How do consumers respond to “sin taxes”? New evidence from a tax on sugary drinks
Lopez-Valcarcel, Beatriz G.
It is unclear what the effects of taxes on sugar sweetened beverages (SSBs) are on consumer behaviour and which consumers may be affected the most. We evaluate the effect of the SSB tax introduced in Catalonia (but not in the rest of Spain) in May 2017 using loyalty card data of monthly purchases by 884,843 households from May 2016 to April 2018. Using a Difference-in-Differences approach, we study the SSB tax effect on the purchased quantity of beverages and sugar. Our results suggest a reduction in purchases of taxed beverages and a small increase in purchases of untaxed beverages. Households have substituted taxed beverages with their lower sugar (untaxed) counterparts. This has led to a 2.2% overall reduction in sugar purchases from beverages. Our study implies that although sin taxes moderately change consumer behaviour, a combination of different policies would be required to tackle obesity.
33 - Economia
61 - Medicina
Sucre -- Impostos
Begudes de cola
Consumidors -- Conducta
Azucar -- Impuestos
Consumidores -- Conducta
Sugar -- Taxes
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Social Science & Medicine
Fichera, Eleonora; Mora, Toni; Lopez-Valcarcel, Beatriz G. [et al.]. How do consumers respond to “sin taxes”? New evidence from a tax on sugary drinks. Social Science & Medicine, 2021, 274, 113799. Disponible en: <https://www.sciencedirect.com/science/article/pii/S0277953621001313>. Fecha de acceso: 24 mar. 2021. DOI: 10.1016/j.socscimed.2021.113799
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© 2021 The Author(s). Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).
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