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Table 4 Outcomes or measures of interest by stakeholder

From: How should we evaluate sweetened beverage tax policies? A review of worldwide experience

Stakeholder Consumers Beverage industry and allies Government Health Advocates
Time periods Pre-tax and < 5 years post-tax implementation Pre-tax and > 5 years post-tax implementation Pre-tax and post-tax implementation Post-tax implementation Pre- and post-tax implementation
Micro • Awareness, understanding, and support of tax
• Knowledge of health implications unhealthy beverage consumption
• Purchases or intake of taxed and untaxed beverages in terms of volume, sugar and calories
• Total sugar in diet and compensatory consumption of other foods or beverages
• Select biomarkers (e.g., HbA1c)
Continue earlier measures to assess sustainability of consumer changes • Marketing practices (mix of product, price, placement and promotion).
o Price changes relative to liable tax (degree of pass-through)
o Sugar content of beverages
o Product offerings across beverage types, formats, markets, regions
o Types of signage or messaging on receipts about tax, by store type
• Store revenue overall and for beverages
• Costs for research & development, new packaging
Implementation, administration, collection and enforcement of tax:
• Guidance to stakeholders
• Mechanisms for collection and enforcement
• Communication of goal of tax to the public
• Costs of above
• Programs supported by tax revenue allocation and impacts on community
• Composition and coherence of advocacy coalition
Macro • Affordability of taxed vs untaxed beverages
• Modelled simulations of longer-term health and healthcare cost outcomes
Empirical measures of incidence & prevalence of:
• Type 2 diabetes
• Dental caries
• Employment by/across industries
• Market share of key beverage types
• Market value (stock prices) of companies
• Expenditures on lobbying and legal action to fight or repeal tax
• Tax revenue collected
• Tax revenue allocated over time and by purpose
• Political acceptability of wider policy measures and government’s role
• Expenditures on campaigning and legal action to support tax
• Perceptions and attitudes on the role of advocacy and civil society