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[{"key": "dc.contributor.advisor", "value": "Hyytinen, Ari", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Heinonen, Miika", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-04-21T08:37:16Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-04-21T08:37:16Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1869175", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/57717", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Sokerilla makeutettujen juomien kulutus on yhteydess\u00e4 ylipainoon, liikalihavuuteen ja niihin liittyviin sairauksiin, kuten tyypin 2 diabetekseen. Sokerillisten juomien valmisteveroa pidet\u00e4\u00e4n tehokkaana keinona v\u00e4hent\u00e4\u00e4 kulutusta ja parantaa v\u00e4est\u00f6n terveytt\u00e4. Koska virvoitusjuomien kulutukseen liittyy potentiaalisia markkinah\u00e4iri\u00f6it\u00e4, niiden verotuksella on mahdollista parantaa yhteiskunnallista kokonaishyvinvointia.\r\n\r\nTammikuussa 2014 Suomi kaksinkertaisti virvoitusjuomien valmisteveron sokerillisten juomien osalta 0,11 eurosta 0,22 euroon litralta. Kun otetaan huomioon verosta maksettava 14 prosentin suuruinen arvonlis\u00e4vero, t\u00e4m\u00e4 merkitsee noin 0,125 euron hinnankorotusta sokerillisten juomien osalta. On t\u00e4rke\u00e4\u00e4 ymm\u00e4rt\u00e4\u00e4, mik\u00e4 on veron vaikutus hintoihin (l\u00e4pikulku), ja toisaalta miten kysynt\u00e4 reagoi hintojen muutokseen (kysynn\u00e4n hintajousto). HOK-Elannolta saatua aineistoa juomien p\u00e4ivitt\u00e4isist\u00e4 myynneist\u00e4 ja hinnoista k\u00e4ytet\u00e4\u00e4n n\u00e4iden hinta- ja kysynt\u00e4vaikutusten analysoimiseksi. Aineisto on per\u00e4isin nelj\u00e4st\u00e4 helsinkil\u00e4isest\u00e4 S-Market myym\u00e4l\u00e4st\u00e4 ja kattaa vuodet 2013-2014.\r\n\r\nVeron l\u00e4pikulkua hintoihin arvioidaan differences-in-differences regressiomenetelm\u00e4ll\u00e4, k\u00e4ytt\u00e4en eri kontrolliryhmi\u00e4. Estimointitulosten mukaan sokerillisten juomien hinnat nousivat suunnilleen 0,17-0,19 euroa litralta, mik\u00e4 viittaa siihen, ett\u00e4 hinnat ylireagoivat veromuutokseen noin 36-52 prosenttia. T\u00e4m\u00e4n j\u00e4lkeen veromuutosta k\u00e4ytettiin instrumenttimuuttujana hinnalle, sokerillisten juomien hintajouston estimoimiseksi (-0,78 kaikki sokerilliset juomat ja -0,82 sokerilliset virvoitusjuomat). Tulosten mukaan sokerillisten virvoitusjuomien kulutus laski noin 7,5-8,5 prosenttia. Kulutus oli jo suhteellisen alhaisella tasolla (53,9 litraa henkil\u00f6\u00e4 kohden) ennen veromuutosta. Siten veromuutoksen arvioidaan laskeneen vuosittaista kulutusta noin 4,0-4,6 litralla.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The consumption of sugar-sweetened beverages (SSBs) is associated with overweight, obesity and related illnesses, such as type 2 diabetes. Excise tax on SSBs is seen as an effective tool to reduce their consumption and improve population health. Because there are possible market failures associated with the consumption of SSBs, taxing them might be preferable to other taxes.\r\n\r\nIn January 2014, Finland doubled its excise tax rate for SSBs from 0.11 euros to 0.22 euros per litre. Considering the 14 percent ad valorem tax, this translates into a price increase of 0.125 euros. To understand the possible beneficial health effects of the tax, it is essential to estimate, first, its effect on prices (pass-through) and, second, how responsive is consumption to changes in prices (price elasticity of demand). Data, provided by HOK-Elanto, from S-Market stores is used to analyse these two effects. Data consists of daily price and sales records of beverage items from four separate stores for the period 2013-2014. \r\n\r\nThe pass-through of the tax is estimated by applying the differences-in-differences method. It is estimated that the prices of taxed beverages rose somewhere between 0.17 and 0.19 euros per litre, indicating overshifting of the tax by approximately 36-52 percent. Then, the tax change is used as an instrument for prices to estimate the price elasticity of SSBs, which is estimated to be -0.78 for all SSBs and -0.82 for regular sodas. Obtained pass-through and price elasticity estimates would indicate that the consumption of all SSBs fell by approximately 6.5-7.3 percent and that the consumption of regular sodas fell by approximately 7.5-8.5 percent. The yearly consumption of SSBs was already at a comparatively low level (53.9 litres of regular sodas per capita) prior to the tax change. The tax is calculated to have reduced the yearly consumption by 4.0-4.6 litres.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Miika Heinonen (miijuhhe) on 2018-04-21 08:37:13.322928. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2018-04-21T08:37:16Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201804212323.pdf: 1685206 bytes, checksum: 03c813ce1eb3b7b6cbab8e37eccd0e50 (MD5)\r\nlicense.html: 4851 bytes, checksum: e2c6d3505e08dc05fa2c190b7b9c8618 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-04-21T08:37:16Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201804212323.pdf: 1685206 bytes, checksum: 03c813ce1eb3b7b6cbab8e37eccd0e50 (MD5)\r\nlicense.html: 4851 bytes, checksum: e2c6d3505e08dc05fa2c190b7b9c8618 (MD5)\r\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (81 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "virvoitusjuomat", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sokerilla makeutetut juomat", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "valmistevero", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "veron hintavaikutus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kysynn\u00e4n hintajousto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "haittavero", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kansanterveys", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ylipaino", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "lihavuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "The Finnish excise tax on sugar-sweetened beverages and its effect on their prices and demand", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201804212323", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, 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