State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007
State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007
复制标题
DOI：
10.1057/jphp.2008.9
复制
发表时间：
2008-07-01
影响因子：
3.8
通讯作者：
Chaloupka, Frank J.
中科院分区：
文献类型：
--
作者：
Chriqui, Jamie F.;Eidson, Shelby S.;Chaloupka, Frank J.
垃圾食品消费与美国肥胖率上升有关。虽然“垃圾食品”特定税是一项潜在的公共卫生干预措施，但大多数州已经对某些垃圾食品和软饮料征收销售税。这项研究回顾了截至 2007 年 1 月通过杂货店和自动售货机销售的软饮料和选定零食产品的州销售税差异。销售税因州、预期零售地点（杂货店与自动售货机）和产品而异。自动售货零食和软饮料的税率高于杂货店和其他食品，通常表明，销售商品的“不受欢迎”税收状态。软饮料、糖果和口香糖的税率高于其他检查项目。讨论了其他国家的类似税收计划以及这些发现对价格与消费之间关系的潜在影响。
Junk food consumption is associated with rising obesity rates in the United States. While a "junk food'' specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location ( grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored'' tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.