Table 2.

Studies on SSB taxations and its effect on caries incidence and/or treatment cost

Title of the study	Author, Year, Location	Age group	Study type	Outcome
Effects of Taxing Sugar-Sweetened Beverages on Caries and Treatment Costs	Schwendicke et al. 2016[41] Germany	14-79 yrs	Model-based approach	20% sales tax on SSBs will result in reduction 0.75 million of caries lesions and treatment costs of 0.08 billion Euro over a 10-y period. Greater benefit for low income, younger males.
Health impact assessment of the UK soft drinks industry levy: a comparative risk assessment modelling study	Briggs et al. 2017[25] United Kingdom	4-≥65 yrs	Comparative risk assessment model	In the best model scenario, an increase in the price of SSBs would result in 269 375 (82 211-470 928; incidence reduction of 4·4 per 1000 person-years) fewer DMFT annually. The greatest benefit for oral health would be among individuals aged younger than 18 years
The impact of a sugar-sweetened beverages tax on oral health and costs of dental care in Australia	Sowa et al. 2019[42] Australia	Adults	Cohort model	Tax of 20% would lead to a reduction in DMFT by 3.9 million units, savings of A$666 million over a 10-y period.
The caries-related cost and effects of a tax on sugar-sweetened beverages	Jevdjevic et al. 2019[43] Netherlands	6-79 yrs	Tooth-level Markov model	20% sales tax on SSBs would result in an average of 2.13 caries-free tooth years per person and around 1.03 million caries lesions prevented and avoiding treatment costs of 159 million euro. Greater benefit for males and younger age group.
Impact of sugar-sweetened beverage tax on dental caries: A simulation analysis	Urwannachotima et al. 2020[44] Thailand	Adults	Qualitative system dynamics model	Implementing SSB tax alone will not achieve the desired oral health outcomes, until it is implemented along with oral health education and improved access to oral health services