Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/223284 
Year of Publication: 
2020
Series/Report no.: 
IFS Working Papers No. W20/08
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
Soda taxes aim to reduce excessive sugar consumption. Policymakers highlight the young, particularly from poor backgrounds, and high sugar consumers as groups whose behavior they would most like to influence. There are also concerns about the policy being regressive. We assess who are most impacted by soda taxes. We estimate demand using micro longitudinal data covering on-the-go purchases, and exploit the panel dimension to estimate individual specific preferences. We relate these preferences and counterfactual predictions to individual characteristics and show that soda taxes are relatively effective at targeting the sugar intake of the young, are less successful at targeting the intake of those with high total dietary sugar, and are unlikely to be strongly regressive especially if consumers benefit from averted internalities.
Subjects: 
preference heterogeneity
discrete choice demand
pass-through
soda tax
JEL: 
D12
H31
I18
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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