Efektivita zdanění cukrem slazených nápojů

The paper uses an analysis of the available literature (more than 30 publications) to verify whether taxing sweetened beverages leads to a reduction in their consumption. It describes the negative externalities in the consumption of harmful products (obesity and its treatment with public funds) and suggests the possibility of correcting them by increasing the price. The paper discusses the determinants of the success of using a corrective tax. The empirical section of the paper finds that most countries currently use an excise tax where the rate is based on the sugar content of the product. This design of the tax appears to motivate producers to reduce sugar content. Detailed attention is given to Mexico and the United Kingdom. In both countries, there has been a decline in the consumption of sweetened beverages