{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,16]],"date-time":"2025-12-16T16:04:17Z","timestamp":1765901057166,"version":"3.48.0"},"reference-count":55,"publisher":"Pan American Health Organization","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2025,12,16]]},"abstract":"<title>RESUMEN<\/title>\n                  <sec>\n                    <title>Objetivo.<\/title>\n                    <p>Los impuestos selectivos al consumo pueden utilizarse para reducir el consumo de bebidas azucaradas, un importante factor de riesgo prevenible de las enfermedades no transmisibles. El objetivo de este estudio es comparar nuevos indicadores estandarizados del nivel de impuestos aplicados a las bebidas azucaradas como porcentaje del precio en las distintas categor\u00edas de bebidas en Am\u00e9rica Latina y el Caribe.<\/p>\n                  <\/sec>\n                  <sec>\n                    <title>M\u00e9todo.<\/title>\n                    <p>Utilizamos un m\u00e9todo desarrollado por la Organizaci\u00f3n Panamericana de la Salud y adaptado de la proporci\u00f3n del impuesto sobre el tabaco de la Organizaci\u00f3n Mundial de la Salud. El an\u00e1lisis se centr\u00f3 en la marca m\u00e1s vendida de cinco categor\u00edas de bebidas no alcoh\u00f3licas. Los datos se recopilaron encuestando a los ministerios de econom\u00eda y finanzas, y revisando la legislaci\u00f3n fiscal vigente en marzo del 2019.<\/p>\n                  <\/sec>\n                  <sec>\n                    <title>Resultados.<\/title>\n                    <p>De los 27 pa\u00edses analizados, 17 aplicaban impuestos selectivos al consumo de bebidas azucaradas. De estos, la mediana de los impuestos selectivos al consumo como porcentaje del precio fue mayor para las bebidas gaseosas azucaradas de tama\u00f1o grande (6,5%) y menor para las bebidas energizantes (2,3%). En los pa\u00edses donde se aplicaban impuestos selectivos al consumo del agua embotellada, la incidencia fiscal superaba la aplicada a la mayor\u00eda de las bebidas azucaradas. En general, la proporci\u00f3n de los impuestos selectivos al consumo era mayor en Am\u00e9rica Latina que en el Caribe. Incluidos todos los dem\u00e1s impuestos indirectos (por ejemplo, el impuesto al valor agregado), la mediana de la proporci\u00f3n total de los impuestos en el precio se situaba entre el 12,8% y el 17,5%. Al menos dos pa\u00edses destinaban a fines de salud parte de los ingresos procedentes del impuesto selectivo al consumo.<\/p>\n                  <\/sec>\n                  <sec>\n                    <title>Conclusiones.<\/title>\n                    <p>En general, los impuestos selectivos al consumo son bajos. Desde el punto de vista de la salud p\u00fablica, se podr\u00edan aumentar las tasas impositivas y mejorar el dise\u00f1o de los impuestos (por ejemplo, al excluir el agua embotellada). Este m\u00e9todo proporciona una forma factible e informativa de hacer un seguimiento de la tributaci\u00f3n de las bebidas azucaradas y con el tiempo podr\u00eda replicarse en otras regiones.<\/p>\n                  <\/sec>","DOI":"10.26633\/rpsp.2025.110","type":"journal-article","created":{"date-parts":[[2025,12,16]],"date-time":"2025-12-16T15:22:36Z","timestamp":1765898556000},"page":"1","source":"Crossref","is-referenced-by-count":0,"title":["Comparaci\u00f3n de impuestos como porcentaje del precio de las bebidas azucaradas en Am\u00e9rica Latina y el Caribe*"],"prefix":"10.26633","volume":"49","author":[{"given":"Maxime","family":"Roche","sequence":"first","affiliation":[{"name":"Centre for Health Economics and Policy Innovation (CHEPI), Imperial College Business School, Londres, Inglaterra."},{"name":"m.roche21@imperial.ac.uk"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Miriam","family":"Alvarado","sequence":"additional","affiliation":[{"name":"Unidad de Epidemiolog\u00eda del Consejo de Investigaciones M\u00e9dicas, Facultad de Medicina Cl\u00ednica, Cambridge University, Cambridge, Inglaterra."}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Rosa Carolina","family":"Sandoval","sequence":"additional","affiliation":[{"name":"Organizaci\u00f3n Panamericana de la Salud, Washington, D.C., Estados Unidos de Am\u00e9rica."}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Fabio","family":"da Silva Gomes","sequence":"additional","affiliation":[{"name":"Organizaci\u00f3n Panamericana de la Salud, Washington, D.C., Estados Unidos de Am\u00e9rica."}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Guillermo","family":"Paraje","sequence":"additional","affiliation":[{"name":"Universidad Adolfo Ib\u00e1\u00f1ez, Santiago, Chile."}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"11167","reference":[{"key":"ref1","doi-asserted-by":"crossref","unstructured":"Singh GM, Micha R, Khatibzadeh S, et al. 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