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Extended Essay
Subject: World Studies - Biology and Economics
Sub-category: Health and Development
Has Mexico´s specific volumetric excise tax levied on sugar-sweetened beverages
(SSB) had any impact on reducing the prevalence of overweight and obesity among
its adult population, 4 years after its implementation?
Candidate number:
Word count: 3900
, 1
Table of Contents
INTRODUCTION ......................................................................................................... 1
OVERWEIGHT AND OBESITY................................................................................... 4
SUGAR-SWEETENED BEVERAGES ........................................................................ 7
PURCHASES OF SSBS ........................................................................................... 10
OVERWEIGHT AND OBESITY RATES.................................................................... 14
CONCLUSION .......................................................................................................... 17
BIBLIOGRAPHY........................................................................................................ 18
, 2
Introduction
The issue of overweight and obesity is one of contemporary global significance.
Though the development of obesity is gradual, its worldwide prevalence “has nearly
tripled between 1975 and 2016” (World Health Organization, 2020). Furthermore, in
2016 around 2 billion adults were classified as being overweight, and “of these, over
650 million were obese”. (World Health Organization, 2020). Overweight and obesity
pose a growing threat to health and the economy, in both developed and developing
countries all over the world, and excessive consumption of sugar-sweetened
beverages (SSB) has been hypothesized as one of the major risk factors of their
increasing rates. One of the many countries affected by high overweight and obesity
rates is Mexico, where the consumption of SSB is exceptionally high as it represents
on average 9.8% of total energy intake, (Tania C Aburto, 2016) higher than the
recommended 3% (Donald M. Lloyd-Jones, 2010).
With the aim of reducing the prevalence and costs of overweight and obesity, seven
U.S cities and 42 countries including Mexico, have implemented indirect excise taxes
-both specific and ad valorem- on SSB as of mid-2019 (Obesity Evidence Hub,
2020). Indirect excise taxes are taxes levied on particular goods and services and
their revenues are collected by the government from the supplier, after the supplier
has collected them from the purchaser (Sean Maley, 2011). An indirect excise tax
can either be specific, which is “a fixed amount of tax per unit of the good or service
sold” (Tragakes, 2012), or ad valorem, “a fixed percentage of the price of the good or
service” (Tragakes, 2012). Furthermore, SSB taxes “can be calculated on either the
volume of the drink (volumetric) or its sugar content”. (Obesity Evidence Hub, 2020)
Extended Essay
Subject: World Studies - Biology and Economics
Sub-category: Health and Development
Has Mexico´s specific volumetric excise tax levied on sugar-sweetened beverages
(SSB) had any impact on reducing the prevalence of overweight and obesity among
its adult population, 4 years after its implementation?
Candidate number:
Word count: 3900
, 1
Table of Contents
INTRODUCTION ......................................................................................................... 1
OVERWEIGHT AND OBESITY................................................................................... 4
SUGAR-SWEETENED BEVERAGES ........................................................................ 7
PURCHASES OF SSBS ........................................................................................... 10
OVERWEIGHT AND OBESITY RATES.................................................................... 14
CONCLUSION .......................................................................................................... 17
BIBLIOGRAPHY........................................................................................................ 18
, 2
Introduction
The issue of overweight and obesity is one of contemporary global significance.
Though the development of obesity is gradual, its worldwide prevalence “has nearly
tripled between 1975 and 2016” (World Health Organization, 2020). Furthermore, in
2016 around 2 billion adults were classified as being overweight, and “of these, over
650 million were obese”. (World Health Organization, 2020). Overweight and obesity
pose a growing threat to health and the economy, in both developed and developing
countries all over the world, and excessive consumption of sugar-sweetened
beverages (SSB) has been hypothesized as one of the major risk factors of their
increasing rates. One of the many countries affected by high overweight and obesity
rates is Mexico, where the consumption of SSB is exceptionally high as it represents
on average 9.8% of total energy intake, (Tania C Aburto, 2016) higher than the
recommended 3% (Donald M. Lloyd-Jones, 2010).
With the aim of reducing the prevalence and costs of overweight and obesity, seven
U.S cities and 42 countries including Mexico, have implemented indirect excise taxes
-both specific and ad valorem- on SSB as of mid-2019 (Obesity Evidence Hub,
2020). Indirect excise taxes are taxes levied on particular goods and services and
their revenues are collected by the government from the supplier, after the supplier
has collected them from the purchaser (Sean Maley, 2011). An indirect excise tax
can either be specific, which is “a fixed amount of tax per unit of the good or service
sold” (Tragakes, 2012), or ad valorem, “a fixed percentage of the price of the good or
service” (Tragakes, 2012). Furthermore, SSB taxes “can be calculated on either the
volume of the drink (volumetric) or its sugar content”. (Obesity Evidence Hub, 2020)
