Regulating Ultra-Processed Foods: How Fiscal and Informational Policies Shape Product Composition and Marketing Strategy
(A2026-134314)

AUTHORS

Marcos Silva, Faculdade Instituto de Administra��o; ANDRES RODRIGUEZ VELOSO, University of Sao Paulo; Marcelo Silva, University of São Paulo; Guilherme Shiraishi, Universidade de S�o Paulo

ABSTRACT

This study examines how fiscal and informational regulations influence product composition and marketing strategy in the ultra-processed food (UPF) sector, comparing Portugal’s sugar tax with Brazil’s front-of-pack (FOP) warning labels. A cross-sectional sample of 119 products was collected in supermarkets in Porto and São Paulo, focusing on sugar-sweetened beverages and breakfast cereals. A two-way ANOVA tested whether taxation is associated with lower sugar levels, using cereals as a control group. Additional analyses examined Nutri-Score in Portugal and sugar alerts in Brazil. Results show no significant reduction in sugar levels in taxed beverages in Porto relative to São Paulo. In contrast, FOP sugar alerts identified higher-sugar cereals, while Nutri-Score was not associated with lower sugar content. Findings suggest informational regulation better signals nutritional risk, while fiscal incentives alone may not induce reformulation. Keywords: ultra-processed foods; sugar regulation; front-of-pack labeling