How the change works
- 01 / Public decision
Tax on affected drinks
- 02 / Physical change
Modified purchase incentive
- 03 / Possible outcome
Estimated consumptions and replacements
Pricing policies may influence purchases, but the result must be measured on what families buy and on the alternatives chosen.
Research and local documents ↓What the evidence tells us
The Mexican study on the first year of the 2014 tax estimates taxed beverage purchases on average 6% lower than the expected scenario without the measure.
Purchases compared to the expected scenario
100 index · without tax = 100Estimated scenario without tax
94 index · without tax = 100Purchases of taxed beverages
Index derived from the estimated average reduction of 6%. It does not represent prevented diseases, packaging or emissions.
Open the source ↗Read values and method
| Indicator | Value |
|---|---|
| Estimated scenario without tax | 100 index · without tax = 100 |
| Purchases of taxed beverages | 94 index · without tax = 100 |
Index derived from the estimated average reduction of 6%. It does not represent prevented diseases, packaging or emissions.
Putting the choices into practice
Outcome
The challengeTax revenue only
The responsePurchases and product substitution
Comparison
The challengeBefore/after without context
The responseEstimated scenario
Perimeter
The challengePresumed CO₂
The responseHealth Policy
The diagram compares choices and conditions for putting them into practice. Measured outcomes and their limits are discussed in the evidence.
Research and local documents ↓Conditions and limits
It is an assessment of purchases, not a direct measure of diseases avoided. It does not show less packaging or emissions: here the benefit studied is public health.
Other possible benefits
A health prevention lever to be evaluated also by the distribution of costs.
Research and local documents
- Local document and reported findingColchero et al., 2016 · Beverage purchases after Mexico's tax ↗
Evaluation of purchases in 2014 against the estimated counterfactual; not a direct measure of health or climate.
- Local project or policy documentSAT · Special Tax on Production and Services Act, Article 2 ↗
Regulatory basis for beverage taxation; current amounts should not be confused with the 2014 rate.
