Abstract
BackgroundThe aim of this study was to examine changes in beverage expenditure patterns before and after a T$0.50/L sweetened-beverage (SB) excise was introduced in Tonga in 2013, by household income, household age composition and island of residence.MethodsTwo cross-sectional surveys involved households being randomly sampled (the Household Income and Expenditure Surveys in 2009 (n = 1982) and 2015/16 (n = 1800)). Changes in soft drink (taxed), bottled water, and milk (both untaxed) expenditure were examined namely: (i) prevalence of households purchasing the beverage; (ii) average expenditure per person (inflation-adjusted); (iii) expenditure as a proportion of household food budget; and (iv) expenditure per person as a proportion of equivalised income.ResultsThe pattern found was of decreases in all soft drink expenditure outcomes and these appeared to be greater in low-income than high-income households for purchasing prevalence (− 30% and − 25% respectively, t-test p = 0.98), per-capita expenditure (− 37% and − 34%, p = 0.20) and food budget share (− 27% and − 7%, p = 0.65), but not income share (− 6% and − 32%, p = 0.71). The large expenditure increases in bottled water appeared to be greater in low-income than high-income households for purchasing prevalence (355 and 172%, p = 0.32) and food budget share (665 and 468%, p = 0.09), but greater in high-income households for per-capita expenditure (121 and 373%, p < 0.01) and income share (83 and 397%, p = 0.50).ConclusionsThe sweetened-beverage tax was associated with reduced soft drink purchasing and increased bottled water expenditure. Low-income households appeared to have slightly greater declines in soft drink expenditure.
Highlights
The aim of this study was to examine changes in beverage expenditure patterns before and after a T$0.50/L sweetened-beverage (SB) excise was introduced in Tonga in 2013, by household income, household age composition and island of residence
There was a pattern of relative decreases in soft drink: purchasing prevalence (− 21, 95% confidence interval (CI): − 29% to − 13%), real per capita expenditure (− 22%, CI: − 44 to 3%), food budget share (− 5%, CI: − 26 to 17%), and income share (− 17%, CI: − 45 to 13%, Fig. 1)
From 2010 to 2016 the price of an indicator beverage of 600 ml Coca-Cola increased from T$2.03 to T$2.63 (Tonga Department of Statistics)
Summary
The aim of this study was to examine changes in beverage expenditure patterns before and after a T$0.50/L sweetened-beverage (SB) excise was introduced in Tonga in 2013, by household income, household age composition and island of residence. Modelling studies suggest SSB taxes can have both progressive health effects (prohealth equity), and be financially regressive [2, 3], for example low-income households tend to pay more as. SSB taxes may typically reduce expenditure on SSBs more for low SEP than high SEP households, owing to greater price sensitivities of low-income groups. The overall fiscal burden and health benefit of SSB taxes on low-income households depends on how much consumption decreases and on substitution patterns [4], to other beverages. Earmarked revenue from SSB taxes into other health interventions may subsequently impact on equity, as per various jurisdictions [6]
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