An Assessment of Food Store Compliance With the Cook County Sweetened Beverage Tax
| Autor: | Lisa M. Powell, Andrea A. Pipito, Osama El-Sayed, Jamie F. Chriqui, Julien Leider |
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| Rok vydání: | 2020 |
| Předmět: |
Sugar-Sweetened Beverages
030505 public health Limited service Health Policy Public Health Environmental and Occupational Health Fluid ounce (US) Taxes Taxable income 03 medical and health sciences Agricultural science 0302 clinical medicine Beverage type Household income Food store Humans Fruit juice 030212 general & internal medicine Business Guideline Adherence Illinois Supermarkets 0305 other medical science |
| Zdroj: | Journal of public health management and practice : JPHMP. 26(4) |
| ISSN: | 1550-5022 |
| Popis: | To examine the correct application of the $0.01/ounce Cook County, Illinois, Sweetened Beverage Tax on sugar-sweetened and artificially sweetened beverages, a total of 111 beverage products were purchased from 28 food stores in September and November 2017. Purchases were categorized by taxable (sugar-sweetened and artificially sweetened soda and juice drinks) and nontaxable (100% fruit juice and sparkling water) beverage type, store type (limited service vs supermarket/grocery), and area median household income (lower vs higher). Two-sample tests of proportions were conducted to compare correctly taxed purchases. The tax was correctly applied in 91.0% of cases. Correct tax application was found in 87.8% of taxable beverage purchases versus 97.3% of nontaxable beverage purchases (P = .10), 71.4% of juice drink purchases versus 95.6% of nonjuice drink purchases (P < .001), and 85.5% of limited service store purchases versus 100% of supermarket/grocery purchases (P = .01). No significant differences were found by area income. |
| Databáze: | OpenAIRE |
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