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. 2021 Apr 29;9(2):113–117. doi: 10.4103/sjmms.sjmms_54_21

Table 1.

Studies on impact of sugar sweetened beverages taxes on sales, purchases and consumption

Jurisdiction Year of tax introduction Tax increase Outcome Reference
US state-level analysis Varied between states Average 4% 1 percentage point increase in the softdrink tax rate reduces the amount of calories consumed by soda by nearly 6 calories Fletcher et al.[27]
Cleveland, US 2003 5% 2% decline with a standard error of 0.04 Colantuoni and Rojas[28]
Portland, US 1991 5.5% 2% decline with a standard error of 0.04 Colantuoni and Rojas[28]
Berkeley, US 2015 US$ 0.01/oz (0.34/L) 1-year post-tax, 9.6% decline in SSB sales (ounces/transaction) in Berkeley stores Silver et al.[29]
Consumption of SSBs decreased 21% in Berkeley and 4% increase in comparison cities Falbe et al.[30]
Philadelphia, US 2017 US$ 0.015/oz (0.51/L) 30-day regular soda consumption frequency was 38% lower Zhong et al.[31]
Chile 2014 Increased from 13% to 18%, for drinks containing ≥6.25g added sugar per 100ml Households decreased monthly per capita purchase volumes of (high sugar) SSBs by 3.4% and 4.0% by calories. Caro et al.[32]
21.6% reduction in high tax soft drink volumes purchased Nakamura et al.[33]
Mexico 2014 1 peso/L Pre vs both years posttax: decline of 7.3%.
6.3% decrease in sugar drink consumption Colchero et al.[34,35,36]
Aguilar et al.[37]
France 2012 0.0716 Euros/L Taxed drinks consumption decreased by 9 centiliters per week per person Capacci et al.[38]
Catalonia, Spain 2016 0.12 Euros/L if >8 g sugar/100 mL Purchases of SSBs reduced by 4.7 L per product, a reduction by 15.4% with respect to the mean of SSB purchases before the reform Vall Castello[39]
Saudi Arabia 2017 Soda 50% and energy drinks 100% Annual purchases of soda and energy drinks reduced by 41% and 58%, respectively in 2018 as compared to 2016 Alsukait et al.[40]