Taxing sweets: sweetener input tax or final consumption tax? Miao, Zhen Jensen, Helen Beghin, John
dc.contributor.department Economics 2018-02-17T17:44:15.000 2020-06-30T02:11:53Z 2020-06-30T02:11:53Z 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>
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dc.identifier.articleid 1121
dc.identifier.contextkey 8689629
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath econ_las_workingpapers/122
dc.source.bitstream archive/|||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
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