Table 4

Health impacts (in QALYs) and health system costs for tax policies, for the NZ population alive in 2011 (lifetime horizon) with 3% discount rate

Non-MāoriMāoriMāoriEthnic groups combined
QALYs gainedQALYs gainedEquity analysis QALYs gained*QALYs gainedCost savings (2011 NZ$ billion)
Denmark – excise duties on saturated fat, chocolate and sweets
Sex groups combined
(95% UI)†
496 500 (401 900 to 599 700)133 300 (112 800 to 157 100)174 800‡629 700 (518 100 to 752 000)$12.2
(9.4 to 15.3)
Men265 90066 30087 200332 200$6.5
Women230 50067 00087 700297 500$5.7
Per capita (QALYs/1000 people and $)133.1 (171.9)197.7 (256.9)259.3 (337.8)142.92769
Bermuda – 50% ad valorem tax on SSB
Sex groups combined
(95% UI)
184 400 (148 500 to 225 400)104 100 (87 400 to 122 900)134 200288 600 (237 500 to 347 200)$5.6
(4.4 to 7.2)
Men116 80060 80078 200177 600$3.5
Women67 70043 30056 000111 000$2.1
Per capita (QALYs/1000 people and $)49.4 (64.5)154.5 (198.1)199.0 (256.2)65.51278
Gulf Cooperation Councilad valorem excise tax on carbonated beverages and energy drinks
Sex groups combined
(95% UI)
171 300 (139 300 to 209 100)101 600 (85 500 to 119 600)130 400272 900 (226 500 to 326 000)$5.3
(4.1 to 6.8)
Men111 40058 00074 200169 400$3.4
Women59 90043 60056 100103 600$2.0
Per capita (QALYs/1000 people and $)47.6 (62.7)150.7 (192.8)193.4 (248.5)61.91212
Mexico – excise tax on SSB and 8% ad valorem tax on junk food
Sex groups combined
(95% UI)
179 100 (141 400 to 221 300)59 700 (49 700 to 71 200)77 200238 800 (192 000 to 291 000)$4.8
(3.7 to 6.1)
Men95 00030 50039 400125 400$2.6
Women84 10029 30037 800113 400$2.2
Per capita (QALYs/1000 people and $)48.0 (62.6)88.6 (114.2)114.5 (148.1)54.21083
Norway – excise taxes on SSB, chocolate and sugar products
Sex groups combined
(95% UI)
133 400 (108 700 to 161 100)46 200 (38 800 to 54 600)59 300179 600 (147 700 to 214 000)$3.5
(2.8 to 4.5)
Men71 00025 20032 40096 300$1.9
Women62 40021 00027 00083 400$1.6
Per capita (QALYs/1000 people and $)35.8 (46.3)68.6 (88.2)88.0 (113.7)40.8799
Finland – excise duties on SSB, confectionery and ice cream
Sex groups combined
(95% UI)
94 500 (75 900 to 114 900)43 400 (36 400 to 51 100)55 400137 900 (113 100 to 165 000)$2.7
(2.1 to 3.4)
Men54 50023 70030 10078 200$1.6
Women40 00019 80025 30059 800$1.1
Per capita (QALYs/1000 people and $)25.3 (32.9)64.4 (82.6)82.2 (105.9)31.3614
American Samoa – excise tax and import tariff on SSB (not including milkshakes and flavoured milks)
Sex groups combined
(95% UI)
83 100 (67 200 to 102 200)42 400 (35 700 to 50 600)54 000125 600 (103 500 to 153 000)$2.5
(1.9 to 3.1)
Men50 40024 20030 80074 600$1.5
Women32 70018 20023 20050 900$1.0
Per capita (QALYs/1000 people and $)22.3 (29.0)63.0 (80.7)80.1 (103.1)28.5558
Dominica – excise taxes on SSB and sugary foods (not including milkshakes and flavoured milks)
Sex groups combined
(95% UI)
59 400 (47 600 to 72 600)24 700 (20 500 to 29 200)31 20084 100 (68 800 to 101 000)$1.7
(1.3 to 2.1)
Men33 50013 00016 30046 500$0.9
Women25 90011 70014 90037 600$0.7
Per capita (QALYs/1000 people and $)15.9 (20.7)36.6 (46.8)46.3 (59.5)19.1377
Barbados – 10% ad valorem tax on SSB
Sex groups combined
(95% UI)
40 600 (32 700 to 49 900)22 400 (18 500 to 26 700)28 00063 000 (51 600 to 76 000)$1.3
(1.0 to 1.6)
Men26 10013 70017 20039 900$0.8
Women14 400870010 90023 100$0.5
Per capita (QALYs/1000 people and $)10.9 (14.3)33.2 (42.3)41.6 (53.1)14.3284
Palau – import tax on SSB
Sex groups combined
(95% UI)
35 300 (28 600 to 43 300)19 500 (16 200 to 23100)24 30054 900 (44 900 to 66 000)$1.1
(0.8 to 1.4)
Men22 80011 70014 60034 500$0.7
Women12 5007800980020 300$0.4
Per capita (QALYs/1000 people and $)9.5 (12.4)29.0 (36.8)36.1 (46.1)12.5245
  • *QALY gains in the equity analysis were calculated using non-Māori background morbidity and mortality rates.

  • †95% UI: 95% uncertainty interval.

  • ‡Expected value analysis (ie, 95% UIs are not available for the equity analysis estimates).

  • NZ, New Zealand; QALYs, quality-adjusted life years ; SSB, sugar-sweetened beverages .