一勺糖税有助于减少热量吗？英国软饮料行业税分析
Does a Spoonful of Sugar Levy Help the Calories Go Down? An Analysis of the UK Soft Drinks Industry Levy
Review of Economics and Statistics · 2023 · [{"name": "Alex Dickson", "affiliation": ["University of Strathclyde"]}, {"name": "Markus Gehrsitz", "affiliation": ["University of Strathclyde", "IZA - Institute of Labor Economics"]}, {"name": "Jonathan Kemp", "affiliation": ["University of Strathclyde"]}]
中文摘要
摘要 本研究评估了2018年英国软饮料行业税的影响。我们将新颖的电子销售点数据与纵向营养信息以及多种事件研究设定相结合。除少数全球软饮料品牌外，几乎所有品牌都降低了含糖量，从而避免了分级征税。对于保持原配方的品牌，该税平均而言被超额转嫁，导致零售价格大幅上涨、消费量大幅下降，尤其是可乐类饮料。该税使每位英国居民每年的热量摄入减少约6600卡路里，其中80%可归因于制造商的配方调整。
Abstract
Abstract This study evaluates the effects of the 2018 UK Soft Drinks Industry Levy. We combine novel electronic point-of-sale data with longitudinal nutritional information and a variety of event-study specifications. All but a few global soft drink brands reduced sugar content and hence avoided the tiered levy. For brands that maintained their recipes, the levy was on average overshifted, resulting in substantial retail price increases and reductions in consumption, particularly for colas. The levy is responsible for a reduction in intake of about 6,600 calories per year per UK resident, 80% of which is attributable to reformulation by manufacturers.