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  1. Does a spoonful of sugar levy help the calories go down?
    an analysis of the UK Soft Drinks Industry Levy
    Autor*in: Dickson, Alex; Gehrsitz, Markus; Kemp, Jonathan
    Erschienen: July 2021
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    This study evaluates the effects of the 2018 UK Soft Drinks Industry Levy on soft drinks prices, sales, reformulation activities, and consequently calories consumed. We combine novel electronic point of sale data that cover most of the UK soft drinks... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 4
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    This study evaluates the effects of the 2018 UK Soft Drinks Industry Levy on soft drinks prices, sales, reformulation activities, and consequently calories consumed. We combine novel electronic point of sale data that cover most of the UK soft drinks market with longitudinal nutritional information and a variety of event-study specifications. We document that all but a few global soft drinks brands reduced sugar content and hence avoided the tiered levy. For brands that maintained their original sugar content, the levy was on average over-shifted resulting in substantial retail price increases. Consumers responded by reducing their consumption of levied drinks by around 18% which is indicative of an inelastic demand response, especially in the drink-now and energy drink segments of the market. We also document substitution into diet drinks in response to the tax. In total, the levy is responsible for a reduction in intake of just under 6,500 calories from soft drinks per annum per UK resident. More than 80% of reductions were due to manufacturers' reformulation activities and occurred in the two years between the announcement of the levy and its implementation.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/245579
    Schriftenreihe: Discussion paper series / IZA ; no. 14528
    Schlagworte: sugar tax; soda tax; reformulation; tax pass-through; sin taxes
    Umfang: 1 Online-Ressource (circa 84 Seiten), Illustrationen
  2. Preferences for sin taxes
    Autor*in: König, Tobias; Schmacker, Renke
    Erschienen: October 2022
    Verlag:  CESifo, Munich, Germany

    Sin taxes have become a widely suggested policy instrument to discourage the consumption of goods deemed harmful to individuals and society. Using surveys and experiments on a representative sample of the US population, we provide evidence on how... mehr

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    Sin taxes have become a widely suggested policy instrument to discourage the consumption of goods deemed harmful to individuals and society. Using surveys and experiments on a representative sample of the US population, we provide evidence on how individuals think and reason about such corrective policies. We reveal that preferences for taxes on sugar-sweetened beverages (SSBs) are driven by normative considerations, including efficiency-related ideas and distributional concerns. In contrast, self-interested motives play only a minor role. Among the efficiency arguments, people place relatively large weight on externality correction, and motives to correct health cost misperceptions matter more than motives to correct a lack of self-control. However, anti-paternalistic attitudes and regressivity concerns are also prevalent, which helps to explain why the majority of respondents oppose SSB taxes, even though they agree that behavioral biases and externalities are relevant. Preferences for SSB taxes turn out to be malleable. Explaining to individuals the idea behind corrective taxation yields significant increases in the support for SSB taxes and the general openness to paternalistic intervention.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/267279
    Schriftenreihe: CESifo working papers ; 10046 (2022)
    Schlagworte: sin tax; internality; externality; soda tax; self-control
    Umfang: 1 Online-Ressource (circa 82 Seiten), Illustrationen
  3. Not so sweet
    impacts of a soda tax on producers
    Autor*in: Gonçalves, Judite; Merenda, Roxanne; Santos, João Pereira dos
    Erschienen: February 2023
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group,... mehr

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    Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in domestic SSB sales, vis-à-vis bottled water. The soda tax hindered SSB firms' financial health, namely net income, ability to convert receivables into cash, and liabilities. SSB producers/importers did not decrease wages, cut jobs, or modify their workforce towards higher R&D capacity. Forgone corporate income tax appears negligible compared to the government revenue generated by the tax itself.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
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    Weitere Identifier:
    hdl: 10419/272595
    Schriftenreihe: Discussion paper series / IZA ; no. 15968
    Schlagworte: sugar tax; soda tax; firm-level; sin taxes
    Umfang: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  4. Does a spoonful of sugar levy help the calories go down?
    an analysis of the UK soft drinks industry levy
    Autor*in: Dickson, Alex; Gehrsitz, Markus; Kemp, Jonathan
    Erschienen: [2021]
    Verlag:  Department of Economics, University of Strathclyde, Glasgow

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Strathclyde discussion papers in economics ; no 21, 5
    Schlagworte: sugar tax; soda tax; reformulation; tax pass-through; sin taxes
    Umfang: 1 Online-Ressource (circa 83 Seiten), Illustrationen
  5. A unified framework to estimate macroeconomic stars
    Autor*in: Zaman, Saeed
    Erschienen: [2021]
    Verlag:  Department of Economics, University of Strathclyde, Glasgow

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    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Auflage/Ausgabe: This version: June 30, 2021
    Schriftenreihe: Strathclyde discussion papers in economics ; no 21, 6
    Schlagworte: sugar tax; soda tax; reformulation; tax pastate-space model; Bayesian analysis; time varying parameters; natural rates; survey expectations; COVID-19 pandemicss-through; sin taxes
    Umfang: 1 Online-Ressource (circa 151 Seiten), Illustrationen