| Stakeholder groups | ||||||
---|---|---|---|---|---|---|---|
Health and Consumer organizations | Health professional associations | Advisory bodies | Academia | Trade associa-tions | Minis-tries | Parliamentary parties | |
The differential effects of an SSB tax on the budgets of lower and higher socioeconomic groups | |||||||
 An SSB tax is financially regressive | X | X | X | X | X | X | X |
 People with a lower socioeconomic position spend a bigger proportion of their income on food purchases |  |  |  | X |  | X |  |
 People with a lower socioeconomic position consume more unhealthy foods/drinks like SSBs |  | X | X | X |  | X | X |
 People of lower socioeconomic groups cannot easily change their routines |  |  |  | X |  |  |  |
 The regressive effect of an SSB tax is likely very marginal |  |  |  |  |  | X |  |
 The regressive effect of an SSB tax does not need to occur when people eat healthy and consequently do not buy SSBs |  |  |  |  |  |  | X |
The impact of an SSB tax on socioeconomic inequalities in dietary intake and health | |||||||
 An SSB tax is progressive in terms of health benefits | X | X | X | X |  | X | X |
 People with a lower socioeconomic position have more health problems (overweight, non-communicable diseases) | X | X |  | X |  | X | X |
 People with a lower socioeconomic position consume more unhealthy foods/drinks like SSBs |  | X | X | X |  | X | X |
 An SSB tax could lead to alternative, healthier choices of lower socioeconomic groups | X |  |  | X |  |  | X |
 An SSB tax could be especially effective for the health of people with a lower SEP who are more difficult to reach by other interventions |  |  |  | X |  |  |  |
 People of lower socioeconomic groups cannot easily change their routines |  |  |  | X |  |  |  |
 An SSB tax could lead to compensation with other unhealthy behaviour | X | X |  |  |  |  |  |
 An SSB tax could lead to a widening of socioeconomic inequalities in dietary intake and health |  | X |  | X |  |  |  |