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Impact of SSB taxes on sales.
Economics & Human Biology ( IF 2.5 ) Pub Date : 2019-10-05 , DOI: 10.1016/j.ehb.2019.100821
Judit Vall Castelló 1 , Guillem Lopez Casasnovas 2
Affiliation  

In this paper, we analyze a tax on sugar-sweetened beverages (SSB) that was introduced in Catalonia on May 1, 2017. The Bill established the requirement of a 100% pass-through of the tax to the final consumer and two levels of the tax: 0.08 euro/liter for products with 5-less than 8 g of sugar and 0.12 euro/liter for products with 8 g of sugar or more. Previous literature focusing on the impact of SSB taxes finds that pass-though is only complete in the long-term. Our paper provides new evidence that, when the tax increases prices substantially and immediately, the sales response is also significant. In particular, we estimate that the new SSB tax in Catalonia reduced SSB purchases by 7.7%. We document that part of this reduction is substituted by an increase in sales of zero/light drinks (substitution effect). Importantly, the reduction in purchases is stronger in areas with a higher incidence of obesity, in areas with higher household incomes and for products with higher sugar content.

中文翻译:

SSB税对销售的影响。

在本文中,我们分析了2017年5月1日在加泰罗尼亚引入的含糖饮料税(SSB)。该法案规定了将税率100%传递给最终消费者的要求,并规定了两种税率税金:糖含量少于8克的产品含糖量少于5克的产品为0.08欧元/升,糖含量为8克或以上的产品为0.12欧元/升。以前有关SSB税影响的文献发现,通过只是长期的。我们的论文提供了新的证据,当税收大幅提高价格时,销售反应也很重要。特别是,我们估计加泰罗尼亚的新SSB税使SSB购买量减少了7.7%。我们记录到,这种减少的一部分被零/轻型饮料(替代效应)的销售增长所取代。重要的,
更新日期:2019-11-01
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