Gonçalves, Judite; Merenda, Roxanne; Pereira dos … - In: International Tax and Public Finance 31 (2023) 5, pp. 1388-1412
Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on...