In a recent report, the National Assembly Budget Office in South Korea highlighted the possibility that the introduction of a sugar tax could inadvertently result in what is known as a 'balloon effect,' where consumers substitute high-sugar beverages with artificially sweetened or high-calorie alternatives. This comes in light of President Lee Jae-myung's call for a public discourse on the necessity of implementing such a tax. The report underscored the need for supportive measures to avoid potential adverse effects, particularly if consumer preference shifts towards zero-calorie drinks made with artificial sweeteners like aspartame or erythritol, which could deepen reliance on sweetness rather than addressing the underlying health concerns.

The success of such a sugar tax policy hinges on its meticulous design. For example, the United Kingdom adopted a progressive tax rate based on sugar content, encouraging manufacturers to reduce sugar levels, achieving an average reduction of 47% in sugar content. Conversely, Thailand's experience showed an increase in the retail price of sugary beverages by 11% without significant decreases in consumption. The World Health Organization has recommended that related tax rates exceed 20% to be effective in curbing consumption.

Currently, two lawmakers, Kim Seon-min and Lee Soo-jin, are proposing new legislation to establish a fund within the National Health Promotion Fund, which would levy approximately 99 won and 36 won, respectively, on a standard 330ml cola. For context, the established rates in the UK and France stand at around 169 won and 203 won, respectively. Additionally, the issue of economic fairness must be addressed, as lower-income individuals tend to rely more on sugary drinks, raising concerns that the tax could disproportionately affect them, thereby reducing their actual income. However, as seen in Mexico's case, lower-income groups are more sensitive to price changes, potentially leading to a more significant decrease in consumption among them.