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Is a sugar-sweetened beverages tax effective in reducing the incidence of type 2 diabetes?
[Je daň ze slazených nápojů účinná v omezení výskytu cukrovky druhého typu?]

Author

Listed:
  • Tereza Havelková
  • Stanislav Klazar
  • Barbora Slintáková

Abstract

Sweetened beverages are a significant source of added sugar in the diet and thus a major risk factor for obesity and serious diseases with significant societal costs. In order to curb their consumption, special excise duties have been imposed on them in a number of countries around the world. The aim of our research was to test the effectiveness of a tax on sweetened beverages using real data on the global prevalence of type 2 diabetes. We tested a relationship between diabetes prevalence and the tax assuming that the prevalence of the disease depends on the income of the country. Our analysis revealed a statistically significant, but contrary to expectations, positive relationship between disease prevalence and the existence of tax in richer countries. This suggests that the tax on sweetened beverages is not high enough to make demand price elastic, or that we need to wait a longer time before the tax is effective, or that the decline in diabetes prevalence is not yet large enough?

Suggested Citation

  • Tereza Havelková & Stanislav Klazar & Barbora Slintáková, 2024. "Is a sugar-sweetened beverages tax effective in reducing the incidence of type 2 diabetes? [Je daň ze slazených nápojů účinná v omezení výskytu cukrovky druhého typu?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2024(3), pages 45-58.
    • Handle: RePEc:prg:jnlcfu:v:2024:y:2024:i:3:id:606:p:45-58
    DOI: 10.18267/j.cfuc.606
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    References listed on IDEAS

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    1. Barry M Popkin & Shu Wen Ng, 2021. "Sugar-sweetened beverage taxes: Lessons to date and the future of taxation," PLOS Medicine, Public Library of Science, vol. 18(1), pages 1-6, January.
    2. Sharon S Nakhimovsky & Andrea B Feigl & Carlos Avila & Gael O’Sullivan & Elizabeth Macgregor-Skinner & Mark Spranca, 2016. "Taxes on Sugar-Sweetened Beverages to Reduce Overweight and Obesity in Middle-Income Countries: A Systematic Review," PLOS ONE, Public Library of Science, vol. 11(9), pages 1-22, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Sugar-sweetened beverages tax; Type 2 diabetes; Excises; Daň ze slazených nápojů; Cukrovka druhého typu; Spotřební daně;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • I12 - Health, Education, and Welfare - - Health - - - Health Behavior

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