Abstract
Three sugar-sweetened beverage (SSB) taxation logics generally emerge in the literature: (1) increasing SSB prices in order to decrease consumption and impact the health of the population; (2) raising fiscal revenues that may be earmarked for health-related causes; and (3) sending a salient signal to consumers as a way to change social norms, and to manufacturers as a way to encourage product reformulation. Making clear which short-term and long-term logics are pursued is an essential prerequisite to assess the relevancy of an SSB tax proposal in Canada. Furthermore, the economic and ethical justification of SSB taxation remains controversial (e.g. as regards freedom of choice and autonomy) and should be carefully considered before implementation. A democratic dialogue involving all stakeholders (including consumers) may help disentangle this debate.
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Le Bodo, Y., Paquette, MC., De Wals, P. (2016). Sugar-Sweetened Beverage Taxation Logics and Ethical Concerns. In: Taxing Soda for Public Health. Springer, Cham. https://doi.org/10.1007/978-3-319-33648-0_4
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DOI: https://doi.org/10.1007/978-3-319-33648-0_4
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