A typology of beverage taxation: Multiple approaches for obesity prevention and obesity prevention-related revenue generation
A typology of beverage taxation: Multiple approaches for obesity prevention and obesity prevention-related revenue generation
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DOI：
10.1057/jphp.2013.17
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发表时间：
2013-08-01
影响因子：
3.8
通讯作者：
Eidson, Shelby S.
中科院分区：
文献类型：
--
作者：
Chriqui, Jamie F.;Chaloupka, Frank J.;Eidson, Shelby S.
肥胖是一个全球性问题。含糖饮料（SSB）是个人饮食中添加糖的主要贡献者，因此导致肥胖。各国政府曾考虑对SSB征税，以防止肥胖并创造收入，但没有“一刀切”的税收方法。我们描述了有兴趣探索饮料税的政府的三个关键考虑因素：（一）适用什么类型的税，以及如何和在哪里征税并向消费者展示;（二）对什么类型的饮料征税;（三）影响消费和/或肥胖预防相关收入的税收金额。我们提供了美国和国际上现有的饮料税的例子。这些信息将对各级政府的决策者有用，因为他们将继续考虑饮料税收政策。
Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.