eprintid: 48235 rev_number: 13 eprint_status: archive userid: 1482 importid: 105 dir: disk0/00/04/82/35 datestamp: 2023-09-25 10:11:13 lastmod: 2024-02-21 15:08:48 status_changed: 2024-02-21 15:08:48 type: article metadata_visibility: show creators_name: Bonnet, Céline creators_name: Réquillart, Vincent creators_id: celine.bonnet@tse-fr.eu creators_id: vincent.requillart@tse-fr.eu creators_idrefppn: 254004563 creators_idrefppn: 035826886 creators_affiliation: Toulouse School of Economics; Université Toulouse Capitole;INRAE creators_halaffid: 1002422;81148;577435 creators_halaffid: 1002422;577435 title: The effects of taxation on the individual consumption of sugar-sweetened beverages ispublished: pub subjects: subjects_ECO abstract: To assess the impact of taxation on the consumption of sugar-sweetened beverages (SSBs) most economic studies using household data 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 the demand for different categories of households. Finally, we simulate the impact of a tax policy on individual consumption. We find a high level of heterogeneity in consumption. Adults, both men and women, consume a greater quantity of SSBs than children. More importantly, for any given age category, the average consumption of SSBs increases with body mass index (BMI). Among heavy consumers of SSBs, obese and overweight people are over-represented. In France, a €0.20/l tax on SSBs might decrease sugar intake by more than 2 kg per year on average and by more than 5 kg, roughly 3 teaspoons/day, for 5% of the adult population. Moreover, overweight and obese men and women, who correspond to 41% of the adult population, represent 56% of the last five percentiles of the distribution of the variation in sugar intake. This is a key result because the objective of taxation is to decrease the consumption of individuals who are more at risk, that is those who are overweight and obese. We also show that classical method of the assessment of tax policies based on per-capita consumption underestimate the effect of the tax for obese adults by 9%. Finally, we estimate that a €0.20/l tax on SSBs might avoid about 640 deaths (about 1.6% of the considered diseases) as a consequence of the decrease in SSB consumption. date: 2023-12 date_type: published publisher: Elsevier Science id_number: 10.1016/j.ehb.2023.101277 official_url: http://tse-fr.eu/pub/128488 faculty: tse divisions: tse language: en has_fulltext: FALSE doi: 10.1016/j.ehb.2023.101277 view_date_year: 2023 full_text_status: none publication: Economics and Human Biology volume: vol.51 place_of_pub: London refereed: TRUE issn: 1570-677X oai_identifier: oai:tse-fr.eu:128488 harvester_local_overwrite: number harvester_local_overwrite: volume harvester_local_overwrite: issn harvester_local_overwrite: pending harvester_local_overwrite: creators_idrefppn harvester_local_overwrite: creators_halaffid harvester_local_overwrite: publisher harvester_local_overwrite: place_of_pub harvester_local_overwrite: hal_id harvester_local_overwrite: hal_version harvester_local_overwrite: hal_url harvester_local_overwrite: hal_passwd harvester_local_overwrite: creators_id oai_lastmod: 2024-02-15T08:51:50Z oai_set: tse site: ut1 hal_id: hal-04216796 hal_passwd: t3l?vg3w hal_version: 1 hal_url: https://hal.science/hal-04216796 citation: Bonnet, Céline and Réquillart, Vincent (2023) The effects of taxation on the individual consumption of sugar-sweetened beverages. Economics and Human Biology, vol.51.