Caries increment is affected by sugar-sweetened beverage (SSB) consumption. Taxing SSBs could reduce sugar consumption and caries increment. The authors aimed to estimate the impact of a 20% SSB sales tax on caries increment and associated treatment costs (as well as the resulting tax revenue) in the context of Germany. A model-based approach was taken, estimating the effects for the German population aged 14 to 79 y over a 10-y period. Taxation was assumed to affect beverage-associated sugar consumption via empirical demand elasticities. Altered consumption affected caries increments and treatment costs, with cost estimates being calculated under the perspective of the statutory health insurance. National representative consumption and price data were used to estimate tax revenue. Microsimulations were performed to estimate health outcomes, costs, and revenue impact in different age, sex, and income groups. Implementing a 20% SSB sales tax reduced sugar consumption in nearly all male groups but in fewer female groups. The reduction was larger among younger than older individuals and among those with low income. Taxation reduced caries increment and treatment costs especially in younger (rather than older) individuals and those with low income. Over 10 y, mean (SD) net caries increments at the population level were 82.27 (1.15) million and 83.02 (1.08) million teeth at 20% and 0% SSB tax, respectively. These generated treatment costs of 2.64 (0.39) billion and 2.72 (0.35) billion euro, respectively. Additional tax revenue was 37.99 (3.41) billion euro over the 10 y. In conclusion and within the limitations of this study's perspective, database, and underlying assumptions, implementing a 20% sales tax on SSBs is likely to reduce caries increment, especially in young low-income males, thereby also reducing inequalities in the distribution of caries experience. Taxation would also reduce treatment costs. However, these reductions might be limited in the total population.

Background As a primary source of added sugars in the US diet, sugar-sweetened beverage (SSB) consumption is presumed to contribute to obesity prevalence and poor oral health. We systematically synthesized and quantified evidence from US-based natural experiments concerning the impact of SSB taxes on beverage prices, sales, purchases, and consumption. Methods A keyword and reference search was performed in PubMed, Web of Science, Cochrane Library, Scopus, and EconLit from the inception of an electronic bibliographic database to Oct 31, 2022. Meta-analysis was conducted to estimate the pooled effect of soda taxes on SSB consumption, prices, passthrough rate, and purchases. Results Twenty-six natural experiments, all adopting a difference-in-differences approach, were included. Studies assessed soda taxes in Berkeley, Oakland, and San Francisco in California, Philadelphia in Pennsylvania, Boulder in Colorado, Seattle in Washington, and Cook County in Illinois. Tax rates ranged from 1 to 2 ¢/oz. The imposition of the soda tax was associated with a 1.06 ¢/oz. (95% confidence interval [CI] = 0.90, 1.22) increase in SSB prices and a 27.3% (95% CI = 19.3, 35.4%) decrease in SSB purchases. The soda tax passthrough rate was 79.7% (95% CI = 65.8, 93.6%). A 1 ¢/oz. increase in soda tax rate was associated with increased prices of SSBs by 0.84 ¢/oz (95% CI = 0.33, 1.35). Conclusion Soda taxes could be effective policy leverage to nudge people toward purchasing and consuming fewer SSBs. Future research should examine evidence-based classifications of SSBs, targeted use of revenues generated by taxes to reduce health and income disparities, and the feasibility of redesigning the soda tax to improve efficiency.

Dental caries is one of the largest health concerns worldwide, and a key causative factor is excess sugar intake. Sugar-sweetened beverages (SSBs) are one of the largest sources of added sugars, which significantly contribute to adverse oral and general health. To reduce SSB consumption and its consequent impact on health, including dental caries, several interventional measures have been implemented; sugar taxation is one such measure. This review aimed at understanding the current knowledge available regarding the effect of sugar taxation on dental caries. Accordingly, PubMed, the Cochrane Library, Web of Science, and Scopus were searched with relevant keywords and findings from the identified studies are discussed in this review article.

and post-tax) ( 24 ) . Table 2. Summary of study findings evaluating the potential impact of sugar-sweetened beverages (SSB) taxes on dietary intake, purchase or sales Author, year Country Study design Product Tax rates Outcome/measure Study population Major findings High-income Alvarado et al. , 2019 Barbados Interrupted time series (uncontrolled and controlled) Carbonated SSB and sweetened juice drinks 10 % ad valorem tax SSB sales (change – ml/capita/week) All population Sales decreased 8·6 ml/capita/week (95 % CI (–10·0, –7·3)) Briggs et al. , 2013b United Kingdom Price elasticity and modelling of SSB tax Soft drinks with added sugar 20 % sales tax SSB purchase (% change) Energy intake (kcal/person/d) Adults aged ≥16 years old Decrease in consumption of 15 %, in energy intake of 16·7 kcal/person/d Briggs et al. , 2013a Ireland Price elasticity and modelling of SSB tax Soft drinks with added sugar 10 % excise tax Energy intake (kcal/person/d) Adults Decrease of 2·1 kcal/person/d in energy intake Fletcher et al. , 2010a USA Price elasticity and modelling of SSB tax Soft drinks Soft drink tax data between 1989 and 2006 Energy intake (kcal/d) Children and adolescents 1 % increase in taxes reduced soda consumption by nearly 6 calories among the youth Fletcher et al. , 2010b USA Price elasticity and modelling of SSB tax Soft drinks Soft drink tax data between 1988–1994 and 1999–2006 (mean tax 2·715 %) Consumption (% change) Energy intake (kcal/d) Children and adolescents No significant association between taxing soft drinks and children’s weight among the full sample Lin et al. , 2011 USA Price elasticity and modelling of SSB tax Regular soft drinks, sports and energy drinks, and fruit drinks 20 % excise tax Energy intake (kcal/d) Adults Decrease –36 kcal/d in energy intake Long et al. , 2015 USA Price elasticity and modelling of SSB tax Carbonated SSB $0·01 cent per fluid ounce excise tax Consumption (% change) Youth and adults Decrease 20 % (95 % CI (11, 43)) in con

purchase. Drinks covered under a soda tax often include carbonated soft drinks, sports drinks and energy drinks. Fruit juices without added sugar are usually A sugary drink tax, soda tax, or sweetened beverage tax (SBT) is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened beverages by making them more expensive to purchase. Drinks covered under a soda tax often include carbonated soft drinks, sports drinks and energy drinks. Fruit juices without added sugar are usually excluded, despite similar sugar content, t A sugary drink tax, soda tax, or sweetened beverage tax (SBT) is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened beverages by making them more expensive to purchase. Drinks covered under a soda tax often include carbonated soft drinks, sports drinks and energy drinks. Fruit juices without added sugar are usually excluded, despite similar sugar content, though there is some debate on including them. This policy intervention is an effort to decrease obesity and the health impacts related to being overweight. The tax is a matter of public debate in many countries and beverage producers like Coca-Cola often oppose it. Advocates such as national medical associations and the World Health Organization promote the tax as an example of a Pigouvian tax, aimed to discourage unhealthy diets and offset the growing economic costs of obesity. T…

Background: The rising obesity rates in South Africa (SA) can be attributed to the high availability, accessibility, and excessive consumption of sugar-sweetened beverages (SSBs). In response, SA introduced the Health Promotion Levy (HPL) in 2018 to increase the price of SSBs and discourage consumer purchases. Some SSBs were reformulated to reduce sugar content and reduce tax liability. The sensory qualities of reformulated SSBs (RSSBs) may be different, leading to poor acceptance.Objective: To assess the acceptability of RSSBs among consumers employed at schools, and the availability and accessibility of RSSBs at major retail grocery stores (MRGSs) in Pietermaritzburg (PMB).Methods: A cross-sectional descriptive study was conducted at 13 schools in PMB (n = 192). A sensory evaluation was used to assess the acceptability of six RSSB samples (zero-sugar and light soft drinks, squash, sports/energy drink, iced tea, and flavoured water). A survey was conducted at MRGSs (n = 10) to assess the availability and accessibility of the RSSBs.Results: The light (p < 0.05) and zero-sugar soft drinks (p < 0.05), and sports/energy drink (p < 0.05) were acceptable to the consumers; however, the flavoured water (p < 0.05) and iced tea (p < 0.05) were less acceptable. Soft drinks, squash; and sports/energy drinks were most available at the MRGSs. A soft drink brand was the most accessible, taking the most shelf space (mean = 1 773.90 cm ± 3 199.93 cm) and situated at all shelf levels (top, mi