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In 2017, the Portuguese Government created the special consumption tax levied on sweetened beverages.1 This tax is divided into two tiers: drinks with sugar contents below 80 g/L of final product (charged at €8·22 per 100L) are the lower tier and those above 80 g/L of final product (charged at €16·46 per 100L) are the upper tier. During the first year of implementation, this tax collected about 80 million Euros and all revenue was invested towards the Portuguese National Health Service funding.
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Goiana-da-Silva et al. (2018) studied this question.
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