About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline



1 Adam Hoffer & Jacob Macumber-Rosin, Soda Taxes Won't Fix Global Health 1 (2025)

handle is hein.taxfoundation/sdrswnt0001 and id is 1 raw text is: 


*lTAX FOUNDATION




Soda Taxes Won't Fix Global Health


Adam  Hoffer
Jacob  Macumber-Rosin


Director of Excise Tax Policy
Excise Tax Policy Analyst


March 2025



Key Findings

•  Obesity is a complex, global problem, contributing to preventable disease and creating unnecessary
   health-care costs.

 •  Many countries have turned to sugar-sweetened beverages taxes to discourage their consumption,
   both to try to address growing obesity rates and generate revenue.

 • Tax designs vary significantly, with some design choices likely undermining health outcomes by en-
   abling substitution of nontaxed high-sugar products.

 •  Design choices that optimize health outcomes are different than those that maximize revenue, and the
   regressivity inherent to these taxes raise concerns over revenue generation efforts.

 • While taxes on sugary drinks do seem to increase their prices, there is no evidence for significant im-
   provement  in health outcomes as a result of higher sugary drink prices.

 •  Examples from several European countries show that the reformulation of soft drinks to have less
   sugar may  be accelerated by these taxes, but that overall sugar consumption is often unaffected.

 • A tax on sugary drinks is likely too narrow to significantly decrease sugar consumption, and lowering
   sugar consumption   alone is likely insufficient to effectively yield positive health outcomes.







                             The Tax Foundation is the world's leading nonpartisan tax policy 501(c)(3) nonprofit.
             For over 80 years, our mission has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.
                             TAX FOUNDATION 1325 G STREET, NW, SUITE 950, WASHINGTON, DC 20005
                                          202-464-6200 1 taxfoundation.org