Institute for Health Research and Policy (Drs Asada, Chriqui, Taher, and Powell and Ms Pipito), and Division of Health Policy and Administration, School of Public Health (Drs Chriqui and Powell), University of Illinois at Chicago, Chicago, Illinois.
J Public Health Manag Pract. 2022;28(1):E137-E145. doi: 10.1097/PHH.0000000000001296.
Sugar-sweetened beverage (SSB) taxes offer a promising public health strategy to decrease consumption of sugary beverages. To date, 7 US cities have successfully implemented SSB taxes; however, only a few studies have examined adoption and implementation processes.
To describe public health and policy lessons learned during the first 2.5 years of implementation of the Oakland, California, penny-per-ounce SSB tax, Measure HH.
A mixed-methods, longitudinal, qualitative case study was conducted using a combination of key informant interviews with implementation stakeholders as well as analyses of archival documents and media documents from 2016 to 2019. Interviews were digitally recorded and professionally transcribed. Interview transcripts, archival documents, and media documents were analyzed by 3 coders using Atlas.ti v8. Analyses employed principles of constant comparative analysis to identify themes related to lessons learned.
Oakland, California.
Key informants (n = 15), archival documents (n = 43), and media documents (n = 90).
Oakland, California's SSB tax (Measure HH).
Implementation lessons included both success stories and challenges. Successes included contracting a third-party tax administrator to support tax collection and education; leveraging a pro-tax coalition to counteract industry attacks and to protect tax revenue; and offering "quick win" funding to support local needs. Challenges were associated with implementing a "general" tax versus a "special" tax; the lack of explicit revenue allocation in the ordinance to support city-level implementation and oversight; and, the original ordinance language for tax application to distributors.
The study offers a range of recommendations-derived from lessons learned over several years of implementation-to policy makers and advocates engaged in SSB tax adoption and implementation efforts in their jurisdictions. SSB tax implementation requires sufficient agency administrative capacity and a strong pro-tax coalition that engages local community organizations to respond to public health needs.
含糖饮料(SSB)税是一种有前途的公共卫生策略,可以降低含糖饮料的消费。迄今为止,美国已有 7 个城市成功实施了 SSB 税;然而,只有少数研究调查了采用和实施过程。
描述加利福尼亚州奥克兰市实施每盎司 1 美分 SSB 税(Measure HH)的头 2.5 年的公共卫生和政策经验教训。
采用混合方法、纵向、定性案例研究方法,对 2016 年至 2019 年期间的实施利益相关者进行关键知情人访谈,并对档案文件和媒体文件进行分析。访谈进行了数字记录和专业转录。3 名编码员使用 Atlas.ti v8 分析访谈记录、档案文件和媒体文件。分析采用恒比分析原则,以确定与经验教训相关的主题。
加利福尼亚州奥克兰市。
关键知情人(n = 15)、档案文件(n = 43)和媒体文件(n = 90)。
奥克兰,加利福尼亚州的 SSB 税(Measure HH)。
实施经验包括成功案例和挑战。成功之处包括聘请第三方税务管理机构支持税收征收和教育;利用支持税收的联盟来对抗行业攻击和保护税收收入;并提供“快速获胜”资金以支持当地需求。挑战与实施“一般性”税与“特殊性”税有关;法规中缺乏明确的收入分配,以支持市级实施和监督;以及最初的法规语言,将税收应用于分销商。
本研究从多年的实施经验中为政策制定者和倡导者提供了一系列建议,这些建议可用于他们管辖范围内的 SSB 税的采用和实施工作。SSB 税的实施需要足够的机构行政能力和强大的支持税收的联盟,该联盟需要与当地社区组织合作,以满足公共卫生需求。