2010
DOI: 10.1017/s1368980010002053
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The global context for public health nutrition taxation

Abstract: Objective: To assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda. Design: Review of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform. Setting: The global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritio… Show more

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Cited by 15 publications
(18 citation statements)
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References 52 publications
(123 reference statements)
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“…For example, rather than taxing vegetable oils, as per a former Danish saturated fat tax [52], it seems desirable that such oils are exempted from taxes. While there is an international trend against exemptions from VAT-like taxes [53], countries with such exemptions could ensure that they applied to the “optimized” foods identified by this type of modeling.…”
Section: Discussionmentioning
confidence: 99%
“…For example, rather than taxing vegetable oils, as per a former Danish saturated fat tax [52], it seems desirable that such oils are exempted from taxes. While there is an international trend against exemptions from VAT-like taxes [53], countries with such exemptions could ensure that they applied to the “optimized” foods identified by this type of modeling.…”
Section: Discussionmentioning
confidence: 99%
“…Taxes may also serve to educate the public (137,138). When a tax on a good comes into public view for debate, there is an opportunity to provide public health education about why the tax is being proposed.…”
Section: Limit Marketing Of Ssbs and Minimize Marketing's Impact On Cmentioning
confidence: 99%
“…Though proponents assert that a volumebased excise tax delivers extra benefits by discouraging bulk buying [3,49], a high existing tax rate might already limit soft drink consumption to a satisfactory level, such that switching to a volume-based excise tax may not make a significant difference. In addition, careful consideration of local markets is necessary, as the application of excise taxes is recommended by experts only when they correct for externalities [50]. Negative reactions from the soft drink industry may also deter policymakers.…”
Section: Baseline Ssb Tax Ratesmentioning
confidence: 99%