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Table 1 The five selected food pricing policy options

From: Study protocol: combining experimental methods, econometrics and simulation modelling to determine price elasticities for studying food taxes and subsidies (The Price ExaM Study)

Type of tax / subsidy Scenario Tax or subsidy % or amount Included foods/drinks
1. SSB tax a) Sweetened sugary beverage (SSB) Tax 20 and 40 % options Sugar-sweetened carbonated soft drinks
  b) SSB + sugar-sweetened (SS) fruit drinks, SS energy drinks, SS sports drinks tax 20 and 40 % options Above, plus:
Cordials and fruit drinks, Sports drinks, Energy drinks, Powdered drinks
  c) SSB + SS fruit drinks, fruit juices, SS energy drinks, SS sports drinks tax 20 and 40 % options Above, plus:
Fruit Juices includes apple, orange, grapefruit, grape etc.
  d) Fizzy drink tax 20 and 40 % options Sugar-sweetened carbonated soft drinks
Sugar free carbonated soft drinks
Fizzy energy drinks
  e) Tax on all sugar containing beverages 20 and 40 % options Sugar-sweetened carbonated soft drinks
Electrolyte drink
Energy drinks
Cordial bases
Fruit drinks
Fruit/veg juice
Flavoured water
Hot drink mixes (Milo, hot chocolate, cocoa and cereal beverages etc.)
Flavoured milk
Powdered drinks
2. Fruit and vegetable (FV) subsidy a) Fresh FV only 20 and 40 % options Fresh fruit
Fresh vegetables (excluding potato products)
  b) Fresh FV + frozen 20 and 40 % options Above, plus:
Frozen vegetables (plain)
Frozen fruit
  c) Fresh FV + frozen + + dried + canned 20 and 40 % options Above, plus:
Canned legumes
Fruit in juice/syrup
Dried fruit
Canned vegetables
Corn (can)
Legumes (can)
Tomatoes (can)
3. Saturated fat tax Starting point: doubling the price of butter $2/100ga (low) or $4/100 g (high) tax options All processed (non-fresh) foods;
excluding olive oil and avocado oil
4. Sugar tax Starting point: doubling the price of raw sugar $0.4/100 g (low) or $0.8/100 g (high) All processed (non-fresh) foods containing sugar
5. Salt tax Starting point: quadrupling the price of raw salt (results in approximately 4 to 8 % tax on bread) $ 0.02/100 mg sodium (low) or $0.04/100 mg sodium (high) per 100 gram of product All processed (non-fresh) foods containing salt
  1. aAll dollar values are in New Zealand Dollar (2015 1NZ$ = 0.697US$, http://stats.oecd.org/index.aspx?queryid=169)