Cost-Effectiveness of a US National Sugar-Sweetened Beverage Tax With a Multistakeholder Approach: Who Pays and Who Benefits

• DOI: 10.2105/ajph.2018.304803
• Publication Date: 2018-12-20T20:57:08Z
• Authors: Parke Wilde; Yue Huang; Stephen Sy; Shafika Abrahams-...; Thiago Veiga Jardim; Robert Paarlberg; Dariush Mozaffarian; Renata Micha; Thomas Gaziano
• Keywords: Excise

To estimate the health impact and cost-effectiveness of a national penny-per-ounce sugar-sweetened beverage (SSB) tax, overall with stratified costs benefits for 9 distinct stakeholder groups.We used validated microsimulation model (CVD PREDICT) to cardiovascular disease reductions, quality-adjusted life years gained, US adults aged 35 85 years, evaluating full partial consumer price pass-through.From care societal perspectives, SSB tax was highly cost-saving. When we evaluated gains, taxes paid, out-of-pocket savings 6 categories, incremental ratios ranged from $20 247 $42 662 per year 100% pass-through (incremental similar 50% pass-through). For industry, net were $0.92 billion (largely tax-implementation costs) $49.75 because industry coverage tax). government, positively affected both revenues cost savings.This analysis improves on unitary approaches, illuminating stakeholders political influence over decisions.