Taxing sweets: sweetener input tax or final consumption tax?

dc.contributor.author Miao, Zhen
dc.contributor.author Jensen, Helen
dc.contributor.author Beghin, John
dc.contributor.department Economics
dc.date 2018-02-17T17:44:15.000
dc.date.accessioned 2020-06-30T02:11:53Z
dc.date.available 2020-06-30T02:11:53Z
dc.date.issued 2010-07-01
dc.description.abstract <p>In order to reduce obesity and associated costs, policymakers are considering various policies, including taxes, to change consumers' high-calorie consumption habits. We investigate two tax policies aimed at reducing added sweetener consumption. Both a consumption tax on sweet goods and a sweetener input tax can reach the same policy target of reducing added sweetener consumption. Both tax instruments are regressive, but the associated surplus losses are limited. The tax on sweetener inputs targets sweeteners directly and causes about five times less surplus loss than the final consumption tax. Previous analyses have overlooked this important point.</p>
dc.format.mimetype application/pdf
dc.identifier archive/lib.dr.iastate.edu/econ_las_workingpapers/122/
dc.identifier.articleid 1121
dc.identifier.contextkey 8689629
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath econ_las_workingpapers/122
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/22337
dc.source.bitstream archive/lib.dr.iastate.edu/econ_las_workingpapers/122/p11969_2010_09_03.pdf|||Fri Jan 14 19:15:20 UTC 2022
dc.subject.disciplines Economics
dc.subject.keywords added sweeteners
dc.subject.keywords consumption tax
dc.subject.keywords demand
dc.subject.keywords health policy
dc.subject.keywords soda tax
dc.subject.keywords sugar
dc.title Taxing sweets: sweetener input tax or final consumption tax?
dc.type article
dc.type.genre working_paper
dspace.entity.type Publication
relation.isAuthorOfPublication d11c02ed-d211-4b33-afda-d60143f021ca
relation.isAuthorOfPublication 1ef43419-b55e-4ffb-b48e-3eb568dd6f67
relation.isOrgUnitOfPublication 4c5aa914-a84a-4951-ab5f-3f60f4b65b3d
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