A tax on sodas is likely too narrow to significantly decrease sugar consumption, and lowering sugar consumption alone is likely insufficient to effectively yield positive health outcomes, according to a study by the international think-tank Tax Foundation, published on Thursday 27 March.
As of 2025, at least 17 European countries levy a tax on sugary drinks, either in the form of value-added tax (VAT) or a differentiated excise tax per litre depending on the amount of sugar contained in the drink. Others levy a flat rate excise tax per litre on the products covered, which does not vary according to the sugar content. The tax base for soft drinks and the tax rates per litre vary widely.
Many countries have turned to taxes on sugary drinks to discourage consumption, in an attempt to combat rising obesity rates and generate revenue. The examples show that these taxes can speed up the reformulation of drinks so that they contain less sugar, but that overall sugar consumption is often unaffected.
Read the study: https://aeur.eu/f/g6c (Original version in French by Anne Damiani)