Abstract
Taxes on soda/ sugar-sweetened beverages (SSBs) implemented across the world are still little evaluated. Yet, evaluating the effects and impact of soda taxes is critical to provide evidence with more confidence and external validity than what currently provide simulations and experimental trials. Planning a detailed and robust evaluation prior to implementation is essential. In the case of a price-induced behavioural logic, evaluation should focus on SSB price, SSB intakes, energy balance and eventually health outcomes. Key methodological aspects have to be considered in order to be able to disentangle tax-specific effects from other factors. In the case of a fiscal logic, the evaluation would minimally consist in the collection and monitoring of tax revenues as well as in the monitoring of how tax proceeds are earmarked for specific uses, such as health promotion initiatives. Finally, in the case of a signal-induced denormalization logic, evaluation may focus on the public perception of the tax as well as on reactions of manufacturers.
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Le Bodo, Y., Paquette, MC., De Wals, P. (2016). Evaluability of Sugar-Sweetened Beverage Taxation. In: Taxing Soda for Public Health. Springer, Cham. https://doi.org/10.1007/978-3-319-33648-0_14
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DOI: https://doi.org/10.1007/978-3-319-33648-0_14
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