Research
Adherence
Sugar-sweetened beverage taxes are economically justified if they correct for externalities (healthcare costs) and internalities (self-control issues/misinformation), potentially exceeding their costs even if regressive in direct financial impact.
For policymakers: Implement SSB taxes to correct for health externalities and internalities, not just to raise revenue. Target taxes on grams of sugar, not just volume, and consider revenue recycling to benefit low-income communities. The net social benefit likely exceeds the costs.
ModerateSupportsMEDIUM confidence
the benefits of sugar-sweetened beverage taxes probably exceed their costs... focus on counteracting externalities and internalities, not on minimizing sugary drink consumption... when judging regressivity, consider internality benefits, not just who pays the taxes.
Why this rating
The paper is a theoretical overview and synthesis of economic principles and empirical estimates, not a primary clinical trial.
Source
Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence
Hunt Allcott et al. · The Journal of Economic Perspectives · 2019
DOI 10.1257/jep.33.3.202
narrative_reviewCited 236×
Read the paper DOI resolved against Crossref · corpus check 2026-06-10
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