# Trend in basic oral treatment needs in relation to taxation of sweets, ice cream, and sugar-sweetened beverages in Finland: a registry-based study

## TL;DR

This study examines how taxation of sugary products in Finland affected dental treatment needs and public dental service costs from 2011 to 2020.

## Contribution

The study provides new insights into the relationship between sugary product taxation and dental healthcare outcomes in Finland.

## Key findings

- A one million EUR increase in sugary product tax revenue correlates with a 0.4% rise in public dental service costs.
- There was a significant upward trend in public dental service costs over the study period.
- Average sugar consumption remained unchanged despite new sugar policies.

## Abstract

The aims were to explore the trend in basic oral treatment needs and total operating cost of public dental services (PDS) in relation to total excise tax revenue generated from sugary products during 2011–2020 and to evaluate the impact of tax policy in excise tax revenue of sugary products and average sugar consumption.

The study comprised longitudinal data retrieved from Finnish registries during the years 2011–2020. Basic oral treatment needs, and total operating cost of PDS, total excise tax revenue generated from sugary products and average sugar consumed (kg per capita) during the years 2011–2020 were obtained. Simplified panel analyses and sensitivity analyses were used to evaluate the effects of explanatory variables on outcomes.

An approximate one EUR 1,000,000 increase in total excise tax revenue generated from sugary products corresponds to a 0.4% increase in total operating cost of PDS. There was a significant positive trend in total operating cost of PDS in Finland over the study period. Similarly, an approximate one EUR 1,000,000 rise in total excise tax revenue corresponds to a 0.2% increase in basic oral treatment needs. Additionally, there was a statistically significant difference in the average excise tax revenue for sugary products between the periods before and after 2017.

No change in average sugar consumption was observed despite implementing the new sugar policy. Therefore, it may be worthwhile to reconsider the excise tax on sweets and ice cream as it will significantly increase the total national revenues.