Distribution of Sugar-Sweetened Beverage Taxation Effects in the Population

The evidence reviewed in Chaps. 5 and 6 suggests that a tax on soda/sugar-sweetened beverages (SSBs) causing a 10–20 % price increase could result in a lower-average SSB consumption in the population. But beyond average values, would the poorest consumers be disproportionally burdened by the tax? Would they benefit from larger health gains? Overall, the evidence suggests that the financial contribution to tax revenues would be relatively modest for most consumers and not much different across income groups. Low-income households consuming large SSB amounts and not prone to reduce their consumption may be more negatively impacted than other consumers. As regards SSB taxation health benefits, these are hardly predictable (see Chap. 7) and it remains unclear whether these could be greater in lower-income households and in the heaviest SSB consumers. Inequity concerns surrounding SSB taxation could be somewhat mitigated through the earmarking of tax proceeds for health promotion causes.