Table 1.
Legislated SSB taxes by jurisdiction, date of introduction and the legislated tax rates
| Ad Valorem Taxes | ||||||
|---|---|---|---|---|---|---|
| Jurisdiction | Date of introduction | Legislated tax increase | Volumetric tax estimated from import unit value in US$/La | Ad valorem tax rate, reported % | Ref | |
| Chile | Oct, 2014 | Increased from 13% to 18% if ≥6.25 g sugar/100 mL | 0.06 | 5 | Caro et al and Nakamura et al31, 33 | |
| US, state level analyses | Various | Average of 3%‐5% sales tax | 0.03 | 4 | Sturm et al and Fletcher et al44, 45, 46, 47 | |
| Cleveland, Ohio, US | 2003 | 5% sales tax | 0.04 | 5.0 | Colantuoni and Rojas48 | |
| Portland, Maine, US | Aug, 1991 | 5.5% sales tax | 0.05 | 5.5 | Colantuoni and Rojas48 | |
| Volumetric Taxes | ||||||
|---|---|---|---|---|---|---|
| Jurisdiction | Date of introduction | Legislated tax increase | Volumetric tax rate, converted to US$/Lb | AVE tax % reported by the studyc | AVE tax as % of import unit valued | Ref |
| Catalonia, Spain | May, 2016 | €0.12/L if >8 g sugar/100 mL | 0.13 | 5‐23 | 11.4 | Vall Castello49 |
| France | Jan, 2012 | €0.0716/L | 0.09 | 7.1‐8.4 | 9.7 | Capacci et al and European Competitiveness and Sustainable Industrial Policy Consotium50, 51 |
| Finland | 2011 | Increased from €0.045/L to €0.075/L | 0.04 | ‐ | 3.7 | European Competitiveness and Sustainable Industrial Policy Consotium51 |
| Finland | 2012 | Increased from €0.075/L to €0.11/L | 0.04 | ‐ | 3.9 | European Competitiveness and Sustainable Industrial Policy Consotium51 |
| Hungary | 2011 | 7 HUF/L | 0.03 | ‐ | 5.2 | European Competitiveness and Sustainable Industrial Policy Consotium51 |
| Mexico | Jan, 2014 | 1 peso/L | 0.08 | 9‐10 | 6.7 | Colchero et al, Aguilar et al, and Andalón and Gibson32, 52, 53, 54, 55 |
| Berkeley, California, US | Mar, 2015 | US$ 0.01/oz (0.34/L) | 0.34 | 12‐34 | 21.9 | Silver et al and Falbe et al56, 57 |
| Philadelphia, Pennsylvania, US | Jan, 2017 | US$ 0.015/oz (0.51/L) | 0.51 | 20 | 33.3 | Zhong58 |
Note. Further information is available on how these figures were calculated from Table C in the Appendix S2.
Abbreviations: AVE, ad valorem equivalent; Ref, references; SSB, sugar‐sweetened beverage.
Ad valorem taxes were converted into volumetric rates in US$/L using the tax per litre on the average import unit value (US$/L, HS 22.02) of sweetened beverages from UN Comtrade data at the time the tax was introduced.
Volumetric taxes corresponded to a specific price increase per unit volume in local currency and were converted to US$/L using the IMF official exchange rates in the year of the tax.
Some studies did not report ad valorem equivalent tax rates.
Volumetric taxes charged at a per volume value were transformed into an ad valorem equivalent (AVE, %). The value of the tax in LCU/L (year of the tax) was divided by the import unit value of sweetened beverage imports per litre (US$/L, HS 22.02) (transformed into local currency units (LCU) using the IMF official exchange rates in LCU/USD in the same year) to calculate a percentage figure, the ad valorem equivalent.