Table 5 Summary of the best available evidence and estimated impact of a 20% volumetric tax on the development of dental caries over a ten-year period

Question 1: Impact of tax on SSB consumption and PED

10% tax led to 9.0% reduction

PED 0.9

10% tax led to 10.0% reduction

PED 1.0

Question 2: Impact on free sugars consumption

20% tax reduces intake by 6.0 g/ day^b

20% tax reduces intake by 4.0 g/ day^c

20% tax reduces intake by 6.2 g/day^b

20% tax reduces intake by 4.4 g/day^c

Question 3: dose response between amount of free sugars and caries development^a

Adults: Each 10 g/d increases DMFT by 0.09 over 11 years

Children (caries counts). Each 30 g increased DMFS by 0.36 over 3 years

Children (caries occurrence) Each 5 g/day increased DMFT by 1.0% over 3 years

Question 4: impact of a 20% SSB tax on dental caries over a 10-year period

 Adults

With a 6 g/d decrease DMFT is reduced by 0.048

With a 4.0 g/d decrease DMFT is decrease by 0.032

With a 6.2 g/day decrease DMFT is reduced by 0.049

With a 4.4 g/d decrease DMFT is reduced by 0.035

 Children (caries counts)

With a 6 g/d decrease, DMFS is reduced by 0.24

With a 4.0 g/d decrease, DMFS is reduced by 0.16

With a 6.2 g/d decrease DMFS is reduced by 0.25

With a 4.4 g/day decrease, DMFS is reduced by 0.18

 Children (caries occurrence)

With a 6 g/d decrease, caries occurrence is reduced by 4.00%

With a 4 g decrease, caries occurrence is reduced by 2.67%

With a 6.2 g/d decrease, caries occurrence is reduced by 4.13%

With a 4.4 g decrease, caries occurrence is reduced by 2.93%