How sugar-sweetened beverage tax revenues are being used in the United States.
How sugar-sweetened beverage tax revenues are being used in the United States.
复制标题
美国如何使用含糖饮料税收。
DOI：
10.1016/j.pmedr.2021.101388
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发表时间：
2021-09
影响因子：
2.8
通讯作者：
Madsen KA
中科院分区：
文献类型：
--
作者：
Krieger J;Magee K;Hennings T;Schoof J;Madsen KA
美国有7个城市征收含糖饮料税，每年筹集1.34亿美元。幼儿教育方案获得了最大的税收投资（5800万美元）。社区改善（例如，娱乐中心和图书馆）是第二大（2100万美元）。增加健康食品和饮料的获取（例如，生产补贴）获得1700万美元。85%的收入用于支持受影响社区的项目和计划。我们试图描述美国7个城市的含糖饮料（SSB）消费税收入是如何分配的，谁从这些投资中受益，以及分配是否符合税收立法的初衷。我们从公开文件和关键线人中收集了有关最近一个财政年度（从2018年到2021年）拨款的信息。在美国7个有税收的城市中，SSB税收的平均年收入总计1.339亿美元。在所研究的财政年度，各城市共分配了1.332亿美元的SSB税收。人力和社区资本投资总额为8960万美元（占所有拨款的67%），用于儿童早期发展、社区基础设施改善以及青年和劳动力发展。与健康相关的投资总额为3690万美元（占总拨款的28%），资助获得健康食品和饮料;支持体育活动机会;促进整体身体，心理或社会健康和福祉;健康和营养教育;慢性病预防和管理;减少SSB消费。在具体说明如何使用税收收入的3个城市中，分配与承诺的收入用途一致。此外，总收入的85%（1.129亿美元）用于支持受影响社区（经历健康不平等，歧视和排斥的社区）的工作和计划。SSB的税收支持改善社区健康，发展人力和社区资本以及促进公平的举措。这些投资可能会产生额外的健康益处，超出较低的SSB消费量所带来的益处。对收入分配情况的持续跟踪和公开报告将提高透明度和问责制。
7 U.S. cities have a sugar-sweetened-beverage tax, raising $134 million annually. Early childhood programs received the largest investment of tax revenues ($58M). Community improvements (e.g., rec centers & libraries) were second largest ($21M). Increasing healthy food and beverage access (e.g., produce subsidies) received $17M. 85% of revenues supported projects and programs in impacted communities. We sought to describe how revenues from sugar-sweetened beverage (SSB) excise taxes in 7 U.S. cities are being allocated, who is benefiting from these investments, and whether allocations are consistent with the original intent of tax legislation. We collected information from public documents and key informants about allocations in the most recent fiscal year available (ranging from 2018 to 2021). Across the 7 U.S. cities with taxes, the average annual revenue from SSB taxes totaled $133.9 M. In the fiscal year studied, cities allocated a total of $133.2 M in SSB tax revenues. Human and community capital investments totaled $89.6 M (67% of all allocations) funding early childhood development, community infrastructure improvements, and youth and workforce development. Health-related investments totaled $36.9 M (28% of total allocations), funding access to healthy foods and beverages; support for physical activity opportunities; promotion of overall physical, mental or social health and wellbeing; health and nutrition education; chronic-disease prevention and management; and reducing SSB consumption. In the 3 cities that specified how tax revenues would be spent, allocations were consistent with promised uses of revenues. In addition, 85% of aggregated revenues ($112.9 M) were targeted to support work and programs in impacted communities (communities that experience health inequities, discrimination and exclusion). SSB tax revenues are supporting initiatives to improve community health, develop human and community capital, and advance equity. These investments may yield additional health benefits beyond those resulting from lower SSB consumption. Consistent tracking and public reporting on revenue allocations would increase transparency and accountability.
影响因子：
12.7
作者：
Falbe, Jennifer;Grummon, Anna H.;Madsen, Kristine A.
通讯作者：
Madsen, Kristine A.
影响因子：
2.5
作者：
Powell, Lisa M.;Leider, Julien
通讯作者：
Leider, Julien