Evidence map›Paper›PMID 41254634›Full record

ArticleBMC public health2025

The impact of various forms of non-alcoholic beverage taxation on sales of non-alcoholic beverages and sugar in the Netherlands: a modelling study.

Michelle Eykelenboom, Marije Oosterhoff, Ivon E J Milder, Anoukh van Giessen

Abstract read
In one paragraph

Article in BMC public health, 2025. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Not yet cited in PubMed.

0numbers the graph read from it
0cells of the map it votes in
0citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

0 citing papers in PubMed.

No citing paper in PubMed yet.

4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

4 authors.

Michelle Eykelenboom *Centre for Prevention, Lifestyle and Health, National Institute for Public Health and the Environment, Bilthoven, the Netherlands.
Marije Oosterhoff *Centre for Prevention, Lifestyle and Health, National Institute for Public Health and the Environment, Bilthoven, the Netherlands. marije.oosterhoff@rivm.nl.
Ivon E J MilderCentre for Prevention, Lifestyle and Health, National Institute for Public Health and the Environment, Bilthoven, the Netherlands.
Anoukh van GiessenCentre for Prevention, Lifestyle and Health, National Institute for Public Health and the Environment, Bilthoven, the Netherlands.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

backgroundIn January 2024, the flat consumption tax on non-alcoholic beverages in the Netherlands was increased from €8.83 per 100 l to €26.13 per 100 l. In various countries tiered taxes have been implemented. This study aims to assess the impact of flat and tiered taxes on sales of non-alcoholic beverages and sugar from these beverages in the Netherlands for the year 2025.

methodsFor 2025, sales of non-alcoholic beverages (in litres) and sugar from non-alcoholic beverages (in kilograms) were estimated for six scenarios: (i) the previous lower-rate non-alcoholic beverage tax (€8.83 per 100 l) (reference); (ii) the current higher-rate non-alcoholic beverage tax (€26.13 per 100 l); and (iii) four possible tiered non-alcoholic beverage taxes based on the sugar content of the beverages. Model-based analyses were performed to estimate the non-alcohol beverages sales, using supermarket transaction data and taking into account autonomous growth and inflation. Sensitivity analyses were performed to assess the impact of elasticity and product reformulation.

resultsNon-alcoholic beverage sales volumes in 2025 were estimated at 2,688.4 million litres for the lower-rate tax scenario, 2,304.9 million litres for the higher-rate tax scenario, and 1,982.0-2,060.7 million litres for the tiered tax scenarios. Sales of sugar from non-alcoholic beverages in 2025 were 136.8 million kilograms for the lower-rate tax scenario, 117.8 million kilograms for the higher-rate tax scenario, and 96.5-100.2 million kilograms for the tiered tax scenarios. The higher-rate tax scenario was estimated to decrease non-alcoholic beverage sales volumes by 14.3% and sales of sugar from non-alcoholic beverages by 13.9% compared with the lower-rate tax scenario. The tiered tax scenarios decreased non-alcoholic beverage sales volumes by 23.4-26.3% and sales of sugar from non-alcoholic beverages by 26.7%-29.5% compared with the lower-rate tax scenario.

conclusionsThe implementation of tiered non-alcoholic beverage taxation could substantially decrease sales of non-alcoholic beverages and sugar from non-alcoholic beverages in the Netherlands, exceeding the impact of the flat consumption tax increase, and thereby potentially improving population health.

Indexed as

BeveragesCommerceTaxesHumansNetherlandsFiscal policyFood policyNon-alcoholic beveragesOverweightSugar-sweetened beveragesTaxationTax policy

Identifiers

PMID41254634
PMCPMC12625409

What OpenQuestion holds

Textmetadata
LicenceCC BY-NC-ND
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.