LA SUGAR TAX: FONDAMENTI TEORICI, ASPETTI ISTITUZIONALI ED EVIDENZE EMPIRICHE

Corrective taxes on goods and behaviors harmful to health—known as sin taxes—are increasingly used as public policy instruments aimed at improving collective well-being. Among these, the sugar tax, that is, the taxation of sugar-sweetened beverages (SSBs), has gained prominence due to the growing empirical evidence linking excessive sugar consumption to obesity, diabetes, and cardiovascular diseases. This paper analyzes the theoretical foundations of the sugar tax, discusses its institutional framework in Italy, and reviews the empirical evidence, with the aim of assessing its effectiveness and distributional impact. Embedding the tax within a broader and more coherent public health strategy would potentially strengthen its overall impact.