装水支出增加有关。低收入家庭的软饮料支出下降幅度略大。
