Abstract
Taxes altering the prices of less healthful foods have been increasingly recommended as part of non-communicable disease and obesity prevention strategies. Progressively, sodas or sugar-sweetened beverages (SSBs) have become a target of particular interest and, over the last ten years, taxes have been reinforced or newly imposed on these beverages in a growing number of countries. Twenty-one cases of soda taxes are presented in this introduction. However, such taxes remain controversial. Based on a realist review of literature and knowledge synthesis techniques, this book attempts to provide answers to the following question: Is it relevant to tax soda for public health in Canada? The findings are subdivided into three parts focusing on: SSB taxation rationale (Part I), SSB taxation impacts (Part II) and SSB taxation applicability (Part III).
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Notes
- 1.
After the special session held in 2001 on the human immunodeficiency virus (HIV)/acquired immunodeficiency syndrome (AIDS).
- 2.
These prevalences were established from direct measurements conducted for the Canadian Health Measures Survey (CHMS). Here, obesity is defined according to the body mass index (BMI), which is an indicator calculated by dividing an individual’s weight (kilograms) by its height (metres) squared. In adults (age ≥ 18), obesity is defined by a BMI over 30 kg/m2. In youth, the same BMI calculation applies, but the obesity threshold varies by age and sex to account for growth and maturation. In this case, the 2007 WHO BMI age-/sex-specific cut-offs have been used to define obesity threshold and calculate obesity prevalence in youth (Public health agency of Canada 2015).
- 3.
Depending on the diseases included in the model.
- 4.
Mozafarian (2014, p. 1307), commenting recent scientific evidence on cardiovascular health, considers that such diets tend to be “neither extreme nor exceptional, but reasonable and consistent with dietary guidelines (e.g. ≈5 daily servings of fruits and vegetables, 4 daily servings of whole grains, and 2 weekly servings of fish)”.
- 5.
In this book, obesity prevention is used as a generic term encompassing all kinds of interventions on lifestyle habits associated with weight problems, including physical activity and nutrition, as well as environmental, social and other factors influencing physical activity and nutrition (EPOP 2015). Thus, as in other key references, the prevention of overweight (25 ≤ BMI < 30, see footnote 1) is implicitly included in the prevention of obesity (BMI ≥ 30) (Institute of Medicine (IOM) 2012, p. 289).
- 6.
At individual level, we refer to “SSB overconsumption” as the daily consumption of SSB resulting in a daily intake of added sugars that exceeds 10 % of daily energy intake (see Box 2.1). This threshold is congruent with WHO recent recommendation to maintain the intake of free sugars to fewer than 10 % of total energy intake (WHO 2015a).
- 7.
In this book, please note that “sugar-sweetened beverages” (SSBs) include carbonated drinks, fruit drinks, flavoured waters, energy drinks and sports drinks, as long as these beverages contain added sugars. Our definition excludes bottled water, 100 % fruit juice, milk, sugar-sweetened milks, non-calorically sweetened beverages (NCSBs), hot chocolate, and hot coffee-/tea-based beverages (see Sect. 2.1).
- 8.
In the context of nutrition policies, the term “soda,” although originally designating carbonated beverage, frequently and commonly refers to sugar-sweetened beverage (SSB). In this book, both terms are used in an interchangeable manner.
- 9.
This list is not necessarily comprehensive. It was established along our realist review of evidence (see Sect. 1.2). Cross-checks were made with other lists identified (European Commission 2012; OECD 2012; Ecorys 2014a; WHO 2015b; WCRF 2015) to favour exhaustiveness, accuracy and the most up-to-date information. Documents referenced in English, French or Spanish have been considered.
- 10.
For instance, in the USA, soft drinks and snack food taxes applied for years in many states and localities are not included. Revenues generated from these taxes are not officially allocated to obesity prevention efforts, although a few of them have generated funds earmarked for health- or social-related causes (Jacobson and Brownell 2000; Powell and Chriqui 2011). In Canada, basic groceries are often exempt from general sales tax applied on food and beverages at federal and provincial levels. Depending on the jurisdiction, soda is sometimes included in this category, sometimes not (and thus taxed at a higher rate). In all cases, nutrition and health criteria have not been explicitly taken into considerations (see Chap. 12). Therefore, taxes currently applied on soda in Canada are not part of the inventory presented in Table 1.1.
- 11.
Public Health England is “an operationally autonomous executive agency of the Department of Health” (PHE 2015, p. 2).
- 12.
Popkin and Hawkes’ calculations are based on the Euromonitor Passport International database, for the period 2009–2014.
- 13.
It is noteworthy that Canada is a federal state with powers belonging to the federal government, or to provincial and territorial governments, or shared by those different entities. Canadian regions and municipalities (in some cases) also have a role in the protection of public health. Therefore, a Canadian perspective could be of interest for a diversity of governmental agencies and public health authorities worldwide.
- 14.
The snowballing approach refers to “pursuing references of references,” in an iterative manner, to enrich the documentary search (Pawson et al. 2005, p. 29).
- 15.
- 16.
- 17.
- 18.
- 19.
Canadian Obesity Student Meeting (COSM 2012), Edmonton (Canada); 23rd and 24th scientific days of the Quebec Heart and Lung Institute Research Centre (CRIUCPQ 2013, 2014), Quebec City (Canada); EPOP symposium on SSB taxation (2013), Vancouver (Canada); Obesity Week (2013), Atlanta (US); Research seminar on obesity-metabolism, Quebec Heart and Lung Institute Research Centre (CRIUCPQ 2013), Quebec City (Canada); Scientific day of the faculty of nursing, Laval University (Université Laval) (FSI, 2014), Quebec City (Canada); Table de concertation nationale Québécoise en prévention/promotion (2014), Quebec City (Canada); Quebec Scientific Committee on Obesity Prevention (2015), Montreal (Canada); Montreal Public Health Directorate (Direction de santé publique de Montréal) (2015) (Canada).
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Le Bodo, Y., Paquette, MC., De Wals, P. (2016). Introduction. In: Taxing Soda for Public Health. Springer, Cham. https://doi.org/10.1007/978-3-319-33648-0_1
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