Pierre is an IFS Research Fellow, Professor of Economics at the Toulouse School of Economics and a fellow of the CEPR. Pierre is also a member of the CPP Advisory Board at IFS. His work includes research on industrial organisation, demand models, household behaviour, development economics and applied econometrics.
Soda taxes aim to reduce excessive sugar consumption. Their effectiveness depends on whether they target individuals for whom the harm of consumption is largest. We estimate demand and account for supply-side equilibrium pass-through. We exploit longitudinal data to estimate individual preferences, which allows exible heterogeneity that we relate to a wide array of individual characteristics. We show that soda taxes are effective at targeting young consumers but not individuals with high total dietary sugar; they impose the highest monetary cost on poorer individuals, but are unlikely to be strongly regressive if we account for averted future costs from over consumption.