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 |