Are taxes to sugar-sweetened beverages and non-essential energy dense food implemented in Mexico regressive?

ABSTRACT:

Introduction

In January 2014, Mexico introduced an excise tax of $1.00 Mexican peso/liter on sugar-sweetened beverages (SSB) and an 8% tax on non-essential energy dense food (NEDF) with at least 275 kilocalories/100 grams. Fiscal policies could be regressive when taxes generate a greater financial burden for low-income households compared to higher-income households. The objective of this study was to analyze whether SSB and NEDF taxes in Mexico were regressive using a nationally representative survey.

Materials and methods

Information from the National Household Income and Expenditure Survey in Mexico in its 2014, 2016 and 2018 waves were used to estimate changes in expenditures on SSB and NEDF over total expenditures by income quintile and place of residence using own pric

SUBMITTER: Quiroz-Reyes JA 

PROVIDER: S-EPMC11918417 | biostudies-literature | 2025

REPOSITORIES: biostudies-literature