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dc.contributor.authorLaw, Cen
dc.contributor.authorCornelsen, Len
dc.contributor.authorAdams, Jeanen
dc.contributor.authorPenney, Ten
dc.contributor.authorRutter, Hen
dc.contributor.authorWhite, Martinen
dc.contributor.authorSmith, Ren
dc.date.accessioned2019-12-10T00:30:35Z
dc.date.available2019-12-10T00:30:35Z
dc.date.issued2020-08en
dc.identifier.issn1570-677X
dc.identifier.urihttps://www.repository.cam.ac.uk/handle/1810/299646
dc.description.abstractOn 16th March 2016, the UK government announced the Soft Drinks Industry Levy (SDIL). Under the SDIL, soft drinks manufacturers were to be taxed according to the volume of products with added sugar they produced or imported, with proceeds used to increase funding for initiatives in schools and other activities to promote child health (House of Commons 2017). The SDIL explicitly aimed to bring about changes in the behaviour of soft drinks companies, specifically to reformulate their products to reduce sugar content as there were three bands – a zero rate for those with total sugar content lower than 5g per 100ml, one rate for those with 5-8g per 100ml and a higher rate for drinks with more than 8g per 100ml. Drinks classed as pure fruit juices, milk-based drinks, and those containing more than 0.5% alcohol by volume were exempt. Companies were given two years before the SDIL was enforced to achieve such changes. The draft of the SDIL legislation and consultation summary were released on 5th December 2016. The levy rates were confirmed on 8th March 2017.
dc.description.sponsorshipEvaluation of the SDIL is funded by the UK National Institute for Health Research, Public Health Research programme [Grant numbers: 16/49/01 & 16/130/01]. LC is funded by an MRC Fellowship Grant (MR/P021999/1). The views expressed are those of the author(s) and not necessarily those of the MRC, NHS, NIHR or the Department of Health.
dc.publisherElsevier
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleAn analysis of the stock market reaction to the announcements of the UK Soft Drinks Industry Levyen
dc.typeArticle
prism.publicationDate2020en
prism.publicationNameEconomics and Human Biologyen
dc.identifier.doi10.17863/CAM.46719
dcterms.dateAccepted2019-12-06en
rioxxterms.versionofrecord10.1016/j.ehb.2019.100834en
rioxxterms.versionAM
rioxxterms.licenseref.urihttp://www.rioxx.net/licenses/all-rights-reserveden
rioxxterms.licenseref.startdate2020-08en
dc.contributor.orcidAdams, Jean [0000-0002-5733-7830]
dc.contributor.orcidWhite, Martin [0000-0002-1861-6757]
dc.identifier.eissn1873-6130
rioxxterms.typeJournal Article/Reviewen
pubs.funder-project-idMRC (MR/K023187/1)
pubs.funder-project-idDepartment of Health (via National Institute for Health Research (NIHR)) (16/130/01)
pubs.funder-project-idWellcome Trust (087636/Z/08/Z)
pubs.funder-project-idESRC (ES/G007462/1)
pubs.funder-project-idDepartment of Health (via National Institute for Health Research (NIHR)) (PHR Project: 16/49/01)
cam.issuedOnline2020-02-17en
cam.orpheus.successTue Mar 31 10:38:13 BST 2020 - Embargo updated*
cam.orpheus.counter2*
rioxxterms.freetoread.startdate2021-08-17


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Attribution-NonCommercial-NoDerivatives 4.0 International
Except where otherwise noted, this item's licence is described as Attribution-NonCommercial-NoDerivatives 4.0 International