Taxing food: implications for public health nutrition
Taxing food: implications for public health nutrition
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DOI：
10.1079/phn2005755
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发表时间：
2005-12-01
影响因子：
3.2
通讯作者：
Cowburn, G
中科院分区：
文献类型：
--
作者：
Caraher, M;Cowburn, G
目的：设定一个政策分析的粮食税作为一种方式，影响粮食消费和behaviors.Design：这项研究借鉴了发达国家在国家和地方各级征收的粮食税的例子。研究确定从一个系统化的搜索在6个数据库中的标准，旨在识别文章的政策relevance.Results：从文献中确定的占主导地位的方法是征收粮食税的粮食，以提高一般收入，如增值税在欧洲联盟。食品税可以以各种方式适用，从试图直接影响行为到为确定的健康饮食运动征税，再到在学校等封闭环境中适用。有理由将不健康食品税与健康食品补贴结合起来。文献中关于粮食税的使用及其对粮食行为的影响的证据并不明确，查明的案例主要是对这一过程的回顾性描述。由于行业游说，许多食品税在短期内就被取消了。政策结论：明确旨在促进儿童等关键群体健康的小额税收更有可能得到公众的支持。许多税收举措的重点并不明确;虽然这些举措一般针对消费者，但另一个重点可能是食品制造商，利用税收和补贴鼓励生产更健康的食品，这可能在人口一级产生影响。需要进一步考虑粮食税的这一方面。对食品征税（和补贴）可以影响学校和工作场所等封闭系统内的食品行为。
Aim: To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour.Design: The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance.Results: The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying.Conclusions for policy: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.