Soda Taxes: The Importance of Analysing Policy Processes Comment on "The Untapped Power of Soda Taxes: Incentivising Consumers, Generating Revenue, and Altering Corporate Behaviours"

Abstract

Sarah A. Roache and Lawrence O. Gostin’s recent editorial comprehensively presents soda taxation rationales from a public health perspective. While we essentially agree that soda taxes are gaining momentum, this commentary expands upon the need for a better understanding of the policy processes underlying their development and implementation. Indeed, the umbrella concept of soda taxation actually covers a diversity of objectives and mechanisms, which may not only condition the feasibility and acceptability of a proposal, but also alter its impact. We briefly highlight some conditions that may have influenced soda tax policy processes and why further theory-driven case studies may be instructive.

Tapping the Power of Soda Taxes: A Call for Multidisciplinary Research and Broad-Based Advocacy Coalitions – A Response to the Recent Commentaries

“…In comments on our recent editorial, Le Bodo and De Wals 1 and Baker et al 2 provide compelling reflections on the need for further research into the policy processes and societal conditions conducive to sustainable soda taxes. This response is a call to action for increased multidisciplinary research and broad-based advocacy coalitions to expand the use and the effectiveness of soda taxes to promote the public’s health.…”

“… 2 Le Bodo and De Wals call for the expansion of theory-driven research to further elucidate feasibility and acceptability, highlighting Sabatier’s advocacy coalition framework and Kingdon’s multiple streams theory as particularly useful in analyzing obesity prevention policy processes. 1 In some jurisdictions, soda taxes have been proposed and rejected (eg, Colombia, 5 Santa Fe, New Mexico 6 ) and in many others, they are the subject of ongoing debate (eg, Australia, 7 Canada, 8 Singapore 9 ). Research grounded in theoretical frameworks of social change promise valuable insights to determine how advocates and policy-makers might overcome barriers to adoption.…”

“…As Le Bodo and De Wals note, it will incorporate analysis of optimal tax design, including whether taxes apply to non-caloric sweetened beverages and whether they are structured as specific excise taxes or ad valorem taxes. 1 In light of industry litigation challenging soda taxes in Philadelphia, Pennsylvania, 11 and Cook County, Illinois, 12 analysis of the legal grounds and arguments is warranted. A robust research agenda will help foster public demand and political will in support of new taxes, optimize tax design and implementation of existing taxes, and ensure they can withstand industry opposition and legal challenges.…”

The Political Economy of Sugar-Sweetened Beverages Taxation in Latin America: Lessons from Mexico, Chile and Colombia

“…between 2014 and 2018, including Mexico (January 2014), Chile (January 2015), Dominican Republic (September 2015), Ecuador (May 2016) and Peru (May 2018) (10). Mexico and Chile were early adopters of SSB taxes and Colombia attempted to implement one in 2015, even before it was de ned as a "best buy" intervention by international organizations.…”

“…However, WHO recommendations on SSB taxation have elicited much political and economic debate (11)(12)(13)(14). Existing evidence of the nancial and health impacts of these policy instruments remains inconclusive (11)(12)(13)15), and policymakers face varied challenges when designing health-related taxes (16)(17)(18)(19). Clouding public policy debates has been the substantial participation of commercial interests, notably large TNCs and SSBs producers, whose business models are threatened by proposed scal measures (20).…”