Punktskatt på sockerhaltiga drycker och dess inverkan på konsumtionsbeteende

Abstract

This thesis studies the relationship between consumption and the price level of sugary drinks, to examine whether an imposed excise tax on soft drinks will affect consumption behavior. By studying this relationship, an excise tax to reduce consumption to a recommended, healthy level has been calculated. The results of the calculations show that an increase in price will reduce consumption of sugary drinks and that the implementation of an excise tax at 25.7% will reduce consumption to the recommended level.

The study examines the relationship between consumption and price as well as the eventual tax level at an econometric level. The difficulty with setting an exact percent of the tax is considered, as there are problems to address regarding the heterogeneous consumption of sugary drinks. The study also discusses other problematic factors such as leakage, as well as the relationship between variables and other unobserved factors that may be of significance for the results. Insight is further provided regarding both excise tax as well as demand and supply and different elasticities. It gives a comprehensive explanation to variables that affect consumption and contributes to a greater understanding concerning the mindset of consumers, and how sugar consumption affects the society.

To perform the analysis, time series data between 1991-2018 has been collected. Beyond the calculation of a potential tax, the analysis consists of two OLS regressions where stationarity as well as serial correlation has been observed.