Summary 1. Introduction 2. Methods 2.1 Theoretical basis 2.2 A ''realist'' review of evidence 2.3 Data collection 2.4 Data analysis 3. Why - Rationale 3.
1 Reasons for targeting specifically SSB (sugar sweetened beverages) 3.1.1 SSB and health risks 3.1.2 SSB consumption and marketing trends 3.1.3 Considerations on some other non-alcoholic beverages 3.1.
4 Concluding comments 3.2 Merits of SSB taxation as a public health policy instrument 3.2.1 Price, a key determinant of food habits 3.2.2 Taxing SSB as part of a comprehensive strategy 3.2.3 Learning from tobacco taxation 3.
2.4 Taxation, a highly cost-effective option 3.2.5 Concluding comments 3.3 Economic rationale for taxation and ethical concerns 3.3.1 Economic debates about the normative justification of SSB taxation 3.3.
2 Ethical concerns surrounding freedom of choice and autonomy 3.3.3 Concluding comments 3.4 Clarifying SSB taxation logics 4. What - Impact 4.1 Tax effects on SSB prices 4.1.1 Factors that may impair SSB tax shift onto prices 4.
1.2 Empirical evidence 4.1.3 Additional proposals to secure the pass-through 4.1.4 Concluding comments 4.2 Tax effects on SSB demand 4.2.
1 Findings from experimental studies 4.2.2 Factors that may impair tax effects on demand in the ''real world'' 4.2.3 ''Real-world'' price-elasticity of SSB demand 4.2.4 Preliminary evidence from taxes implemented across the world 4.2.
5 May we miss our core target? 4.2.6 Concluding comments 4.3 Tax effects on energy intakes and population health 4.3.1 Overview of substitution concerns 4.3.2 Results from public health modeling studies 4.
3.3 Results from economics modeling studies 4.3.4 Preliminary evidence from taxes implemented across the world 4.3.5 Concluding comments 4.4 Potential inequities related to SSB taxation 4.4.
1 Distribution of changes in SSB intakes 4.4.2 Distribution of the financial contribution to tax revenues &nbs p; 4.4.3 Distribution of effects according to SSB consumption levels 4.4.4 Equity concerns and acceptability of SSB taxation 4.4.
5 Concluding comments 4.5 Potential undesirable effects related to SSB taxation 4.5.1 Tax-related administration costs for industries 4.5.2 Tax impact on profitability 4.5.3 Tax impact on employment 4.
5.4 Tax impact on investments 4.5.5 Tax impact on competitiveness 4.5.6 Tax impact on cross-border trade 4.5.7 Concluding comments 4.
6 Raising fiscal revenues from SSB taxation 4.6.1 Confidence and estimations 4.6.2 Justification for targeting SSB specifically 4.6.3 Pursuing both fiscal and behavioural logics may be paradoxical 4.6.
4 The importance of earmarking tax revenues to health promotion 4.6.5 Concluding comments 4.7 Potential ''signal'' effects from SSB taxation 4.7.1 An ''alarm-signal'' to the population 4.7.2 A ''coercive signal'' to manufacturers 4.
7.3 Arguments for a comprehensive ''de-normalization'' strate gy 4.7.4 The complex evaluation of signal effects 4.7.5 Concluding comments 5. How - Applicability 5.1 Legal and administrative feasibility 5.
1.1 The complexity of sweetener inputs'' taxation 5.1.2 Excise taxes commonly preferred to sales taxes 5.1.3 How feasible is it to rely on sales and/or excise SSB taxes in Canada? 5.1.4 Concerns on the scope of the tax and its rate 5.
1.5 Concluding comments 5.2 Social and political acceptability 5.2.1 International perspective 5.2.2 Canadian experts 5.2.
3 Canadian civil society 5.2.4 Canadian elected representatives 5.2.5 Canadian public opinion 5.2.6 Importance of a constructive dialogue 5.2.
7 Concluding comments 5.3 Evaluability 5.3.1 Importance of SSB taxation evaluation 5.3.2 Evaluation of a price-induced behavioural logic 5.3.3 Evaluation of a fiscal logic 5.
3.4 Evaluation of a signal-induced de-normalization logic &nb sp;5.3.5 The challenge of robust economic evaluations 5.3.6 Concluding comments 6. Discussion 6.1 Proposal of a multi-dimensional evidence-based framework 6.
2 Conclusion 7. Bibliography.