Impact of sugar-sweetened beverage tariffs and excise on taxed and untaxed beverage trade volumes to the Cook Islands and Tonga: Pre-analysis study protocol

Abstract

This study will contribute to the international literature of policy evaluation studies that examine the impact of sugar-sweetened beverage (SSB) taxes on sales, purchasing and dietary consumption (summarised in Chapter 4 systematic review meta-analysis, under review). Further research is needed to understand whether SSB taxes are associated with changes in consumption of untaxed beverages such as water and milk, and how this varies between contexts. This analysis will examine the association between SSB taxes and substitution in trade to untaxed beverages.