Examination of Taxation on Sugar-Sweetened Beverages

Abstract

The trend of taxation on sugar-sweetened beverages (SSBs) has grown substantially in the past few years. This research is designed to examine different questions to different aspects of the SSB tax to get a better understanding of the effectiveness of the tax. Since the SSB tax is a sin tax, it is necessary to research some of the challenges that were imposed on prior sin taxes and to determine if the sin taxes work. I will also relate the specific challenges that the sin taxes faced and how they could relate to the SSB tax implementation. I also look into the health effects of SSB consumption and how they contribute to factors like obesity and diabetes. This prior research helped answer the question of whether SSB consumption is associated with obesity and diabetes. If it is determined that there is no association, then there is no need for a SSB tax.