Several cities in the U.S. have implemented taxes on sugar-sweetened beverages (SSBs) in an attempt to improve public health and raise revenue. On July 1, 2017, Oakland introduced a tax of one cent per ounce on SSBs. In this paper, we estimate the impact of the tax on retail prices, product availability, purchases, and child and adult consumption of taxed beverages in Oakland, as well as of potential substitute beverages. We collected data from Oakland stores and their customers and a matched group of stores in surrounding counties and their customers. We collected information in the months prior to the implementation of the tax and again a year later on: (1) prices, (2) purchase information from customers exiting the stores, and (3) a follow-up household survey of adults and child beverage purchases and consumption. We use a difference-in-differences identification strategy to estimate the impact of the tax on prices, purchases, and consumption of taxed beverages. We find that roughly 60 percent of the tax was passed on to consumers in the form of higher prices. There was a slight decrease in the volume of SSBs purchased per shopping trip in Oakland and a small increase in purchases at stores outside of the city, resulting in a decrease in purchases of 11.33 ounces per shopping trip that is not statistically significant. We find some evidence of increased shopping by Oakland residents at stores outside of the city. We do not find evidence of substantial changes in the overall consumption of SSBs or of added sugars consumed through beverages for either adults or children after the tax.

中文翻译：

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奥克兰的含糖饮料税：对成人和儿童的价格，购买和消费的影响。

美国的一些城市已经对含糖饮料（SSB）实施了征税，以期改善公众健康并增加收入。2017年7月1日，奥克兰对SSB征收每盎司1美分的税。在本文中，我们估计了税收对奥克兰地区应税饮料以及潜在替代饮料的零售价格，产品供应，购买以及儿童和成人消费的影响。我们从奥克兰的商店及其顾客以及周边县及其顾客的匹配商店中收集数据。我们在实施税收之前的几个月中收集了信息，并在一年后再次收集了以下信息：（1）价格，（2）来自商店的顾客的购买信息，以及（3）对成人和儿童的后续家庭调查饮料购买和消费。我们使用差异识别策略来估算税收对应税饮料的价格，购买和消费的影响。我们发现，大约60％的税收以较高的价格转移给了消费者。在奥克兰，每次购物旅行所购买的SSB数量略有减少，而在城市以外的商店中购买的购物量略有增加，导致每次购物旅行的购买量减少了11.33盎司，这在统计上并不显着。我们发现奥克兰居民在城外商店购物的迹象有所增加。我们找不到证据表明税后成人或儿童的SSB的总消费量或通过饮料消费的添加糖的总消费量有实质性变化。购买和消费应税饮料。我们发现，大约60％的税收以较高的价格转移给了消费者。在奥克兰，每次购物旅行购买的SSB数量略有减少，在城市以外的商店购买的购物量略有增加，导致每次购物旅行的购买量减少了11.33盎司，这在统计上并不显着。我们发现奥克兰居民在城外商店购物的迹象有所增加。我们找不到证据表明税后成人或儿童的SSB的总消费量或通过饮料消费的添加糖的总消费量有实质性变化。购买和消费应税饮料。我们发现，大约60％的税收以较高的价格转移给了消费者。在奥克兰，每次购物旅行所购买的SSB数量略有减少，而在城市以外的商店中购买的购物量略有增加，导致每次购物旅行的购买量减少了11.33盎司，这在统计上并不显着。我们发现奥克兰居民在城外商店购物的迹象有所增加。我们找不到证据表明税后成人或儿童的SSB的总消费量或通过饮料消费的添加糖的总消费量有实质性变化。在奥克兰，每次购物旅行购买的SSB数量略有减少，在城市以外的商店购买的购物量略有增加，导致每次购物旅行的购买量减少了11.33盎司，这在统计上并不显着。我们发现奥克兰居民在城外商店购物的迹象有所增加。我们找不到证据表明税后成人或儿童的SSB的总消费量或通过饮料消费的添加糖的总消费量有实质性变化。在奥克兰，每次购物旅行所购买的SSB数量略有减少，而在城市以外的商店中购买的购物量略有增加，导致每次购物旅行的购买量减少了11.33盎司，这在统计上并不显着。我们发现奥克兰居民在城外商店购物的迹象有所增加。我们找不到证据表明税后成人或儿童的SSB的总消费量或通过饮料消费的添加糖的总消费量有实质性变化。