Excessive consumption of sugar-sweetened beverages (SSBs) has been linked to the development of a wide range of noncommunicable diseases (NCDs), including diabetes, obesity, cardiovascular disease, and over 12 types of cancer (Singh, et al. 2015). Increasingly, governments around the world are implementing especial taxes on SSBs to curb excessive sugar consumption. However, especially in low-and middle-income countries, there is a growing concern over the apparent regressive character of consumer taxes applied to unhealthy products. This note contributes to the literature on the effect of taxes on unhealthy products such as tobacco, alcohol, and SSBs by applying the extended cost-benefit analysis methodology to assess the distributional effects of an increase in taxes on SSBs on household expenditures, out-of-pocket (OOP) medical expenses, and productivity by income deciles in Kazakhstan. Results suggest that the net income effect of an increase in taxes on SSBs is progressive in the long run, with lower-income deciles benefiting more in relative terms than higher-income deciles.
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