Taxing for Change: An Umbrella Review of Impacts of Sugar-Sweetened Beverages (SSBs) Taxation in Low and Middle-Income Countries

Context: The increasing prevalence of non-communicable diseases in low- and middle-income countries (LMICs) has prompted governments to consider levying taxes on sugar-sweetened beverages (SSBs) to reduce consumption and improve public health. Objectives: This review aims to provide evidence-based insights to policymakers on implementing SSBs taxes to enhance health outcomes. Methods: A comprehensive analysis of data from seven databases was conducted to evaluate the effects of SSBs taxes on pricing, consumption, substitution patterns, health outcomes, unintended consequences, and tax revenue. The review included systematic reviews and meta-analyses, following the Joanna Briggs Institute (JBI) format for data extraction and synthesizing existing research findings relevant to these outcomes. Results: Of the 938 studies reviewed, five met the inclusion criteria, providing detailed explanations for most quality benchmarks, though certain challenges were noted. The findings indicated that SSBs taxes often result in reduced consumption of sugary beverages, increased consumption of substitutions, and are associated with decreases in diabetes, strokes, heart attacks, and overall mortality. However, there was limited evidence regarding unintended consequences of SSB taxation in LMICs. Additionally, studies highlighted increased revenue generation through sin taxes. Conclusions: Taxing SSBs can effectively reduce consumption, improve health outcomes, and generate revenue. However, the impact on healthcare funding depends on factors such as the type of tax, consumer behavior, income levels, and political agreement on public expenditure priorities. To maximize benefits, revenue from SSBs taxes could be allocated to health programs targeting low-income communities. Policymakers are encouraged to design tax mechanisms thoughtfully, monitor and evaluate their policies regularly, and address the financial impact on low-income households. This approach could help mitigate health disparities and enhance the overall effectiveness of SSBs taxation.