Institute of Health Economics and Health Care Management, Helmholtz Zentrum München, 85764, Neuherberg, Germany.
Munich School of Management, Munich Center of Health Sciences, Ludwig-Maximilians-Universität München, Munich, Germany.
Eur J Health Econ. 2021 Aug;22(6):905-915. doi: 10.1007/s10198-021-01297-x. Epub 2021 Apr 1.
Sugar-sweetened beverages (SSBs) are associated with increased body weight and obesity, which induce a wide array of health impairments such as diabetes or cardiovascular disorders. Excise taxes have been introduced to counteract SSB consumption. We investigated the effect of sugar taxes on SSB sales in Hungary and France using a synthetic control approach. For France, we found a slight decrease in SSB sales after tax implementation while overall soft drink sales increased. For Hungary, there was only a short-term decrease in SSB sales which disappeared after 2 years, leading to an overall increase in SSB sales. However, both effects are characterized by great uncertainty.
含糖饮料（SSBs）与体重增加和肥胖有关，这会导致一系列健康问题，如糖尿病或心血管疾病。已经引入了消费税来抑制 SSB 的消费。我们使用合成控制方法研究了糖税对匈牙利和法国 SSB 销售的影响。对于法国，我们发现税收实施后 SSB 的销售额略有下降，而软饮料的总销售额却有所增加。对于匈牙利，SSB 的销售额仅在短期内下降，两年后就消失了，导致 SSB 的总销售额增加。然而，这两种影响都存在很大的不确定性。
