Health and Distributional Effects Taxing Sugar-Sweetened Beverages : The Case of Kazakhstan

Baez, Javier E. ; Fuchs, Alan ; Mandeville, Kate ; Alonso-Soria, Ana Cristina

World Bank, Washington, DC

关键词: TAXATION;    DISTRIBUTIONAL IMPACT;    CONSUMPTION TAX;    HOUSEHOLD CONSUMPTION;    HEALTH CARE EXPENDITURE;   

RP-ID  :  149172

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Consumption of sugar-sweetened beverages(SSBs) has been linked to a range of noncommunicablediseases (NCDs), including diabetes, obesity, cardiovasculardisease, and over 12 types of cancer (Singh, et al. 2015).Increasingly, governments around the world are taxing SSBsto curb sugar consumption. However, especially in low andmiddle-income countries, concern is growing over theapparent regressive character of consumer taxes. This notecontributes to the literature on the effect of taxes onunhealthy products. The extended cost-benefit analysis(ECBA) methodology is applied to assess distributionaleffects of an increase of SSB taxes on householdexpenditures, out-of-pocket (OOP) medical expenses, andproductivity in Kazakhstan. Results suggest that thelong-term net income effect of an increase in SSB taxes isprogressive: lower-income deciles benefit relatively morethan higher-income deciles.