Table 1 Political and health context, regulations, content and reported impact; and institutional arrangements for the soda tax policies by country
Themes | Country | ||
|---|---|---|---|
Mexico | Chile | Colombia | |
Context | |||
 Political context | Entering president in 2013 | Major tax reform in October 2014 | Tax reform project (SSB and tobacco tax). Peace referendum with FARC |
  National obesity trends | 37.8% overweight and 32.4% obesity among adults (70.2% combined prevalence) 36% overweight and obesity in children (5 to 10y) [1] | 39.8% overweight and 34.4% obesity among adults (74.2% combined prevalence) [2] | 37.7% overweight and 18.7% obesity among adults (55.8% combined prevalence) 24.4% overweight and obesity in children (5 to 10y) [3] |
 SSB retail sales in 2013 [4] | 184.9 l/capita | 170.2 l/capita | 81.5 l/capita |
Regulatory instruments, content and reported impact | |||
 Regulation used to frame the policy | Fiscal reform (January 2014) Obesity policy | Fiscal reform (October 2014) | Obesity policy Fiscal reform |
 Type of tax and rate | Excise tax of 20%/ Excise tax of 1 MXP/l (≈ 10%) | Two-tired High sugar content (HSC): Ad Valormen 18% (>  6.25 g sugar/100 mL 20%) Low sugar content (LSC): Ad Valorem 10% (<  6.25 g sugar/100 mL) | Excise tax 20% None |
 Earmarked tax | No, but the Senate passed a resolution to allocate a proportion of the SSB to provide public schools with water fountains | NO | N/A |
 Impact reported after the implementation on SSB purchases. | Daily per capita purchases decreased by an average of 6% (− 12 mL/capita/day) of taxed SSB. Low socioeconomic status households had an average decline between 9 and 17% compared with pre-tax monthly trends of 2013 [5]. | Monthly per capita purchases of taxed HSC SSB decreased by 3.4% by volume (95% CI −5.9−−0.9%) and 4.0% by calories (95% CI −6.3−−1.9%) The volume of household purchases of LSC SSB increased 10.7% (95% CI 7.5–13.9%)) [6]. | NA |
Framing the SSBs tax | |||
 Framing the SSB tax rationale  Framing the Earmarked tax revenue | Health related tax and revenue needs. To improve water provision in schools and parks. | Health related tax and revenue needs. To invest in a health reform. | Health related tax. To invest in programs to reduce obesity trends. |
 Normative values about the SSB Industry in the country | TNCs and SSB producers provide employment and economic growth to the country’s GDP. Partnerships with government. | Employment important for productivity, and economy of the country. Investment in technology. | Inter sectorial relationships with broadcast industry. |
Institutional arrangements and participation of non-state actors driving the SSB tax implementation | |||
 Governmental entity leading the initiative | Ministry of Finance (SHCP) | Ministry of Finance (MHCP) | Ministry of Health (MinSalud) |
 Non-state actors participating on the policy debates* | Ministry of Health (MoH), Academia (INSP Civil Society Organizations International organisations (Bloomberg philanthropies) National industry and beverage consortiums Transitional SSB producers | MoH, Academia Civil Society Organisations National consortium of non-alcoholic beverages Transitional SSB producers | Academia Civil Society Organisation Media Transitional SSB producers |
*Outlined also in Fig. 2 | |||