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DOI	10.1016/j.ehb.2020.100856
	The impact of Seattle's Sweetened Beverage Tax on beverage prices and volume sold
	Powell, Lisa M.; Leider, Julien
通讯作者	Powell, LM
来源期刊	ECONOMICS & HUMAN BIOLOGY
ISSN	1570-677X
EISSN	1873-6130
出版年	2020
卷号	37
英文摘要	On January 1, 2018 the city of Seattle. WA. implemented a 1.75-cent per ounce (oz) Sweetened Beverage Tax (SBT) on sugar-sweetened beverages with at least 40 calories per 12 oz. This study drew on universal product code-level store scanner data and used a pre-post intervention-comparison site difference-in-differences (DID) study design to assess the impact of the SBT on taxed beverage prices in Seattle, the volume sold of taxed beverages in Seattle and in its 2-mile border area (cross-border shopping), arid the volume sold of untaxed beverages (substitution) relative to changes in its comparison site of Portland. OR. The DID results showed that, on average, in the first year post-tax implementation, prices of taxed beverages rose by 1.03 cents per oz (p < 0.001) corresponding to a 59% tax pass-through rate. Volume sold of taxed beverages fell, on average, by 22% (p < 0.001) in the first year following the implementation of the tax. Volume sold of taxed beverages fell to a greater extent for family- versus individual-size beverages (31% versus 10%) and fell to a greater extent for soda (29%) compared to all other beverage types. Moderate substitution to untaxed beverages was found - volume sold of untaxed beverages increased by 4% (p < 0.05). The results revealed no significant increases in the overall volume sold of taxed beverages in the 2-mile border area of Seattle relative to its comparison site suggesting that tax avoidance in the form of cross-border shopping did not dampen the impact of the tax. (C) 2020 Elsevier B.V. All rights reserved.
英文关键词	Sugar-sweetened beverages SSB tax Tax pass-through Tax policy Fiscal policy Cross-border shopping
类型	Article
语种	英语
收录类别	SCI-E ; SSCI
WOS记录号	WOS:000528257800011
WOS关键词	RETAIL-PRICES ; PASS-THROUGH ; EXCISE TAX ; CONSUMPTION ; BERKELEY ; CHILDREN ; ADULTS ; OBESITY ; HEALTH
WOS类目	Economics ; Public, Environmental & Occupational Health
WOS研究方向	Business & Economics ; Public, Environmental & Occupational Health
资源类型	期刊论文
条目标识符	http://119.78.100.177/qdio/handle/2XILL650/324357
作者单位	[Powell, Lisa M.] Univ Illinois, Sch Publ Hlth, Div Hlth Policy & Adm, Chicago, IL USA; [Leider, Julien] Univ Illinois, Inst Hlth Res & Policy, Chicago, IL USA
推荐引用方式 GB/T 7714	Powell, Lisa M.,Leider, Julien. The impact of Seattle's Sweetened Beverage Tax on beverage prices and volume sold[J],2020,37.
APA	Powell, Lisa M.,&Leider, Julien.(2020).The impact of Seattle's Sweetened Beverage Tax on beverage prices and volume sold.ECONOMICS & HUMAN BIOLOGY,37.
MLA	Powell, Lisa M.,et al."The impact of Seattle's Sweetened Beverage Tax on beverage prices and volume sold".ECONOMICS & HUMAN BIOLOGY 37(2020).