Taxing Sugar-Sweetened Beverages: Not a “Holy Grail” but a Cup at Least Half; Comment on “Food Taxes: A New Holy Grail?”

Document Type : Commentary

Authors

1 Department of Population Medicine, Harvard Medical School/Harvard Pilgrim Health Care Institute, Boston, MA, USA

2 Departments of Nutrition and Epidemiology, Harvard School of Public Health, Boston, MA, USA

Abstract

In this commentary, we argue for the implementation of a sugar-sweetened beverage (SSB) tax as a tool to help address the global obesity and diabetes epidemics. Consumption of SSBs has increased exponentially over the last several decades, a trend that has been an important contributor to the obesity and diabetes epidemics. Prior evidence demonstrates that a SSB tax will likely decrease SSB consumption without significantly increasing consumption of other unhealthy food or beverages. Further, this tax is unlikely to have effects on income inequality and should not contribute to weight-based discrimination. A SSB tax also should raise revenue for government entities that already pay, through health care expenditures and health programs, for the consequences of excess SSB consumption.

Keywords

Main Subjects

References

1. Devisch I. Food taxes: a new holy grail? International Journal of Health Policy and Management 2013; 1: 95–7. doi: 10.15171/ijhpm.2013.15
2. Bleich SN, Wang YC, Wang Y, Gortmaker SL. Increasing consumption of sugar-sweetened beverages among US adults: 1988-1994 to 1999-2004. Am J Clin Nutr 2009; 89: 372–81. doi: 10.3945/ajcn.2008.26883
3. Lin BH, Smith TA, Lee JY, Hall KD. Measuring weight outcomes for obesity intervention strategies: the case of a sugar-sweetened beverage tax. Econ Hum Biol 2011; 9: 329–41.
4. Wang YC, Bleich SN, Gortmaker SL. Increasing caloric contribution from sugar-sweetened beverages and 100% fruit juices among US children and adolescents, 1988-2004. Pediatrics 2008; 121: e1604–14. doi: 10.1542/peds.2007-2834
5. Nielsen SJ, Popkin BM. Changes in beverage intake between 1977 and 2001. Am J Prev Med 2004; 27: 205–10. doi: 10.1016/j.amepre.2004.05.005
6. Leung CW, Ding EL, Catalano PJ, Villamor E, Rimm EB, Willett WC. Dietary intake and dietary quality of low-income adults in the Supplemental Nutrition Assistance Program. Am J Clin Nutr 2012; 96: 977–88. doi: 10.3945/ajcn.112.040014
7. Block G. Foods contributing to energy intake in the US: data from NHANES III and NHANES 1999–2000. J Food Compost Anal 2004; 17: 439–47. doi: 10.1016/j.jfca.2004.02.007
8. Malik VS, Popkin BM, Bray GA, Despres JP, Hu FB. Sugar-sweetened beverages, obesity, type 2 diabetes mellitus, and cardiovascular disease risk. Circulation 2010; 121: 1356–64. doi: 10.1161/circulationaha.109.876185
9. Ko GT, So WY, Chow CC, Wong PT, Tong SD, Hui SS, et al. Risk associations of obesity with sugar-sweetened beverages and lifestyle factors in Chinese: the ‘Better Health for Better Hong Kong’ health promotion campaign. Eur J Clin Nutr 2010; 64: 1386–92. doi: 10.1038/ejcn.2010.181
10. Kleiman S, Ng SW, Popkin B. Drinking to our health: can beverage companies cut calories while maintaining profits? Obes Rev 2012; 13: 258–74. doi: 10.1111/j.1467-789x.2011.00949.x
11. Taylor FC, Satija A, Khurana S, Singh G, Ebrahim S. Pepsi and Coca Cola in Delhi, India: availability, price and sales. Public Health Nutr 2011;14: 653–60. doi: 10.1017/s1368980010002442
12. Malik VS, Schulze MB, Hu FB. Intake of sugar-sweetened beverages and weight gain: a systematic review. Am J Clin Nutr 2006; 84: 274–88.
13. Vermunt SHF, Pasman WJ, Kardinaal AFM. Effects of sugar intake on body weight: a review. Obes Rev 2003; 4: 91–9. doi: 10.1046/j.1467-789x.2003.00102.x
14. Vartanian LR, Schwartz MB, Brownell KD. Effects of soft drink consumption on nutrition and health: a systematic review and meta-analysis. Am J Public Health 2007; 97: 667–75. doi: 10.2105/ajph.2005.083782
15. Hu FB. Resolved: there is sufficient scientific evidence that decreasing sugar-sweetened beverage consumption will reduce the prevalence of obesity and obesity-related diseases. Obes Rev 2013; 14: 606–19. doi: 10.1111/obr.12040
16. Ebbeling CB, Feldman HA, Chomitz VR, Antonelli TA, Gortmaker SL, Osganian SK, et al. A randomized trial of sugar-sweetened beverages and adolescent body weight. N Engl J Med 2012; 367: 1407–16. doi: 10.1056/nejmoa1203388
17. de Ruyter JC, Olthof MR, Seidell JC, Katan MB. A trial of sugar-free or sugar-sweetened beverages and body weight in children. N Engl J Med 2012; 367: 1397–406. doi: 10.1007/s12456-012-0041-3
18. Mattes RD, Campbell WW. Effects of food form and timing of ingestion on appetite and energy intake in lean young adults and in young adults with obesity. J Am Diet Assoc 2009; 109: 430–7. doi: 10.1016/j.jada.2008.11.031
19. Mourao DM, Bressan J, Campbell WW, Mattes RD. Effects of food form on appetite and energy intake in lean and obese young adults. Int J Obes (Lond) 2007; 31: 1688–95. doi: 10.1038/sj.ijo.0803667
20. DiMeglio DP, Mattes RD. Liquid versus solid carbohydrate: effects on food intake and body weight. Int J Obes Relat Metab Disord 2000; 24: 794–800. doi: 10.1038/sj.ijo.0801229
21. Block JP, Gillman MW, Linakis SK, Goldman RE. “If it tastes good, I’m drinking it”: qualitative study of beverage consumption among college students. J Adolesc Health 2013; 52: 702–6. doi: 10.1016/j.jadohealth.2012.11.017
22. Duffey KJ, Gordon-Larsen P, Shikany JM, Guilkey D, Jacobs DR, Popkin BM. Food price and diet and health outcomes: 20 years of the CARDIA study. Arch Intern Med 2010; 170: 420–6. doi: 10.1001/archinternmed.2009.545
23. Finkelstein EA, Zhen C, Nonnemaker J, Todd JE. Impact of targeted beverage taxes on higher- and lower-income households. Arch Intern Med 2010; 170: 2028–34. doi: 10.1001/archinternmed.2010.449
24. Andreyeva T, Long MW, Brownell KD. The impact of food prices on consumption: a systematic review of research on the price elasticity of demand for food. Am J Public Health 2009; 100: 216–22. doi: 10.2105/ajph.2008.151415
25. Block JP, Chandra A, McManus KD, Willett WC. Point-of-purchase price and education intervention to reduce consumption of sugary soft drinks. Am J Public Health 2010; 100: 1427–33. doi: 10.2105/ajph.2009.175687
26. Schroeter C, Lusk J, Tyner W. Determining the impact of food price and income changes on body weight. J Health Econ 2008; 27: 45–68. doi: 10.1016/j.jhealeco.2007.04.001
27. Finkelstein EA, Zhen C, Bilger M, Nonnemaker J, Farooqui AM, Todd JE. Implications of a sugar-sweetened beverage (SSB) tax when substitutions to non-beverage items are considered. J Health Econ 2013; 32: 219–39. doi: 10.1016/j.jhealeco.2012.10.005
28. Zhen C, Wohlgenant K, Karns S, Kaufman P. Habit formation and demand for sugar-sweetened beverages. Am J Agr Econ 2011; 93: 175–93. doi: 10.1093/ajae/aaq155
29. Dharmasena S, Capps O Jr. Intended and unintended consequences of a proposed national tax on sugar-sweetened beverages to combat the U.S. obesity problem. Health Econ 2012; 21: 669–94. doi: 10.1002/hec.1738
30. Friedman RR, Puhl RM. Weight bias: a social justice issue. Yale Rudd Center for Food Policy and Obesity. New Haven, CT; 2012.
31. Brownell KD, Farley T, Willett WC, Popkin BM, Chaloupka FJ, Thompson JW, et al. The public health and economic benefits of taxing sugar-sweetened beverages. N Engl J Med 2009; 361: 1599–605. doi: 10.1056/nejmhpr0905723
32. Kaiser Family Foundation. Kaiser health tracking poll. [cited 2013 July 23]. Available from: http://kaiserfamilyfoundation.files.wordpress.com/2013/01/7923.pdf.
33. Many Americans ambivalent over laws aimed at healthy living: poll. HealthDay [serial on the Internet]. [updated 2012 March 20]. [cited 2013 July 18]; Available from http://www.healthday.com/press/healthday-harris-ambivalent-laws-healthy-living.html
34. Norton A. Most Americans oppose soda, candy taxes. Health Day 2013.
35. Rivard C, Smith D, McCann SE, Hyland A. Taxing sugar-sweetened beverages: a survey of knowledge, attitudes, and behaviors. Public Health Nutr 2012; 15: 1355–61. doi: 10.1017/s1368980011002898
36. State Sales Tax on Regular, Sugar-Sweetened Soda (as of July 1, 2011). Bridging the Gap Program, University of Illinois at Chicago. [cited 2013 July 18]. Available from: http://www.bridgingthegapresearch.org/_asset/zvh93o/BTG_State_Soda_Sales_Tax_Jul012011_publuse_29Nov11.pdf; 2011.
37. Fletcher JM, Frisvold D, Tefft N. The effects of soft drink taxes on child and adolescent consumption and weight outcomes. J Public Econ 2010; 94: 967–74. doi: 10.1016/j.jpubeco.2010.09.005
38. Fletcher JM, Frisvold D, Tefft N. Taxing soft drinks and restricting access to vending machines to curb child obesity. Health Aff 2010; 29: 1059–66. doi: 10.1377/hlthaff.2009.0725
39. Fletcher JM, Frisvold D, Tefft N. Can soft drinks taxes reduce population weight? Contemp Econ Policy 2010; 28: 23–35. doi: 10.1111/j.1465-7287.2009.00182.x
40. Powell LM, Chriqui JF, Chaloupka FJ. Associations between state-level soda taxes and adolescent body mass index. J Adolesc Health 2009; 45: S57–63. doi: 10.1016/j.jadohealth.2009.03.003
41. Sturm R, Powell LM, Chriqui JF, Chaloupka FJ. Soda taxes, soft drink consumption, and children’s body mass index. Health Aff 2010; 29: 1052–8. doi: 10.1377/hlthaff.2009.0061
42. Torabi MR. Trends of public opinion on tobacco use and public policy. Indiana Med 1996; 89: 132–5.
43. Tobacco taxes a win-win for cash-strapped states. [cited 2013 July 18]. Available from http://www.rwjf.org/content/dam/web-assets/2010/02/tobacco-taxes.
 
 

Files

History

  • Receive Date: 21 July 2013
  • Revise Date: 08 August 2013
  • Accept Date: 06 August 2013
  • First Publish Date: 08 August 2013

Share

How to cite

Statistics