Evaluating the impact of SSB and nonessential food taxes in Mexico

 描述(申请人提供)：2014年1月1日，墨西哥政府开征了两项税收。其中之一是对任何添加糖的非酒精饮料(粉末、浓缩饮料或即饮饮料)征收每升1比索的消费税(实际上约为2013年价格的10%)(称为加糖饮料或SSB税)。同时，他们对能量密度为≥275千卡/100克的一系列非必需食品征收8%的从价税，目标是高添加糖或固体脂肪的食品(这里称为非必需食品税)。这些加在一起，占墨西哥每个年龄段每日卡路里摄入量的20%-25%。墨西哥是美洲第一个征收10%或更高SSB税的国家，也是全球第二个国家(法国是另一个)。目前的提案侧重于发展对税收的基本了解，以及在定价和价格促销以及消费者购买变化方面的行业反应。墨西哥和墨西哥裔美国人面临着极高的肥胖、内脏脂肪和糖尿病水平。我们的首要目标是了解SSB和非必需食品税是否在数量和营养(卡路里、总糖、钠和饱和脂肪)方面改变了已纳税和未纳税的消费者包装食品/饮料产品、产品尺寸、重新配方以及最终食品购买量的价格。我们将结合政府和商业居民家庭购买数据，研究税前和税后餐饮价格变化、餐饮购买变化以及整体食品购买模式。我们将使用乔治研究所的创新软件来收集、输入并将2014年和2016-2018年从墨西哥各地商店收集的包装产品的营养事实小组(NFP)和成分数据与2012-2018年尼尔森家庭消费者小组服务(CPS)的食品购买数据联系起来，尼尔森家庭消费者小组服务代表了墨西哥80%的人口。我们的纵向分析将主要集中在纵向差-差-差固定和随机效应模型。如果我们在征税后发现购买量和营养素有显著变化，未来的工作将包括收集数据，以研究饮食摄入量、身体成分和关键心脏代谢问题的风险/流行率的变化，以及这些税收的收入是如何使用的。

 DESCRIPTION (provided by applicant): On January 1, 2014 the Mexican government instituted two taxes. One was a 1-peso-per-liter (effectively around 10% of 2013 prices) specific excise tax on any beverage (powder, concentrate or ready to drink) with added sugar that is nonalcoholic (called sugar-sweetened beverage or SSB tax). Concurrently, they instituted an 8% ad valorem tax on a wide range of nonessential foods with energy density ≥275kcal/100g targeting foods high in added sugars or solid fats (herein "nonessential food tax"). Jointly these cover 20-25% of each age grouping's daily caloric intake in Mexico. Mexico is the first country in the Americas and second country globally with a 10% or greater SSB tax (France is the other). The present proposal focuses on developing a basic understanding of the tax and the industry response in terms of pricing and price promotions and consumer's changes in purchases. Mexico and Mexican-Americans face extremely high levels of obesity, visceral fat and diabetes. Our overriding goal is to understand whether the SSB and nonessential food taxes shifted prices of both taxed and untaxed consumer packaged food/beverage products, product sizes, reformulations, and ultimately food purchases both in terms of volume and nutrients (calories, total sugars, sodium and saturated fats). We will use a combination of government and commercial household purchase data to study changes in food and beverage prices before and after the taxes, changes in food and beverage purchases, as well as overall food purchase patterns. We will use innovative software from The George Institute to collect, enter and link nutrition facts panel (NFP) and ingredient data of packaged products collected from stores across Mexico in 2014 and 2016-2018 with food purchase data from the 2012-2018 Nielsen Household Consumer Panel Service (CPS) that represents 80% of the Mexican population. Our longitudinal analysis will focus mainly on longitudinal difference-on-difference fixed and random effects models. Should we find significant changes in volume and nutrients purchased after the tax was instituted, future work will include collection data to study changes in dietary intake, body composition and risk/prevalence of key cardio metabolic problems, as well as how revenues from these taxes are spent.