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Objectives. To evaluate the impact of the excise tax on sugar-sweetened beverage (SSB) consumption in Berkeley, California, which became the first US jurisdiction to implement such a tax ($0.01/oz) in March 2015.
Methods. We used a repeated cross-sectional design to examine changes in pre- to posttax beverage consumption in low-income neighborhoods in Berkeley versus in the comparison cities of Oakland and San Francisco, California. A beverage frequency questionnaire was interviewer administered to 990 participants before the tax and 1689 after the tax (approximately 8 months after the vote and 4 months after implementation) to examine relative changes in consumption.
Results. Consumption of SSBs decreased 21% in Berkeley and increased 4% in comparison cities (P = .046). Water consumption increased more in Berkeley (+63%) than in comparison cities (+19%; P<.01).
Conclusions. Berkeley's excise tax reduced SSB consumption in low-income neighborhoods. Evaluating SSB taxes in other cities will improve understanding of their public health benefit and their generalizability. (Am J Public Health. 2016;106:1865-1871. doi: 10.2105/AJPH.2016.303362)
Reducing sugar-sweetened beverage
(SSB) consumption has become a public health priority because of strong evidence that SSBs increase risk of obesity, diabetes, heart disease, and dental caries.1,2 Because of the success of tobacco taxation3 and evidence from economic research,4,5 public health experts have called for excise taxes on SSBs to reduce consumption.6,7 Most US states have sales taxes on SSBs; however, they are typically too low to have a meaningful impact on consumption, are applicable to both SSBs and non-SSBs, and are added at the register-after a consumer has decided to purchase an SSB.8 Excise taxes, however, are expected to have greater saliency for consumers because they translate into higher shelf prices,9,10 which consumers see before deciding what to purchase.
From 2013 to 2014, more than a dozen states and several cities proposed SSB tax legislation.11 However, in November of 2014, Berkeley, California, became the first and only US jurisdiction to pass an SSB excise tax for public health purposes.12 Berkeley levied the $0.01-per-ounce tax on distribution of SSBs, including soda; energy, sports, and fruit-flavored drinks; sweetened water, coffee, and tea; and syrups used to make SSBs (non-SSBs such as diet soda are not taxed).13 We had previously found that, on average, 69% ofthe tax was passed through to higher retail...