eprintid: 21447 rev_number: 30 eprint_status: archive userid: 1482 importid: 105 dir: disk0/00/02/14/47 datestamp: 2016-04-12 09:54:01 lastmod: 2021-06-17 15:23:55 status_changed: 2021-06-17 15:23:55 type: monograph metadata_visibility: show creators_name: Bonnet, Céline creators_name: Réquillart, Vincent creators_idrefppn: 128209712 creators_idrefppn: 035826886 creators_halaffid: 1002422 creators_halaffid: 1002422 title: The effects of taxation on the individual consumption of sugar-sweetened beverages ispublished: pub subjects: subjects_ECO abstract: When assessing the impact of taxation on the consumption of sugar-sweetened beverages (SSBs), most studies consider the average consumer. Individual consumption is, however, very heterogeneous. In this paper, we propose a three-step methodology to evaluate the impact of SSB taxation on individual consumption. First, we use a disaggregation method to recover individual consumption from observed household consumption. Second, we estimate a matrix of price elasticities of demand. Third, we simulate the impact of a tax policy on individual consumption. We find high level of heterogeneity in consumption. Adults, both men and women, consume a greater quantity of SSBs than children. For any given age category, the average consumption of SSBs increases with body mass index. Among heavy consumers of SSBs, obese and overweight people are over-represented. In France, a e0.20/l tax on SSBs might decrease sugar intake (due to SSBs) by 0.8 kg per year on average and by more than 2 kg for 5% of the adult population; the decrease being greater for an obese adult than a normal weight adult. For children, the decrease in sugar intake is about 0.25 kg on average and greater than 0.6 kg per year for about 5% of children. date: 2016-04 date_type: published publisher: TSE Working Paper official_url: http://tse-fr.eu/pub/30410 faculty: tse divisions: tse keywords: Soft drinks keywords: excise tax keywords: differentiated products keywords: individual consumption language: en has_fulltext: TRUE subjectsJEL: JEL_D12 subjectsJEL: JEL_H31 subjectsJEL: JEL_I18 subjectsJEL: JEL_Q18 view_date_year: 2016 full_text_status: public monograph_type: working_paper series: TSE Working Paper volume: 16-638 pages: 43 institution: Université Toulouse Capitole department: Toulouse School of Economics book_title: TSE Working Paper oai_identifier: oai:tse-fr.eu:30410 harvester_local_overwrite: oai_set harvester_local_overwrite: department harvester_local_overwrite: faculty harvester_local_overwrite: keywords harvester_local_overwrite: pages harvester_local_overwrite: institution harvester_local_overwrite: id_number harvester_local_overwrite: pending harvester_local_overwrite: creators_idrefppn harvester_local_overwrite: publish_to_hal harvester_local_overwrite: creators_halaffid oai_lastmod: 2021-06-11T14:27:37Z oai_set: tse oai_set: ut1c site: ut1 publish_to_hal: FALSE citation: Bonnet, Céline and Réquillart, Vincent (2016) The effects of taxation on the individual consumption of sugar-sweetened beverages. TSE Working Paper, n. 16-638 document_url: https://publications.ut-capitole.fr/id/eprint/21447/1/wp_tse_638.pdf