SSB Taxes - Government guidelines and policy recommendations extract

Soft Drink Taxes: A Policy Brief

This brief offers policy recommendations regarding tax considerations, public health message, use of the revenue as well as other considerations.

More than for any category of foods, rigorous scientific studies have shown that consumption of soft drinks is associated with poor diet, increasing rates of obesity, and risk of diabetes. Thirty-three states now have sales taxes on soft drinks. Taxes on soft drinks can be conceived with two goals:

  1. Raising revenue
  2. Changing consumption