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. 2020 Jun 4;24(8):2354–2364. doi: 10.1017/S1368980020001500

Table 4.

Associations between acceptability of a sugar-sweetened beverage (SSB) tax and beliefs (n 488)

Support for an SSB tax Support for an SSB tax as a strategy to reduce overweight Support for an SSB tax if revenue is used for health initiatives
B 95 % CI P B 95 % CI P B 95 % CI P
Beliefs about effectiveness and cost-effectiveness
 An SSB tax would contribute to improving people’s health 0·72 0·62, 0·81 <0·001* 0·77 0·70, 0·86 <0·001* 0·76 0·66, 0·85 <0·001*
 An SSB tax would reduce people’s SSB consumption 0·64 0·55, 0·74 <0·001* 0·70 0·61, 0·79 <0·001* 0·64 0·54, 0·73 <0·001*
 An SSB tax will save healthcare costs in the future 0·61 0·51, 0·71 <0·001* 0·63 0·53, 0·73 <0·001* 0·66 0·56, 0·76 <0·001*
 An SSB tax will encourage producers to reduce sugar in beverages 0·61 0·50, 0·71 <0·001* 0·59 0·48, 0·70 <0·001* 0·61 0·50, 0·72 <0·001*
 SSB are more detrimental for health than artificially sweetened beverages 0·47 0·37, 0·58 <0·001* 0·49 0·39, 0·60 <0·001* 0·41 0·30, 0·52 <0·001*
 An SSB tax would contribute to improving my health 0·46 0·38, 0·55 <0·001* 0·48 0·39, 0·57 <0·001* 0·47 0·38, 0·56 <0·001*
 An SSB tax would reduce my SSB consumption§ 0·39 0·30, 0·48 <0·001* 0·42 0·33, 0·51 <0·001* 0·44 0·34, 0·53 <0·001*
 An SSB tax will be paid by producers 0·21 0·11, 0·31 <0·001* 0·22 0·12, 0·32 <0·001* 0·16 0·05, 0·26 0·003
 An SSB tax will be paid by consumers 0·06 –0·06, 0·19 0·323 0·02 –0·10, 0·15 0·708 0·09 –0·04, 0·22 0·176
Beliefs about appropriateness
 SSB should be more expensive than beverages without sugar 0·72 0·65, 0·80 <0·001* 0·73 0·65, 0·80 <0·001* 0·70 0·62, 0·78 <0·001*
 SSB consumption contributes to the development of overweight 0·65 0·52, 0·77 <0·001* 0·65 0·52, 0·78 <0·001* 0·68 0·55, 0·82 <0·001*
 Overweight is a problem in the Netherlands 0·61 0·50, 0·73 <0·001* 0·61 0·49, 0·73 <0·001* 0·60 0·48, 0·72 <0·001*
 Overweight is the responsibility of SSB producers 0·53 0·43, 0·63 <0·001* 0·52 0·42, 0·62 <0·001* 0·49 0·38, 0·59 <0·001*
 An SSB tax limits individual freedom 0·48 0·39, 0·58 <0·001* 0·50 0·40, 0·59 <0·001* 0·49 0·39, 0·58 <0·001*
 Overweight is the responsibility of the government 0·43 0·32, 0·53 <0·001* 0·45 0·34, 0·56 <0·001* 0·37 0·26, 0·49 <0·001*
 Overweight is the responsibility of people themselves –0·07 –0·24, 0·09 0·384 –0·07 –0·24, 0·10 0·408 –0·23 –0·40, –0·06 0·010
Beliefs about economic and socioeconomic benefit
 Raised revenue should be used for societal health programmes 0·48 0·37, 0·60 <0·001* 0·52 0·41, 0·63 <0·001* 0·57 0·46, 0·68 <0·001*
 Raised revenue should be used for healthcare 0·41 0·29, 0·53 <0·001* 0·43 0·31, 0·55 <0·001* 0·57 0·45, 0·69 <0·001*
 An SSB tax is not fair for those with a low income 0·41 0·32, 0·51 <0·001* 0·40 0·30, 0·49 <0·001* 0·41 0·31, 0·51 <0·001*
 Raised revenue should be used for the general budget 0·27 0·17, 0·38 <0·001* 0·29 0·19, 0·40 <0·001* 0·17 0·06, 0·28 0·002*
 An SSB tax has a negative economic impact 0·15 0·03, 0·27, 0·012 0·18 0·06, 0·30 0·004 0·22 0·10, 0·35 <0·001*
Beliefs about policy adoption and implementation
 An SSB tax is feasible to implement in the Netherlands 0·67 0·58, 0·76 <0·001* 0·68 0·59, 0·76 <0·001* 0·68 0·58, 0·77 <0·001*
Trust
 Public health experts give reliable information about the health risks of SSB 0·52 0·40, 0·63 <0·001* 0·55 0·44, 0·67 <0·001* 0·62 0·51, 0·74 <0·001*
 The government views an SSB tax as a strategy to improve people’s health 0·47 0·36, 0·57 <0·001* 0·49 0·39, 0·59 <0·001* 0·45 0·34, 0·55 <0·001*
 SSB producers care about people’s health –0·07 –0·17, 0·04 0·220 –0·03 –0·13, 0·08 0·612 –0·03 –0·14, 0·08 0·592

B, regression coefficient.

All analyses were adjusted for age, sex, education level, weight status, SSB consumption, household composition, grocery responsibility and employment status.

*

P < 0·002.

Measured on a seven-point Likert scale ranging from 1 ‘strongly disagree’ to 7 ‘strongly agree’.

n 438, not including participants who responded ‘I do not drink SSB’.

§

n 425, not including participants who responded ‘I do not drink SSB’.

Reverse-coded items.