Health and Distributional Impacts of a Tax on Sugar-Sweetened Beverages in Kazakhstan

Fuchs, Alan ; Mandeville, Kate ; Alonso-Soria, Ana Cristina

World Bank, Washington, DC

关键词: TAXATION;    EXCISE TAX;    INCOME DISTRIBUTION;    BEVERAGE TAX;    NUTRITION;   

RP-ID  :  AUS0001198

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The promotion of healthy diets is at thecenter of many strategies to prevent and controlnoncommunicable diseases (NCDs) worldwide. Sugar-sweetenedbeverages (SSB) are the target of many of these strategiesgiven their contribution to obesity and related diseases. Inaddition to detrimental health effects, overconsumption ofSSBs can result in economic costs derived from health careexpenditures, forgone productivity, permanent disability,and premature death. The World Health Organization (WHO2017a) has concluded that one of the most effective toolsfor reducing obesity rates and other related NCDs is theimplementation of taxes to increase the prices of SSBs by atleast 20 percent. Epidemiological models indicate thattaxing SSBs by sugar content could result in a 200million-pound (90.7 million kilogram) weight reductionworldwide (Grummon, et al. 2019). This report represents thefirst adaptation of the extended cost-benefit analysismethodology to examine taxes on SSBs. The main outcome ofinterest is the net effect of the taxes on household incomevia three channels: (1) larger amount of household budgetexpenditure on SSBs, (2) savings in out-of-pocket (OOP)spending on health care because of lower disease incidenceassociated with reduced SSB consumption, and (3) higherlabor income resulting from an increase in life-expectancy.The model uses the simplified assumption that a reduction inthe consumption of SSBs has an immediate effect on healthand so on employment-related income.