Code for: How well targeted are soda taxes?

Resource Type
Dataset : program source code
  • Dubois, Pierre (Toulouse School of Economics)
  • Griffith, Rachel (University of Manchester)
  • O'Connell, Martin (Institute for Fiscal Studies)
Publication Date
Free Keywords
Scanner data; Household panel
  • Abstract

    Soda taxes aim to reduce excessive sugar consumption. We assess who are most impacted by soda taxes. We estimate demand using micro longitudinal data covering on-the-go purchases, and exploit the panel dimension to estimate individual specific preferences. We relate these preferences and counterfactual predictions to individual characteristics and show that soda taxes are relatively effective at targeting the sugar intake of the young, are less successful at targeting the intake of those with high total dietary sugar, and are unlikely to be strongly regressive especially if consumers benefit from averted internalities.
Temporal Coverage
  • 2009-06-01 / 2014-12-28
    Time Period: Mon Jun 01 00:00:00 EDT 2009--Sun Dec 28 00:00:00 EST 2014
Geographic Coverage
  • United Kingdom (excluding Northern Ireland)
This study is freely available to the general public via web download.
  • Is version of
    DOI: 10.3886/E120232
  • Dubois, Pierre, Rachel Griffith, and Martin O’Connell. “How Well Targeted Are Soda Taxes?” American Economic Review 110, no. 11 (November 2020): 3661–3704.
    • ID: 10.1257/aer.20171898 (DOI)

Update Metadata: 2020-11-23 | Issue Number: 1 | Registration Date: 2020-11-23