Department of Nutrition, Harvard T. H. Chan School of Public Health, Boston, Massachusetts.
Department of Population Medicine, Harvard Medical School and Harvard Pilgrim Health Care Institute, Boston, Massachusetts.
JAMA Netw Open. 2023 Jul 3;6(7):e2323200. doi: 10.1001/jamanetworkopen.2023.23200.
Taxes on sweetened beverages are being implemented around the globe; an understanding of these taxes on individual-level behavior is necessary.
To evaluate the degree to which the sweetened beverage tax in Philadelphia, Pennsylvania, was associated with changes in beverage prices and individual-level purchasing over time at a national pharmacy chain in Philadelphia compared with Baltimore, Maryland.
DESIGN, SETTING, AND PARTICIPANTS: Using a difference-in-differences approach and generalized linear mixed models, this cohort study examined beverage purchases made by loyalty cardholders at a national chain pharmacy retailer with stores in Philadelphia and Baltimore (control city) from before tax to after tax. Beverage sales (in US dollars) were linked by unique loyalty card numbers to enable longitudinal analyses. Data were collected from January 1, 2015, through December 31, 2017 (2 years before tax and 1 year after tax); data analyses were conducted from January through October 2022.
Implementation of Philadelphia's 1.5 cents/oz tax on sweetened beverages.
The outcomes were the change in mean beverage price per-ounce and mean beverage volume purchased per cardholder transaction. Individual-level point-of-sale scanner data from all beverage purchases were analyzed.
A total of 1188 unique beverages were purchased from the same stores before tax and after tax. There were 231 065 unique cardholders in Philadelphia and 82 517 in Baltimore. Mean prices of taxed beverages (n = 2 094 220) increased by 1.6 (95% CI, 1.3-2.0) cents/oz (106.7% pass-through) in Philadelphia compared with Baltimore from before tax to after tax. Philadelphia cardholders purchased 7.8% (95% CI -8.1% to -7.5%) fewer ounces of taxed beverages and 1.1% (95% CI, 0.6%-1.7%) more ounces of nontaxed beverages per transaction. Taxed beverages made up a smaller percentage of cardholders' overall beverage purchases after tax (-13.4% [95% CI, -14.2% to -12.6%]), while nontaxed beverages made up a larger share (9.3% [95% CI, 7.7%-10.7%]).
In this longitudinal cohort study of the Philadelphia beverage tax, the tax was completely passed through to prices and was associated with a 7.8% decline in ounces of taxed beverages purchased at a national pharmacy chain.
重要性：甜味饮料税正在全球范围内实施；了解这些针对个人行为的税收是必要的。
目的：评估宾夕法尼亚州费城的甜味饮料税与费城全国连锁药房与马里兰州巴尔的摩相比，随着时间的推移对饮料价格和个人购买量的影响。
设计、环境和参与者：本队列研究采用差异中的差异方法和广义线性混合模型，使用全国连锁药店会员卡持有者在费城和巴尔的摩（对照城市）的商店购买的饮料（通过会员卡号码进行纵向分析）。从 2015 年 1 月 1 日至 2017 年 12 月 31 日（征税前 2 年和征税后 1 年）收集数据；数据分析于 2022 年 1 月至 10 月进行。
暴露：费城 1.5 美分/液盎司含糖饮料税的实施。
主要结果和措施：结果是每盎司饮料价格的平均变化和每个会员卡交易购买的饮料量的平均变化。对所有饮料购买的个人层面销售点扫描仪数据进行了分析。
结果：在征税前和征税后，从同一商店购买了 1188 种不同的饮料。费城有 231065 名会员卡持有者，巴尔的摩有 82517 名。与巴尔的摩相比，征税饮料的平均价格（n=2094220）在费城从征税前到征税后上涨了 1.6（95%CI，1.3-2.0）美分/盎司（106.7%的转嫁）。与征税前相比，费城的会员卡持有者购买的征税饮料盎司数减少了 7.8%（95%CI，-8.1%至-7.5%），而非征税饮料的购买量增加了 1.1%（95%CI，0.6%至 1.7%）。征税饮料占会员卡持有者整体饮料购买量的比例下降了 13.4%（95%CI，-14.2%至-12.6%），而非征税饮料的比例上升了 9.3%（95%CI，7.7%至 10.7%）。
结论：在这项关于费城饮料税的纵向队列研究中，该税完全转嫁给了价格，并与全国连锁药店购买的征税饮料量下降 7.8%有关。
