Minor Restorations Decreased after Implementation of Sugar-Sweetened Beverage Tax

Published 03/27/2024

Presented at the 2024 International Association for Dental, Oral, and Craniofacial Research General Session

This study examined rates of minor restorations before and after the implementation of a sugar-sweetened beverage (SSB) tax in Philadelphia and Boulder, Colorado. Restorations in Philadelphia increased, while restorations in Boulder decreased following SSB tax implementation. Results suggest that an SSB tax alone does not account for changes in restorative rates. 

Future research should examine factors related to interactions between such taxes, demographics, and social determinants of health in changes in restoration rates.