Corrective Taxation and Internalities from Food Consumption
Corrective Taxation and Internalities from Food Consumption
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DOI：
10.1093/cesifo/ifx018
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发表时间：
2018-03-01
影响因子：
1.3
通讯作者：
Smith, Kate
中科院分区：
文献类型：
--
作者：
Griffith, Rachel;O'Connell, Martin;Smith, Kate
许多国家已经实施了矫正税，旨在解决人们对肥胖和饮食相关疾病日益增加的日益担忧。其基本原理是，食品消费给消费者带来了未来的成本，而他们在消费时没有充分考虑到这些成本（“内部性”）。矫正性税收有可能通过减少次优的高消费来改善福利。我们回顾了有关这些内部性的规模和最佳修正税的文献，这取决于内部性的模式、消费者的价格反应以及再分配的目标。 （JEL 分类：H2、D9）。
Corrective taxes have been implemented in a number of countries with the aim of addressing growing concern about the rise in obesity- and diet-related diseases. The rationale is that food consumption imposes costs on the consumer in the future that they do not fully take into account at the point of consumption ('internalities'). Corrective taxes have the potential to improve welfare by reducing suboptimally high consumption. We review the literature on the size of these internalities and on the optimal corrective tax, which depends on the patterns of internalities, the price responsiveness of consumers, and on redistributive aims. (JEL classification: H2, D9).