Sugar-Sweetened Beverages (SSB)[i] are a well-recognized adversary in the fight against obesity and the quest for better public health. Interest in discouraging consumption through higher taxes is growing as more jurisdictions impose them and as we learn more from their experiences. Sugar-sweetened beverage taxes are one of three taxes for health highlighted in a recently published report by the Task Force on Fiscal Policy for Health.
Many are asking: are taxes on sugar-sweetened beverages are really a sweet deal? Does such a tax enable policy makers to improve health outcomes by reducing unhealthy consumption? And does it help generate additional tax revenue for more spending on human capital?