World Bank Group, Washington, DC.
JAMA Netw Open. 2023 Mar 1;6(3):e231412. doi: 10.1001/jamanetworkopen.2023.1412.
Sugar-sweetened beverage (SSB) taxes are gaining in popularity. The lack of a comprehensive repository of standardized data on SSB taxes and their designs, however, has stymied understanding of current practice in SSB taxes.
To assess the coverage and design of SSB taxes worldwide using the new Global SSB Tax Database.
Sugar-sweetened beverage taxes were collated from existing data sources, hand-searching of peer-reviewed and gray literature, and an internet search. Relevant legislation was identified to verify each tax and extract data on designs.
A total of 118 taxes were verified, including 105 national and 13 subnational taxes. National SSB taxes are in effect in 103 countries and territories, covering 51% of the world's population. A total of 67% of people living in low-income and 73% in lower-middle-income economies are covered by national SSB taxes, compared with 29% in upper-middle-income and high-income economies. National SSB taxes cover 98% of the population in South Asia compared with only 10% in East Asia and the Pacific. Most SSB taxes are excise taxes (104 of 118 [88%]). Excise taxes in high-income economies are mostly specific (27 of 36 [75%]), whereas ad valorem and mixed taxes are more common in low- and middle-income economies (36 of 66 [55%]). Most specific excise taxes are based on volume only (54 of 59 [92%]), with just 3 jurisdictions applying purely sugar-specific excise taxes. More than half of excise taxes worldwide (55 of 104 [53%]) apply tiered rates, with tiers more commonly defined by beverage type (41 of 55 [75%]) than by sugar content (18 of 55 [33%]). Tiers defined by sugar content are mainly used in high-income countries (13 of 18 [72%]) and Europe and Central Asia (10 of 18 [56%]). Almost one-third of excise taxes worldwide (30 of 104 [29%]) and almost half of excise taxes in low- and middle-income economies (28 of 66 [42%]) apply to unsweetened bottled water.
This study provides a comprehensive review of global coverage and design of SSB taxes. Sugar-sweetened beverage tax coverage is higher than previously reported, with clear differences in designs between regions and income groups. These findings can inform a more empirically grounded approach to SSB tax guidance.
含糖饮料 (SSB) 税越来越受欢迎。然而，缺乏关于 SSB 税及其设计的综合标准化数据存储库，阻碍了对 SSB 税的当前实践的理解。
使用新的全球 SSB 税数据库评估全球 SSB 税的覆盖范围和设计。
从现有数据源、同行评议和灰色文献的手工搜索以及互联网搜索中收集了含糖饮料税。确定了相关立法以验证每项税收并提取有关设计的数据。
共核实了 118 项税收，其中包括 105 项国家税和 13 项地方税。国家 SSB 税在 103 个国家和地区生效，覆盖了世界人口的 51%。生活在低收入和中下收入经济体中的人中有 67%和 73%受到国家 SSB 税的覆盖，而中高收入和高收入经济体中只有 29%。南亚有 98%的人口受到国家 SSB 税的覆盖，而东亚和太平洋地区只有 10%。大多数 SSB 税是从量税（118 项中的 104 项[88%]）。高收入经济体中的从量税大多是特定的（36 项中的 27 项[75%]），而中低收入经济体中更常见的是从价税和混合税（66 项中的 36 项[55%]）。大多数特定的从量税仅基于数量（59 项中的 54 项[92%]），只有 3 个司法管辖区征收纯糖税。全球超过一半的从量税（104 项中的 55 项[53%]）采用分级税率，税率通常按饮料类型（55 项中的 41 项[75%]）而不是糖含量（55 项中的 18 项[33%]）定义。按糖含量定义的税率主要在高收入国家（18 项中的 13 项[72%]）和欧洲和中亚（18 项中的 10 项[56%]）使用。全球近三分之一的从量税（104 项中的 30 项[29%]）和中低收入经济体中近一半的从量税（66 项中的 28 项[42%]）适用于未加糖的瓶装水。
本研究全面审查了全球 SSB 税的覆盖范围和设计。含糖饮料税的覆盖面高于此前报告的水平，区域和收入群体之间的设计存在明显差异。这些发现可以为 SSB 税指导提供更具实证基础的方法。
