A per-calorie tax on sugary beverages would be more effective than a tax per ounce, says a study based on the size of the bottle, says a study published in the American Journal of Agricultural Economics. Researchers said a tax per calorie would be better-targeted than a tax per ounce, the most commonly proposed approach, would cost consumers less and would reduce consumption more. A tax of 0.04 cents per calorie would reduce sugar consumption by 5,800 calories per year per person.
The study was sponsored by the Robert Wood Johnson Foundation. Its Web site says, “Ideally, an SSB (sgar-sweetened beverage) tax would encourage reduction in SSB consumption at minimal cost to consumers, but no city or state has so far implemented one effectively.”