This paper explores the impact of the soft drinks sugar tax introduced in the UK in 2018 on the purchasing behaviours of different geo-demographic consumer segments. We analyse data for a composite good comprising the most popular sugar-sweetened drinks (SSDs) using loyalty card data from one of the UK’s largest supermarkets. We use pre-levy data to predict the effect of the tax and corroborate our predictions by analysing actual consumption of the composite good in the first 5 months post-levy. The results show that the impact of the sugar tax is likely to have the desired effect of reducing the purchase of SSDs. Moreover, though the impact of the tax is likely to vary across different geo-demographic segments, the evidence suggests that its impact is likely to be greatest on the most vulnerable market segments – families on low incomes – who are among the highest consumers of SSDs in the UK.

中文翻译：

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使用超市会员卡数据来衡量英国软饮料糖税对买家行为的不同影响

本文探讨了 2018 年英国引入的软饮料糖税对不同地理人口消费群体购买行为的影响。我们使用来自英国最大超市之一的会员卡数据分析包含最受欢迎的含糖饮料 (SSD) 的复合商品的数据。我们使用征税前的数据来预测税收的影响，并通过分析征税后前 5 个月复合商品的实际消费来证实我们的预测。结果表明，糖税的影响很可能会产生减少SSD购买量的预期效果。此外，尽管税收的影响可能因不同的地理人口群体而异，