Not so sweet refrain: sugar-sweetened beverage taxes, industry opposition and harnessing the lessons learned from tobacco control legal challenges
Not so sweet refrain: sugar-sweetened beverage taxes, industry opposition and harnessing the lessons learned from tobacco control legal challenges
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DOI：
10.1017/s1744133118000178
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发表时间：
2019-10-01
影响因子：
1.7
通讯作者：
George, Anita
中科院分区：
文献类型：
--
作者：
George, Anita
随着越来越多的国家实施或宣布计划引入含糖饮料税，本文探讨了此类税收的公共卫生理由，并概述了支持对含糖饮料采取财政措施的国际规范和政策文书。在研究了食品和饮料行业反对单边带税的法律的论点与烟草行业响应烟草控制措施的论点之间的相似之处后，本文得出了四个关键教训，将有助于各国设计有效和强有力的单边带税措施，并反击食品和饮料行业的反对：税收覆盖范围的监管区别应基于善意的、基于证据的推理;作为解决不健康饮食消费问题的综合战略的一部分，需要根据国家的公共卫生目标制定循证措施;在起草和执行措施时应遵守程序要求和正当程序;国内宪法中存在监管空间，法律和国际贸易及投资协定，承认国家为公共卫生利益进行监管的主权权利。
As a growing number of countries implement, or announce plans to introduce, a sugar-sweetened beverage (SSB) tax, this paper explores the public health rationale for such a tax and provides an overview of the international normative and policy instruments supporting the introduction of fiscal measures on sugary drinks. After examining parallels between the legal arguments raised by the food and beverage industry in opposition to SSB taxes and those raised by the tobacco industry in response to tobacco control measures, this paper draws four key lessons that will assist countries to design effective and robust SSB tax measures and counter food and beverage industry opposition: regulatory distinctions in tax coverage should be based on bona fide, evidence-based reasoning; evidence-based measures need to be tailored to a country's public health objectives as part of a comprehensive strategy to address unhealthy diet consumption; procedural requirements and due process should be observed in the drafting and implementation of the measure; and regulatory space exists within domestic constitutions, laws and international trade and investment agreements recognising the sovereign right of states to regulate in the interests of public health.