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Table 2 Prevalence of regular consumption of taxed and untaxed beverages in low-income neighbourhoods of Barcelona and Madrid before (2017) and after (2018) taxation, and ratio of post- to pre-tax prevalence in Barcelona with respect to Madrid

From: Impact of an excise tax on the consumption of sugar-sweetened beverages in young people living in poorer neighbourhoods of Catalonia, Spain: a difference in differences study

 

Barcelona (n = 1024)

Madrid (n = 905)

Ratio of post- to pre-tax prevalence in Barcelona relative to Madrid (95% CI)a

Pre-tax

% (95% CI)

Post-tax

% (95% CI)

Post- to pre-tax difference (%)

Pre-tax

% (95% CI)

Post-tax

% (95% CI)

Post- to pre-tax difference (%)

Taxed beverages

 Soft drinks

50.0 (45.8–54.2)

46.3 (41.9–50.8)

−3.7 (−7.4)

47.1 (42.5–51.7)

54.3 (49.7–58.9)

7.2 (15.2)

0.71 (0.54–0.93)

 Fruit drinks

42.9 (38.7–47.1)

11.3 (8.5–14.1)

−31.6 (−73.7)

20.2 (16.5–23.9)

27.0 (22.9–31.1)

6.8 (33.7)

0.30 (0.19–0.49)

 Energy drinks

36.8 (32.7–40.8)

14.3 (11.2–17.5)

−22.4 (−61.0)

22.2 (18.4–26.1)

22.6 (18.8–26.5)

0.4 (1.9)

0.23 (0.14–0.38)

 Total

76.9 (73.3–80.4)

52.0 (47.6–56.5)

−24.8 (−32.3)

63.8 (59.3–68.2)

69.0 (64.7–73.3)

5.2 (8.2)

0.61 (0.50–0.74)

Other taxed beveragesb

 Sports drinks

26.9 (23.1–30.6)

9.2 (6.6–11.8)

− 17.6 (− 65.7)

15.8 (12.4–19.2)

11.9 (8.9–14.9)

−3.9 (−24.8)

0.42 (0.22–0.81)

 Sugar-sweetened milk drinks

30.0 (26.1–33.9)

5.9 (3.8–8.0)

- 24.1 (−80.2)

28.9 (24.7–33.1)

20.2 (16.5–23.9)

− 8.7 (− 30)

0.34 (0.19–0.64)

Untaxed beveragesc

80.8 (77.4–84.1)

83.6 (80.3–86.9)

2.8 (3.5)

68.2 (63.9–72.5)

76.5 (72.6–80.4)

8.3 (12.1)

1.03 (0.90–1.20)

Taxed own-brand beverages d

43.4 (38.6–48.3)

35 (29.1–40.9)

−8.4 (−19.4)

37.3 (31.7–42.9)

50.0 (44.4–55.6)

12.7 (34.1)

0.89 (0.62–1.26)

  1. a The ratio of prevalences was obtained from the interaction between year (pre-tax: 2017/post-tax: 2018) and city (Barcelona/Madrid) in Poisson regression models with robust variance adjusted for age, sex, educational level, nationality and occupational status
  2. b Energy drinks and sugar-sweetened milk drinks are shown in a separate category, due to the inclusion of certain varieties not subject to the tax by reason of their lower sugar content
  3. c Includes: fruit drinks, soft drinks, flavoured water, vegetable drinks and juices, and drinking yoghurts
  4. d Prevalence of use of own-brand products among consumers of taxed beverages