Sánchez-Ortiz Néstor A, Vargas Flores Adriana, Morales-Ríos Jesús E, Quiroz-Reyes J Alai, Colchero M Arantxa
Instituto Nacional de Salud Publica Cuernavaca Mexico Instituto Nacional de Salud Publica, Cuernavaca, Mexico.
Rev Panam Salud Publica. 2025 Feb 11;49:e10. doi: 10.26633/RPSP.2025.10. eCollection 2025.
This study had two objectives: first, to estimate trends in affordability of sugar-sweetened beverages and nonessential energy-dense foods from 2010 to 2022 in Mexico, both nationally and by household income level. The second was to simulate the effects of different tax increases for these foods and beverages to observe how much their affordability would change compared with the current scenario.
We used the 2010 to 2022 rounds of the Mexican National Survey of Household Income and Expenditures. The affordability ratio was estimated as the proportion of monthly income required to purchase 16 L of sugar-sweetened beverages and 2.8 kg of nonessential energy-dense foods, amounts that reflect median monthly consumption per household. Trends in the affordability ratio and its components (e.g. income and costs) are reported. Additionally, different tax increases were simulated for 2014-2022.
Nationally and among low-income households, the affordability of these foods and beverages did not show significant changes before and after the implementation of the taxes on these introduced in 2014. The simulation scenarios showed that a tax of 3 pesos/L for sugar-sweetened beverages and 32% for nonessential energy-dense foods would be effective in reducing affordability at all income levels.
Current taxes are not high enough to significantly reduce the affordability of these foods and beverages. For low-income households, increases in income were greater than the increases in prices, thus sugar-sweetened beverages and nonessential energy-dense foods did not become less affordable, even after taxes were introduced in 2014. Tax rates would need to increase significantly to reduce affordability, and they should be adjusted for economic growth to compensate for increases in household income.
本研究有两个目标：第一，估计2010年至2022年墨西哥全国及按家庭收入水平划分的含糖饮料和非必需能量密集型食品的可负担性趋势。第二个目标是模拟对这些食品和饮料不同幅度的增税效果，以观察与当前情况相比其可负担性将如何变化。
我们使用了2010年至2022年的墨西哥家庭收入与支出全国调查数据。可负担性比率的估算方法是，购买16升含糖饮料和2.8千克非必需能量密集型食品所需的月收入比例，这些数量反映了每户家庭的月消费中位数。报告了可负担性比率及其组成部分（如收入和成本）的趋势。此外，还模拟了2014年至2022年不同幅度的增税情况。
在全国范围内以及低收入家庭中，2014年对这些食品和饮料开征税收前后，其可负担性没有显著变化。模拟情景显示，对含糖饮料征收每升3比索的税以及对非必需能量密集型食品征收32%的税，将有效降低所有收入水平的可负担性。
当前的税收不足以显著降低这些食品和饮料的可负担性。对于低收入家庭来说，收入增长大于价格增长，因此即使在2014年开征税收后，含糖饮料和非必需能量密集型食品的可负担性也没有降低。需要大幅提高税率才能降低可负担性，并且应根据经济增长情况进行调整，以补偿家庭收入的增加。
