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28/34 IB World Studies Extended Essay: Biology and Economics £7.49   Add to cart

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28/34 IB World Studies Extended Essay: Biology and Economics

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This is my IB World Studies Extended Essay which connects the disciplines of Biology and Economics to investigate the question: "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 adu...

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  • July 30, 2021
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  • 2020/2021
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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)

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