We measure the effect of a large nationwide tax reform on sugar-added drinks and caloric-dense food introduced in Mexico in 2014. Using scanner data containing weekly purchases of 47,973 barcodes by 8,130 households and an RD design, we find that calories purchased from taxed drinks and taxed food decreased respectively by $2.7\%$ and $3\%$. However, this was compensated by increases from untaxed categories, such that total calories purchased did not change. We find increases in cholesterol ($12.6\%$), sodium ($5.8\%$), saturated fat ($3.1\%$), carbohydrates ($2\%$), and proteins ($3.8\%$).

中文翻译：

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罪恶食品税的有效性：来自墨西哥的证据

我们衡量了 2014 年在墨西哥引入的含糖饮料和高热量食品的大规模全国性税收改革的影响。使用包含 8,130 个家庭每周购买的 47,973 个条形码和 RD 设计的扫描仪数据，我们发现从征税处购买的卡路里饮料和征税食品分别下降了 $2.7\%$ 和 $3\%$. 然而，这被未征税类别的增加所补偿，因此购买的总卡路里没有变化。我们发现胆固醇增加（$12.6\%$), 钠 ($5.8\%$）， 饱和脂肪 （$3.1\%$), 碳水化合物 ($2\%$), 和蛋白质 ($3.8\%$）。