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Autor:innen: 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Empirical Economics [ISSN:] 1435-8921 [Volume:] 66 [Issue:] 4 [Publisher:] Springer [Place:] Berlin, Heidelberg [Year:] 2023 [Pages:] 1867-1901
Verlag: 
Springer, Berlin, Heidelberg
Zusammenfassung: 
This paper compares the effects of two different health taxes on soda consumption and the body mass index (BMI) of school children in Europe. Hungary imposed a comprehensive tax on several unhealthy products in 2011. In contrast, France introduced a tax on sodas with sugar or artificial sweeteners, in 2012. To evaluate these taxation designs, I use a flexible semi-parametric difference-in-differences (DID) approach. The results suggest a counter-intuitive increase in soda consumption caused by the tax in Hungary. The effect of the soda tax on soda consumption in France is insignificant. The BMI is not affected by any tax.
Schlagwörter: 
Soda tax
Consumption
Health
Semi-parametric difference-in-differences
HBSC
JEL: 
H20
H30
I12
I18
L66
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Dokumentversion: 
Published Version

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