Introduction

Taxes on sugar-sweetened beverages (SSBs) have gained support as a policy response to adverse health effects associated with SSB consumption. On July 1, 2017, Oakland, California, implemented a one-cent/ounce tax on SSBs with ≥25 calories/12 fluid ounces. This study estimated the long-term impact of the tax on taxed and untaxed beverage prices.

Methods

Data on 5,830 taxed and 5,146 untaxed beverage prices were obtained from 99 stores in Oakland and 111 stores in Sacramento (comparison site), California, in late May-June 2017 and June 2019. Linear regression difference-in-differences models were computed with store and product fixed effects, with robust standard errors clustered on store, weighted based on volume sold by beverage sweetener status, type, and size.

Results

Taxed beverage prices increased by 0.73 cents/ounce (95% CI = 0.47,1.00) on average in supermarkets and grocery stores in Oakland relative to Sacramento and 0.74 cents/ounce (95% CI = 0.39,1.09) in pharmacies, but did not change in convenience stores (-0.09 cents/ounce, 95% CI = -0.56,0.39). Untaxed beverage prices overall increased by 0.40 cents/ounce (95% CI = 0.05,0.75) in pharmacies but did not change in other store types. Prices of taxed individual-size soda specifically increased in all store types, by 0.91–2.39 cents/ounce (p<0.05), as did prices of untaxed individual-size soda in convenience stores (0.79 cents/ounce, 95% CI = 0.01,1.56) and pharmacies (1.66 cents/ounce, 95% CI = 0.09,3.23).

Conclusions

Two years following SSB tax implementation, there was partial tax pass-through with differences by store type and by beverage type and size within store type.

中文翻译：

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实施两年后，加利福尼亚州奥克兰市通过了食品商店中的加糖饮料税：一项差异研究

介绍

含糖饮料（SSB）的税收已获得支持，作为对与SSB消费相关的不利健康影响的政策回应。2017年7月1日，加利福尼亚州奥克兰市对25卡路里/ 12液盎司以上的SSB征收1美分/盎司的税。这项研究估计了税收对已税和未税饮料价格的长期影响。

方法

在2017年5月至6月下旬和2019年6月，分别从加利福尼亚州奥克兰的99家商店和萨克拉曼多（比较站点）的111家商店中获得了5,830税和5,146种免税饮料价格的数据。以及产品固定效应，在商店中聚集了强大的标准误差，并根据饮料甜味剂的状态，类型和大小对销售量进行加权。

结果

与萨克拉曼多相比，奥克兰的超市和杂货店的含税饮料价格平均上涨了0.73美分/盎司（95％CI = 0.47,1.00），而药房的含税饮料价格平均上涨了0.74美分/盎司（95％CI = 0.39,1.09），但没有便利店的价格变动（-0.09美分/盎司，95％CI = -0.56,0.39）。药房的未税饮料价格总体上涨了0.40美分/盎司（95％CI = 0.05,0.75），但在其他商店中没有变化。在所有商店类型中，应课税的单个尺寸苏打水的价格都特别上涨了0.91-2.39美分/盎司（p <0.05），便利店中的未课税的单个尺寸苏打水的价格也有所上涨（0.79美分/盎司，95％CI = 0.01 ，1.56）和药房（1.66美分/盎司，95％CI = 0.09,3.23）。

结论

SSB税收实施两年后，存在部分税收转嫁，其因商店类型以及饮料类型和商店类型内的大小而异。