Foreword; Preface; Acknowledgements; Contents; Authors and Reviewers; About the Authors; Reviewers; Abbreviations; 1 Introduction; Abstract; 1.1 Background; 1.2 Methods; 1.2.1 Theoretical Basis; 1.2.2 A "Realist" Review of Evidence; 1.2.3 Data Collection; 1.2.4 Data Analysis; References; Why: Rationale for Taxing Sugar-Sweetened Beverages; 2 Reasons for Specifically Targeting Sugar-Sweetened Beverages; Abstract; 2.1 Definition of a Sugar-Sweetened Beverage (SSB); 2.2 SSB and Health Risks; 2.3 SSB Marketing and Sales Trends; 2.4 SSB Consumption Trends

2.5 Additional Considerations on Other Non-alcoholic BeveragesReferences; 3 Sugar-Sweetened Beverage Taxation as a Public Health Policy Instrument; Abstract; 3.1 Taxing Sugar-Sweetened Beverages (SSBs) as Part of a Comprehensive Strategy; 3.1.1 International Evidence; 3.1.2 The Canadian Situation; 3.2 SSB, An Affordable Choice; 3.3 Learning from TobaccoTaxation Taxation; 3.4 Taxation, A Highly Cost-Effective and Potentially Cost-Saving Option; References; 4 Sugar-Sweetened Beverage Taxation Logics and Ethical Concerns; Abstract; 4.1 Clarifying Sugar-Sweetened Beverage (SSB) Taxation Logics

4.2 Debates About the Normative Justification of SSB Taxes 4.3 Ethical Concerns Surrounding Freedom of Choice and Autonomy; References; What: Impact of Taxing Sugar-Sweetened Beverages; 5 Effects of Taxation on Sugar-Sweetened Beverage Prices; Abstract; 5.1 Factors That May Impair Sugar-Sweetened Beverage (SSB) Tax Shift onto Prices; 5.2 Preliminary Evidence from Taxes Implemented Across the World; 5.3 Additional Proposals to Secure the Pass-Through ; References; 6 Effects of Taxation on Sugar-Sweetened Beverage Demand; Abstract; 6.1 Findings from Experimental Studies

6.2 Factors that May Impair Tax Effects on Demand in the "Real World"6.3 "Real-World" Price Elasticity of SSB Demand; 6.4 Preliminary Evidence from Taxes Implemented Across the World; References; 7 Effects of Sugar-Sweetened Beverage Taxation on Energy Intakes and Population Health; Abstract; 7.1 Overview of Substitution Concerns; 7.2 Results from Simulations; 7.2.1 Individual-Oriented Simulations; 7.2.2 Population-Oriented Simulations; 7.2.3 Limitations; 7.3 Preliminary Evidence from Taxes Implemented Across the World; 7.3.1 Substitution Towards Untaxed Beverages

7.3.2 Substitution Towards Taxed Beverages Sold at a Lower Price7.4 Results from Systematic Reviews; 7.5 Concluding Comments; References; 8 Distribution of Sugar-Sweetened Beverage Taxation Effects in the Population; Abstract; 8.1 Introduction; 8.2 Would a SSB Tax Impose a Larger Financial Burden on Lower-Income Households?; 8.3 Would a SSB Tax Bring Larger Health Benefits to Lower-income Households?; 8.4 Could Equity Concerns Be Mitigated?; 8.5 Would a SSB Tax Be Effective Towards Heavy SSB Consumers?; References; 9 Potential Undesirable Effects Related to Sugar-Sweetened Beverage Taxation