Efectos de la aplicación de un impuesto sobre el consumo de bebidas azucaradas en Ecuador como estrategia para combatir la obesidad y el sobrepeso


Abstract:

This research aims to determine if a 15 cent per liter sugar-sweetened beverage tax could be considered an efficient public health policy facing the sharp rise in obesity and overweight rates in Ecuador. Using data from the NEIGHBOUR 2011-2012, a Quadratic Almost Ideal Demand System (QUAIDS) is estimated. The outcome shows that among average consumers of sugar-sweetened beverages, those belonging to the high-income level will experience the greatest annual weight (-1,5 pounds) and consumption reduction (-13,1liters), whereas consumers in the low-income level will experience the lowest effects. It is also found that the tax burden in terms of the household income is higher for low-income households than for high-income. Both findings reveal the regressivity of the measure; therefore, the management of the tax collection is considered crucial to counteract its negative effect. A significant contribution of this study is the estimation of the possible effects that the current tax reform will produce by applying a 25 cent per liter sugar-sweetened beverage tax. Under this scenario, we can conclude that results will be superior, as well as the regressivity will be stronger.

Año de publicación:

2016

Keywords:

  • Bebidas Azucaradas
  • OBESIDAD
  • IMPUESTO

Fuente:

rraaerraae

Tipo de documento:

Bachelor Thesis

Estado:

Acceso abierto

Áreas de conocimiento:

  • Impuesto

Áreas temáticas:

  • Alimentación y bebidas
  • Otros problemas y servicios sociales
  • Producción