تأثیر مالیات SSB بر فروش
ترجمه نشده

تأثیر مالیات SSB بر فروش

عنوان فارسی مقاله: تأثیر مالیات SSB بر فروش
عنوان انگلیسی مقاله: Impact of SSB taxes on sales
مجله/کنفرانس: اقتصاد و زیست شناسی انسانی - Economics And Human Biology
رشته های تحصیلی مرتبط: حسابداری، اقتصاد
گرایش های تحصیلی مرتبط: حسابداری مالی، اقتصاد مالی، حسابداری مالیاتی، برنامه ریزی سیستم های اقتصادی
کلمات کلیدی فارسی: مالیات های شکر شیرین، ارزیابی سیاست
کلمات کلیدی انگلیسی: Sugar-sweetened taxes، Policy evaluation
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journals List - JCR - MedLine
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.ehb.2019.100821
دانشگاه: Universitat de Barcelona & Institut d’Economia de Barcelona & CRES-UPF, Spain
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2020
ایمپکت فاکتور: 2/282 در سال 2019
شاخص H_index: 49 در سال 2020
شاخص SJR: 1/524 در سال 2019
شناسه ISSN: 1570-677X
شاخص Quartile (چارک): Q1 در سال 2019
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 12
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E14428
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- The Catalan Tax on sugar-sweetened drinks


3- Data


4- Econometric strategy & results


5- Conclusions


References

نمونه متن انگلیسی مقاله

Abstract


In this paper, we analyze a tax on sugar-sweetened beverages (SSB) that was introduced in Catalonia on May 1, 2017. The Bill established the requirement of a 100% pass-through of the tax to the final consumer and two levels of the tax: 0.08 euro/liter for products with 5-less than 8 g of sugar and 0.12 euro/liter for products with 8 g of sugar or more. Previous literature focusing on the impact of SSB taxes finds that pass-though is only complete in the long-term. Our paper provides new evidence that, when the tax increases prices substantially and immediately, the sales response is also significant. In particular, we estimate that the new SSB tax in Catalonia reduced SSB purchases by 7.7%. We document that part of this reduction is substituted by an increase in sales of zero/light drinks (substitution effect). Importantly, the reduction in purchases is stronger in areas with a higher incidence of obesity, in areas with higher household incomes and for products with higher sugar content.


Introduction


In most developed countries, the incidence of overweight and obesity is growing very rapidly. In OECD countries, 54% of the adult population was overweight in 2015, and approximately 19.5% of the population was obese (see Figs. 1 and 2 below, OECD Health Statistics, 2017).1 Furthermore, these conditions are a growing concern not only for the adult population but also for children.2 Higher overweight incidence among children is worrying because it will entail increases in public health problems in the future. Indeed, OECD projections show a steady increase in overweight prevalence until at least 2030 (OECD, 2017). Consumption of sugar is considered to be one of the driving causes of the growing overweight and obesity incidence (Te Morenga et al., 2012), and part of the sugar consumption and its associated excess caloric intake comes from the consumption of sugar-sweetened beverages (SSBs).3 Block (2004) reports that the number one contributor of energy intake is soft drinks, which contributes 7.1% of energy intake in two representative surveys in the United States. In a meta-analysis summarizing the results of 32 studies, there is evidence from cohort analysis showing that an increment of one daily serving of SSBs is associated with a 0.22 kg weight gain in adults over one year (Malik et al., 2013). Furthermore, there is increasing evidence showing the direct link between the consumption of SSBs and numerous health problems, such as increased risk of cardiovascular diseases (coronary heart diseases and strokes, Bechthold et al., 2017), increased risk of hypertension (Schwingshackl et al., 2017), and diabetes 2 and metabolic syndrome (Malik et al., 2010). In a recently published paper using a large prospective cohort of more than 100,000 participants, the consumption of sugary drinks is found to be associated with increased risk of overall cancer and breast cancer (Chazelas et al., 2019).

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