The impact of Seattle's Sweetened Beverage Tax on beverage prices and volume sold
The impact of Seattle's Sweetened Beverage Tax on beverage prices and volume sold
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DOI：
10.1016/j.ehb.2020.100856
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发表时间：
2020-05-01
影响因子：
2.5
通讯作者：
Leider, Julien
中科院分区：
文献类型：
--
作者：
Powell, Lisa M.;Leider, Julien
2018年1月1日，西雅图。WA.对每盎司含糖饮料征收1.75美分的含糖饮料税（SBT），每12盎司含至少40卡路里。这项研究利用通用产品代码级商店扫描仪数据，并使用前后干预比较站点差异（DID）研究设计，以评估SBT对西雅图征税饮料价格、西雅图及其2英里边界地区征税饮料销量的影响（跨境购物），以及免税饮料（替代品）的销售量相对于其比较地点波特兰的变化。或. DID结果显示，平均而言，在税后实施的第一年，征税饮料的价格每盎司上涨1.03美分（p < 0.001），相当于59%的税收转嫁率。征税后的第一年，征税饮料的销量平均下降了22%（p < 0.001）。与所有其他饮料类型相比，家庭饮料与个人饮料的征税饮料销量下降幅度更大（31%对10%），苏打水（29%）下降幅度更大。发现适度替代免税饮料-免税饮料的销售量增加了4%（p < 0.05）。结果显示，相对于其比较网站，西雅图2英里边境地区的征税饮料总销量没有显着增加，这表明跨境购物形式的避税并没有削弱税收的影响。(C)2020爱思唯尔B. V.保留所有权利。
On January 1, 2018 the city of Seattle. WA. implemented a 1.75-cent per ounce (oz) Sweetened Beverage Tax (SBT) on sugar-sweetened beverages with at least 40 calories per 12 oz. This study drew on universal product code-level store scanner data and used a pre-post intervention-comparison site difference-in-differences (DID) study design to assess the impact of the SBT on taxed beverage prices in Seattle, the volume sold of taxed beverages in Seattle and in its 2-mile border area (cross-border shopping), arid the volume sold of untaxed beverages (substitution) relative to changes in its comparison site of Portland. OR. The DID results showed that, on average, in the first year post-tax implementation, prices of taxed beverages rose by 1.03 cents per oz (p < 0.001) corresponding to a 59% tax pass-through rate. Volume sold of taxed beverages fell, on average, by 22% (p < 0.001) in the first year following the implementation of the tax. Volume sold of taxed beverages fell to a greater extent for family- versus individual-size beverages (31% versus 10%) and fell to a greater extent for soda (29%) compared to all other beverage types. Moderate substitution to untaxed beverages was found - volume sold of untaxed beverages increased by 4% (p < 0.05). The results revealed no significant increases in the overall volume sold of taxed beverages in the 2-mile border area of Seattle relative to its comparison site suggesting that tax avoidance in the form of cross-border shopping did not dampen the impact of the tax. (C) 2020 Elsevier B.V. All rights reserved.