Sugary drink consumption is an important contributor to the current global epidemic of obesity. In recent years, 50 countries or jurisdictions have implemented taxes on sugary drinks as an instrument to discourage consumption. Against the tide, Brazil reduced taxes on these beverages in 2017 and 2018. However, a recent debate – raised by the federal government – has started over taxation of sugary and alcoholic beverages (sin taxes). The effectiveness of this policy will depend on how the taxes are transferred to prices. In this sense, this paper we aim to quantify the impacts of the tax reduction on prices of sugary drinks in Brazil, and therefore to contribute to the debate by calculating the pass-through of taxes to prices of these products in the Brazilian context. We analyze the Brazilian market using a panel data of products, by brand, collected by Euromonitor from 2013 to 2018. Our results suggest that the transfer of taxes to prices depends on the firm size and the type of product, with pass-through rates ranging from 15% to 124%.

含糖饮料的消费是当前全球肥胖流行的重要原因。近年来，有50个国家或地区对含糖饮料征税，以此作为抑制消费的手段。逆势而上，巴西在2017年和2018年降低了对这些饮料的税收。但是，联邦政府提出的最近辩论已开始对含糖和酒精饮料（罪恶税）征税。该政策的有效性将取决于税收如何转换为价格。从这个意义上讲，本文旨在量化税收减免对巴西含糖饮料价格的影响，因此通过计算税收在巴西范围内对这些产品价格的转嫁来为辩论做出贡献。我们使用产品面板数据（按品牌，