Sugar-sweetened beverage tax implementation processes: results of a scoping review

Health Research Policy and Systems

on behalf of the PEN Consortium¹  Sarah Forberger²  Lara Christianson²  Jennifer Frense²  Hajo Zeeb²  Lucia Reisch²  Aleksandra Luszczynska³  Karolina Lobczowska³  Daniel Alexander Scheller⁴  Janine Wendt⁴  Jürgen Michael Steinacker⁴  Biljana Meshkovska⁵ 

[1] ;Department of Prevention and Evaluation, Leibniz Institute for Prevention Research and Epidemiology-BIPS;Department of Psychology in Wroclaw, SWPS University of Social Sciences and Humanities;Division of Sports and Rehabilitation Medicine, Department of Internal Medicine II, Ulm University Medical Center;Institute of Basic Medical Sciences, University of Oslo;

关键词: SSB taxation;    Public policy;    Implementation;    Implementation process;   

DOI  :  10.1186/s12961-022-00832-3

来源: DOAJ

【 摘 要 】

Abstract Taxing sugar-sweetened beverages (SSB) is seen as a win–win situation for governments. It is argued that SSB taxes are relatively easy to implement from a practical perspective compared to for example other nutrition policies. However, the implementation of SSB taxation laws does not happen by itself. Therefore, this work examines implementation processes for SSB taxation in terms of (1) pre-implementation context, (2) taxation instruments used and (3) interactions in the implementation process. Ten databases and grey literature were systematically searched for studies reporting on SSB taxation implementation processes up to February 2020. All studies (N = 1248) were screened independently by two reviewers according to predefined criteria. The selection of variables to be extracted was based on the policy cycle heuristic and informed by intervention implementation research. Information on the process of implementing SSB taxation is limited. Only six cases based on three publications were identified, indicating a gap in this research area. SSB taxation implementation was accomplished by hiring a subcontractor for the implementation or using pre-existing tax collection structures. Political and public support within the implementation process seems to be supportive for the city of Berkeley and for Portugal but was not reported for the Pacific Islands. However, the existing data are very limited, and further research on SSB taxation implementation processes is needed to determine whether the aim of the policy and the envisaged outcome are linked in practice. Registration The protocol was registered with the Open Science Framework (OSF) (osf.io/7w84q/)

【 授权许可】

Unknown