Evaluating Saudi Arabia’s 50% carbonated drink excise tax: Changes in prices and volume sales
研究了沙特2017年对碳酸饮料征收50%从价税后，价格转嫁率达110%，销量相比其他海湾国家下降35%。
• Saudi Arabia introduced an 50 % ad valorem excise tax on carbonated drinks in 2017. • Carbonated drinks’ tax pass through rate is 110 % (+0.82 Saudi Riyal; p-value <0.05) • Carbonated drink volume sales decreased by 35 % relative to other Arab Gulf states.