@article{121ee8165cee451e9ed90c9d271a214b,
title = "Does a spoonful of sugar levy help the calories go down? An analysis of the UK soft drinks industry levy",
abstract = "This study evaluates the effects of the 2018 UK Soft Drinks Industry Levy. We combine novel electronic point of sale data with longitudinal nutritional information and a variety of event-study specifications. All but a few global soft drinks brands reduced sugar content and hence avoided the tiered levy. For brands that maintained their recipes, the levy was on average over-shifted resulting in substantial retail price increases and reductions in consumption, particularly for colas. The levy is responsible for a reduction in intake of about 6,600 calories per year per UK resident, 80% of which is attributable to reformulation by manufacturers.",
keywords = "sugar tax, soda tax, reformulation, tax pass-through, sin taxes",
author = "Alexander Dickson and Markus Gehrsitz and Kemp, {Jonathan David}",
year = "2023",
month = may,
day = "29",
doi = "10.1162/rest_a_01345",
language = "English",
pages = "1--29",
journal = "Review of Economics and Statistics",
issn = "0034-6535",
}