Cost-effectiveness plane for different SSB taxation scenarios in Germany 2023–2043 from a societal perspective.

Description

Cost-effectiveness plane showing incremental (i.e., compared to baseline without tax) QALYs on the x-axis and incremental costs from a societal perspective on the y-axis by scenario and included exposure pathways. Ellipses indicate 95%-uncertainty intervals of incremental QALYs and costs per scenario assuming a multivariate t-distribution. *“Ad valorem tax” refers to a 20% ad valorem tax on SSBs with a pass-through to consumers of 82% (for details, see section “Sugar-sweetened beverage taxation scenarios”). #“Extended ad valorem tax” refers to a 20% ad valorem tax on SSBs and fruit juice with a pass-through to consumers of 82% (for details, see section “Sugar-sweetened beverage taxation scenarios”). ‡“Tiered tax” refers to a tiered tax on SSBs similar to the UK SDIL that leads to a reduction in SSB sugar content by 30% through reformulation (for details, see section “Sugar-sweetened beverage taxation scenarios”). BMI, body mass index; QALY, quality-adjusted life year; SSB, sugar-sweetened beverages; UK SDIL, United Kingdom Soft Drinks Industry Levy.  

Reference:

Projected health and economic impacts of sugar-sweetened beverage taxation in Germany: A cross-validation modelling study
Emmert-Fees KMF, Amies-Cull B, Wawro N, Linseisen J, Staudigel M, et al. (2023) Projected health and economic impacts of sugar-sweetened beverage taxation in Germany: A cross-validation modelling study. PLOS Medicine 20(11): e1004311. https://doi.org/10.1371/journal.pmed.1004311