In February 2017, Portugal implemented a tax on sugar-sweetened beverages (SSBs), under which producers were to be taxed according to the amount of sugar contained in the drinks they manufactured. We exploit administrative accounting data covering the universe of Portuguese firms between 2012...

In the context of the current goal of finance, an analysis of the determinants of a company’s Return on Equity (ROE) is useful to many stakeholders of a company. DuPont model is one of the most efficient models in studying the drivers of a companies’ ROE. Literature review on the DuPont...

Increased restaurant demand entailed a lot of coverage for the beverage industry. The need of the hour is to include a wide range of options with ease of order and delivery. To order to improve customer satisfaction and business in this business, technological development has become relevant....

The World Health Organisation (WHO) has called on governments to raise the price of sugar-sweetened beverages by 20% and to increase taxes on alcohol. It also supports taxes on food that is high in sugar, salt and/or fat. Michael Bloomberg, a WHO Ambassador, has set up the Task Force on Fiscal...

The promotion of healthy diets is at the center of many strategies to prevent and control noncommunicable diseases (NCDs) worldwide. Sugar-sweetened beverages (SSB) are the target of many of these strategies given their contribution to obesity and related diseases. In addition to detrimental...

Implementing governments need to be prepared to face considerable opposition in introducing and defending a new sugar-sweetened beverage (SSB) tax. Arguments against SSB taxes tend to closely mirror those used against tobacco taxes, including that these taxes are not effective, are regressive...

This evidence review is designed to support policy makers seeking to implement a tax on sugar-sweetened beverages (SSB). It synthesizes the latest global evidence of effectiveness of SSB taxes and summarizes international experiences with SSB taxation to-date. SSBs are non-alcoholic beverages...

Taxes on sugar-sweetened beverages are growing in popularity and have generated an active public debate. Are they a good idea? If so, how high should they be? Are such taxes regressive? People in the U.S. and some other countries consume remarkable quantities of sugar-sweetened beverages, and...

Taxes on sugar-sweetened beverages are growing in popularity and have generated an active public debate. Are they a good idea? If so, how high should they be? Are such taxes regressive? People in the U.S. and some other countries consume remarkable quantities of sugar-sweetened beverages, and...

Due to high levels of obesity, various government interventions have been proposed to curb the consumption of sugar-sweetened beverages (SSBs). The New York City "soda-ban," which proposed to limit the size of SSBs is among the most well-known and controversial. While public debates about...

We examine how soda sales changed due to the campaign attention and election outcome of a local excise tax on sugar-sweetened beverages (SSB), most commonly referred to as a soda tax. Using panel data of beverage sales from university retailers in Berkeley, California, we estimate that soda...

In recent years, numerous cities in the U.S. have enacted taxes on beverages to promote health and raise revenue. This paper examines the impact of Philadelphia's beverage tax, enacted in 2017, on the prices and availability of taxed beverages and untaxed beverages that may be substitutes for...

In recent years, numerous cities in the U.S. have enacted taxes on beverages to promote health and raise revenue. This paper examines the impact of Philadelphia's beverage tax, enacted in 2017, on the prices and availability of taxed beverages and untaxed beverages that may be substitutes for...

We study the impact of a hypothetical tax on sugar - sweetened beverages (SSBs) on the US households' nutrients purchase, welfare change, and health benefit. Differently from the traditional approach, Food at Home(FAH) is here defined as a "home" good instead than a market good and consumers'...

We study the impact of a hypothetical tax on sugar - sweetened beverages (SSBs) on the US households' nutrients purchase, welfare change, and health benefit. Differently from the traditional approach, Food at Home(FAH) is here defined as a "home" good instead than a market good and consumers'...