Not so sweet

Detalhes bibliográficos
Autor(a) principal: Gonçalves, Judite
Data de Publicação: 2023
Outros Autores: Merenda, Roxanne, Pereira dos Santos, João
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/160773
Resumo: Publisher Copyright: © 2023, The Author(s).
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spelling Not so sweetImpacts of a soda tax on producersEventstudyFirm-level outcomesIndustry responsesSoda manufacturersSoda salesSugar-sweetened beverages taxAccountingFinanceEconomics and EconometricsPublisher Copyright: © 2023, The Author(s).Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in domestic SSB sales, relative to bottled water. The soda tax hindered SSB firms’ financial health, namely net income, ability to convert receivables into cash, and liabilities. SSB producers/importers did not decrease wages, cut jobs, or modify their workforce toward higher R&D capacity. Forgone corporate income tax appears negligible compared to the government revenue generated by the tax itself.Escola Nacional de Saúde Pública (ENSP)NOVA School of Business and Economics (NOVA SBE)RUNGonçalves, JuditeMerenda, RoxannePereira dos Santos, João2023-11-30T22:21:33Z20232023-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10362/160773eng0927-5940PURE: 77424243https://doi.org/10.1007/s10797-023-09808-7info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:43:34Zoai:run.unl.pt:10362/160773Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:58:13.392223Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Not so sweet
Impacts of a soda tax on producers
title Not so sweet
spellingShingle Not so sweet
Gonçalves, Judite
Eventstudy
Firm-level outcomes
Industry responses
Soda manufacturers
Soda sales
Sugar-sweetened beverages tax
Accounting
Finance
Economics and Econometrics
title_short Not so sweet
title_full Not so sweet
title_fullStr Not so sweet
title_full_unstemmed Not so sweet
title_sort Not so sweet
author Gonçalves, Judite
author_facet Gonçalves, Judite
Merenda, Roxanne
Pereira dos Santos, João
author_role author
author2 Merenda, Roxanne
Pereira dos Santos, João
author2_role author
author
dc.contributor.none.fl_str_mv Escola Nacional de Saúde Pública (ENSP)
NOVA School of Business and Economics (NOVA SBE)
RUN
dc.contributor.author.fl_str_mv Gonçalves, Judite
Merenda, Roxanne
Pereira dos Santos, João
dc.subject.por.fl_str_mv Eventstudy
Firm-level outcomes
Industry responses
Soda manufacturers
Soda sales
Sugar-sweetened beverages tax
Accounting
Finance
Economics and Econometrics
topic Eventstudy
Firm-level outcomes
Industry responses
Soda manufacturers
Soda sales
Sugar-sweetened beverages tax
Accounting
Finance
Economics and Econometrics
description Publisher Copyright: © 2023, The Author(s).
publishDate 2023
dc.date.none.fl_str_mv 2023-11-30T22:21:33Z
2023
2023-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/160773
url http://hdl.handle.net/10362/160773
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 0927-5940
PURE: 77424243
https://doi.org/10.1007/s10797-023-09808-7
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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