Little progress has been made in reducing deaths from chronic noncommunicable diseases associated with being overweight or obese worldwide, prompting the World Health Organization and others to recommend the implementation of taxes on sugar-sweetened beverages (SSBs). In response, SSB taxes have been widely implemented over the last decade, and a burgeoning literature aims at understanding their effects. We assess the state of knowledge regarding the impacts of SSB taxes and provide context for the results reported to date based on the recent consumer behavior literature and incentives of supply-chain intermediaries in modern food markets. Evidence suggests only a portion of a tax on distributors or manufacturers is passed forward to consumers, inducing only mild and highly variable impacts on SSB purchases. We argue that the literature provides no consistent evidence that SSB taxes have incentivized increased purchases of healthier beverages and caused overall SSB consumption to decrease. Finally, we consider the efficacy of SSB taxes, alone or in combination with other policies, as part of jurisdictions’ policy goals, including promoting healthier diets, generating revenue, and improving equity.

中文翻译：

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新一波含糖饮料税：它们是否达到了政策目标，我们能否做得更好？


在减少全球与超重或肥胖相关的慢性非传染性疾病死亡方面进展甚微，促使世界卫生组织和其他机构建议对含糖饮料 （SSB） 征税。作为回应，SSB 税在过去十年中得到了广泛实施，并且越来越多的文献旨在了解其影响。我们评估了有关 SSB 税影响的知识状况，并根据最近的消费者行为文献和现代食品市场供应链中介的激励措施为迄今为止报告的结果提供了背景。有证据表明，对分销商或制造商征收的税中只有一部分转嫁给消费者，对 SSB 购买仅产生轻微且高度可变的影响。我们认为，文献没有提供一致的证据表明 SSB 税刺激了更健康饮料的购买增加并导致 SSB 的整体消费量减少。最后，我们将 SSB 税单独或与其他政策相结合的有效性视为司法管辖区政策目标的一部分，包括促进更健康的饮食、创造收入和提高公平性。