Abstract

This qualitative study explores perceptions of sugar-sweetened beverage (SSB) taxation among small business owners/managers (n=7) in Manitoba, Canada through thematic analysis of semi-structured interviews. Most participants believed the tax would be ineffective; they predicted the majority of customers would continue consuming SSB. Main concerns about the tax’s effectiveness were that it fails to address root causes of high sugar consumption and is easy for many consumers to ignore. Participants called for the government to focus on other community issues, citing changes to the healthcare system and financially assisting vulnerable community members as more pressing matters than SSB consumption.

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