Taxing sugar-sweetened beverages in China:By volume or sugar content? A consumer welfare approach

作     者：Tianchang Zhai Jingjing Wang Lei Li Wei Si Tianchang Zhai;Jingjing Wang;Lei Li;Wei Si

作者机构：Rural Development InstituteChinese Academy of Social SciencesBeijing 100732China College of Economics and ManagementChina Agricultural UniversityBeijing 100083China Academy of Global Food Economics and PolicyChina Agricultural UniversityBeijing 100083China College of Economics and ManagementZhejiang A&F UniversityHangzhou 311300China 

出 版 物：《Journal of Integrative Agriculture》 (农业科学学报（英文版）)

年 卷 期：2024年第23卷第12期

页      面：4237-4249页

核心收录：

学科分类：0202[经济学-应用经济学] 02[经济学] 020205[经济学-产业经济学] 020203[经济学-财政学（含∶税收学）] 

基　　金：supported by the National Natural Science Foundation of China(71773122,42177463,and 72203214) the Youth Development Program(YDP)of Chinese Academy of Social Sciences(2024QQJH112) 

主　　题：sugar-sweetened beverages consumption tax welfare effect QUAIDS 

摘      要：Using scanner data on the consumption of packaged liquid beverages by Chinese urban households,we estimated the price elasticity of various beverages and compared the effects of volume-based versus sugar-content-based taxation strategies on consumer *** to the volume-based tax,the sugar-content-based beverage tax was predicted to cost less in compensating variation under the same amount of sugar reduced,indicating that taxation based on sugar content may be more efficient in preserving consumer *** comparison across different socioeconomic groups reveals that,given current beverage consumption status in China,the efficiency advantage of the sugar-content-based taxation strategy is more pronounced than that of the volume-based *** conclusions can provide insights for the food industry and the government to reduce the sugar content in beverages.