Sugar taxes: A review of the evidence

Abstract

This report provides an assessment of the evidence for sugar taxes as a fiscal instrument to improve health. Forty-seven peer-reviewed studies and working papers published in the last five years were reviewed, summarised and assessed for key methodological issues. Experience with sugar taxes is complicated by inconsistencies in their design and context. Most sugar taxes apply to sugar-sweetened beverages, but some also include pure fruit juices or other foods with high sugar content. Some are valoric taxes while others are volumetric. Some taxes were implemented alongside other measures to improve diets or increase awareness of the danger of excess sugar consumption. Sugar taxes are also implemented in some jurisdictions as a means to raise additional tax revenue, with no particular expectation that any reduction in intake will translate into health benefits but sometimes with revenues being earmarked for health programmes.