. 2023 May 27;23:986. doi: 10.1186/s12889-023-15884-5

Table 5.

Summary of the best available evidence and estimated impact of a 20% volumetric tax on the development of dental caries over a ten-year period

	LMIC	HIC
Question 1: Impact of tax on SSB consumption and PED	10% tax led to 9.0% reduction PED 0.9	10% tax led to 10.0% reduction PED 1.0
Question 2: Impact on free sugars consumption	20% tax reduces intake by 6.0 g/ day^b 20% tax reduces intake by 4.0 g/ day^c	20% tax reduces intake by 6.2 g/day^b 20% tax reduces intake by 4.4 g/day^c
Question 3: dose response between amount of free sugars and caries development^a	Adults: Each 10 g/d increases DMFT by 0.09 over 11 years Children (caries counts). Each 30 g increased DMFS by 0.36 over 3 years Children (caries occurrence) Each 5 g/day increased DMFT by 1.0% over 3 years
Question 4: impact of a 20% SSB tax on dental caries over a 10-year period
Adults	With a 6 g/d decrease DMFT is reduced by 0.048 With a 4.0 g/d decrease DMFT is decrease by 0.032	With a 6.2 g/day decrease DMFT is reduced by 0.049 With a 4.4 g/d decrease DMFT is reduced by 0.035
Children (caries counts)	With a 6 g/d decrease, DMFS is reduced by 0.24 With a 4.0 g/d decrease, DMFS is reduced by 0.16	With a 6.2 g/d decrease DMFS is reduced by 0.25 With a 4.4 g/day decrease, DMFS is reduced by 0.18
Children (caries occurrence)	With a 6 g/d decrease, caries occurrence is reduced by 4.00% With a 4 g decrease, caries occurrence is reduced by 2.67%	With a 6.2 g/d decrease, caries occurrence is reduced by 4.13% With a 4.4 g decrease, caries occurrence is reduced by 2.93%

LMIC

HIC

Question 1: Impact of tax on SSB consumption and PED

10% tax led to 9.0% reduction

PED 0.9

10% tax led to 10.0% reduction

PED 1.0

Question 2: Impact on free sugars consumption

20% tax reduces intake by 6.0 g/ day^b

20% tax reduces intake by 4.0 g/ day^c

20% tax reduces intake by 6.2 g/day^b

20% tax reduces intake by 4.4 g/day^c

Question 3: dose response between amount of free sugars and caries development^a

Adults: Each 10 g/d increases DMFT by 0.09 over 11 years

Children (caries counts). Each 30 g increased DMFS by 0.36 over 3 years

Children (caries occurrence) Each 5 g/day increased DMFT by 1.0% over 3 years

Question 4: impact of a 20% SSB tax on dental caries over a 10-year period

Adults

With a 6 g/d decrease DMFT is reduced by 0.048

With a 4.0 g/d decrease DMFT is decrease by 0.032

With a 6.2 g/day decrease DMFT is reduced by 0.049

With a 4.4 g/d decrease DMFT is reduced by 0.035

Children (caries counts)

With a 6 g/d decrease, DMFS is reduced by 0.24

With a 4.0 g/d decrease, DMFS is reduced by 0.16

With a 6.2 g/d decrease DMFS is reduced by 0.25

With a 4.4 g/day decrease, DMFS is reduced by 0.18

Children (caries occurrence)

With a 6 g/d decrease, caries occurrence is reduced by 4.00%

With a 4 g decrease, caries occurrence is reduced by 2.67%

With a 6.2 g/d decrease, caries occurrence is reduced by 4.13%

With a 4.4 g decrease, caries occurrence is reduced by 2.93%

DMFT Decayed, missing and filled teeth, DMFS Decayed missing and filled (tooth) surfaces, HIC High-income countries, LMIC Low middle income countries, PED Price elasticity of demand, SSB Sugar-sweetened beverage

^a Available data on the dose response between intake of sugars and development of dental caries are from high-income countries only

^b Based on range of intake from Question 2 and Ooi et al. [11] for mean consumption in high-income countries (312.3 ml/d) and middle-income countries (334.4 ml/d)

^c Based on average values for HIC and LMIC from original studies identified in included systematic review (Additional file 7)