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Sugar Sweetened Drinks Taxation: 
Behavioural Unknowns and Public 
Acceptability 
Dr. Noëlle Cotter 
Public Health Development Officer (Policy) 
Institute of Public Health in Ireland 
noelle.cotter@publichealth.ie
Overview 
• Policy background & context 
• Why sugar sweetened drinks? 
• What is the evidence? 
• Consumer reactions & responses 
www.publichealth.ie
Adam Smith: Proper subjects of taxation 
www.publichealth.ie
Why sugar-sweetened drinks? 
www.publichealth.ie 
• No nutritional value 
• ‘Liquid calories’ 
• Links with overweight and obesity? 
• No suggestion this is a silver bullet
What is known about public acceptability? 
• Evidence from the United States 
• Evidence from the Netherlands 
www.publichealth.ie 
• Evidence from England 
• Evidence from Australia 
• Evidence from Ireland
Conclusion 
• Economically valuable 
• Industry response 
www.publichealth.ie 
• Ability to oppose 
• Consumer response 
• Focus on OW/obesity 
• Costs to taxpayer 
• Ring-fencing
Institute of Public Health in Ireland 
Dr. Noëlle Cotter 
Public Health Development Officer (Policy) 
noelle.cotter@publichealth.ie 
www.publichealth.ie

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Sugar Sweetened Drinks Taxation: Behavioural Unknowns and Public Acceptability - Noelle Cotter

  • 1. Sugar Sweetened Drinks Taxation: Behavioural Unknowns and Public Acceptability Dr. Noëlle Cotter Public Health Development Officer (Policy) Institute of Public Health in Ireland noelle.cotter@publichealth.ie
  • 2. Overview • Policy background & context • Why sugar sweetened drinks? • What is the evidence? • Consumer reactions & responses www.publichealth.ie
  • 3. Adam Smith: Proper subjects of taxation www.publichealth.ie
  • 4. Why sugar-sweetened drinks? www.publichealth.ie • No nutritional value • ‘Liquid calories’ • Links with overweight and obesity? • No suggestion this is a silver bullet
  • 5. What is known about public acceptability? • Evidence from the United States • Evidence from the Netherlands www.publichealth.ie • Evidence from England • Evidence from Australia • Evidence from Ireland
  • 6. Conclusion • Economically valuable • Industry response www.publichealth.ie • Ability to oppose • Consumer response • Focus on OW/obesity • Costs to taxpayer • Ring-fencing
  • 7. Institute of Public Health in Ireland Dr. Noëlle Cotter Public Health Development Officer (Policy) noelle.cotter@publichealth.ie www.publichealth.ie