effect of an SSB tax on the consumption and BMI of youth in Mauritius, an island nation in the Indian Ocean, which we compare … to Maldives, another island nation in the Indian Ocean which did not implement an SSB tax during the time of our data …. Results of difference-in-differences models indicate that the tax in Mauritius had no detectable impact on the consumption of …

(SSBs) would be inefficiently high. This market failure can be corrected by a tax on the sugar content per unit of the SSB …. However, a sugar content tax alone leads to an unintended downward distortion of the quantity of SSBs, which has to be …