Perceptions, willingness-to-pay, and associated socio-demographics of sugar-sweetened beverage taxation in an affluent Asian setting

Taxation on sugar-sweetened beverages (SSBs) is proposed as a measure to address the health consequences of excessive sugar intake, yet research on its implementation in Asian contexts is limited. This study examined the perceptions, willingness-to-pay, and associated socio-demographics of SSB taxation in Hong Kong, an affluent Asian setting. A random-sampled telephone survey was conducted with 1250 Hong Kong adults. We used the maximum willingness to pay (WTP M), defined as the highest accepted price that a subject willing to consume SSB products, as a measure of willingness to pay. The contingent valuation method was employed to assess the WTP M for different types of SSBs. Approximately 50 % of participants were aware of negative health impacts, and over 60 % being confident in reducing their intake of SSBs. However, even with a 30 % tax, approximately 70 % of individuals remained willing to continue consuming SSBs. Non-diet soft drinks had the highest WTP Ms (83 % of current price), while parents reported higher WTP M for their children (74 %) than for themselves (66 %). A multiple linear regression analysis showed that, male gender and full/part-time workers had higher WTP M, whereas higher income and better self-rated health correlated with lower WTP M. In summary, despite awareness of the potential health risks associated with consuming SSBs, a high tax rate appears necessary to reduce SSB consumption, particularly among children and non-diet soft drinkers. Our study highlights how economic measures may influence consumer behavior and informs the implementation of such measures.