Sugar-sweetened beverage taxes: Lessons to date and the future of taxation

摘要

We see at least 2 major health-related reasons to focus on SSBs. First, excess sugar consumption is a major cause of obesity and the increasing risk of type 2 diabetes, hypertension, liverand kidney damage, heart disease, and some cancers [2–4]. Second, high-caloric beveragesoffer little caloric compensation, so reducing their consumption lowers obesity risk [5,6]. Furthermore, we are beginning to understand the potential impacts of these beverages on stuntingas well as obesity [7–11]. A less emphasized reason that deserves greater attention as we consider the links between our diets and planetary health is the environmental costs related to theproduction of sugary drinks, particularly in water use and carbon emissions. Estimates of totalwater lifecycle costs to produce a half-liter (or 17-ounce) regular soft drink range from 168 to309 liters, depending on the sugar source and farm technology [12–14]. Finally, from a practical standpoint, SSB taxes have gained momentum because of their relative ease of implementation compared to other food/nutrition policy options. Taxes collected from manufacturers,bottlers, and distributors can often be built into existing taxation frameworks and collectionsystems, and these health taxes are a potential source of revenue.