Journal articles: 'Food Taxes'

1

Greenhalgh-Stanley, Nadia, Shawn Rohlin, and Jeff Thompson. "Food sales taxes and employment." Journal of Regional Science 58, no. 5 (July 19, 2018): 1003–16. http://dx.doi.org/10.1111/jors.12406.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Caraher, Martin, and Gill Cowburn. "Taxing food: implications for public health nutrition." Public Health Nutrition 8, no. 8 (December 2005): 1242–49. http://dx.doi.org/10.1079/phn2005755.

Full text

Abstract:

AbstractAimTo set out a policy analysis of food taxes as a way of influencing food consumption and behaviour.DesignThe 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.ResultsThe 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 Many food taxes have been withdrawn after short periods of time due to industry lobbying.Conclusions for policySmall taxes with the clear purpose of promoting the health of key groups, e.g.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.

APA, Harvard, Vancouver, ISO, and other styles

3

Mytton, O., A. Gray, M. Rayner, and H. Rutter. "Could targeted food taxes improve health?" Journal of Epidemiology & Community Health 61, no. 8 (August 1, 2007): 689–94. http://dx.doi.org/10.1136/jech.2006.047746.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Gouin, D. M., and C. Gervais. "Food taxes: Too easy a solution." Canadian Journal of Diabetes 35, no. 2 (January 2011): 216–17. http://dx.doi.org/10.1016/s1499-2671(11)52284-1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Devisch, Ignaas. "Food Taxes: A New Holy Grail?" International Journal of Health Policy and Management 1, no. 2 (2013): 95–97. http://dx.doi.org/10.15171/ijhpm.2013.15.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Sacks, Gary, Janelle Kwon, and Kathryn Backholer. "Do taxes on unhealthy foods and beverages influence food purchases?" Current Nutrition Reports 10, no. 3 (April 30, 2021): 179–87. http://dx.doi.org/10.1007/s13668-021-00358-0.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Pedraza, Lilia, Barry Popkin, Juan Salgado, and Lindsey Taillie. "Mexican Households’ Purchases of Foods and Beverages Vary by Store-Type, Taxation Status, and SES." Nutrients 10, no. 8 (August 8, 2018): 1044. http://dx.doi.org/10.3390/nu10081044.

Full text

Abstract:

Where people shop for food is often linked to the healthiness of food purchases. In Mexico, no research has examined the connection between where people shop, what they buy, and their socioeconomic status (SES). Mexico’s sugary beverage and junk food taxes have made households decrease purchases of taxed products. However, whether households have changed where they shop is unknown. To address this gap, we use a repeated cross-sectional analysis of household packaged food and beverage purchases from the Nielsen Mexico Consumer Panel Survey from 2012 to 2015 (n > 5500 households). We examine changes in the volume of the purchase of taxed and untaxed products from different store-types (i.e., convenience stores, supermarkets, traditional retailers, wholesalers, home water-delivery, and others) by SES using multivariate linear regression models. Results show that high-SES households purchased more foods and beverages at all store-types except for low-SES who purchased the most foods and taxed beverages at traditional retailers. Purchases of taxed foods and beverages from traditional retailers significantly decreased for low-SES and middle-SES households and from supermarkets for middle-SES and high-SES households. Purchases of untaxed beverages from wholesalers significantly increased for middle-SES households and from convenience stores for high-SES households. Our findings suggest that consumers choose different stores to purchase beverages than to purchase foods and that taxes may have differentially affected each store-type.

APA, Harvard, Vancouver, ISO, and other styles

8

Devisch, Ignaas. "Food Taxes: How Likely Are Likely Effects?" International Journal of Health Policy and Management 1, no. 3 (2013): 241. http://dx.doi.org/10.15171/ijhpm.2013.49.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

García-Muros, Xaquin, Anil Markandya, Desiderio Romero-Jordán, and Mikel González-Eguino. "The distributional effects of carbon-based food taxes." Journal of Cleaner Production 140 (January 2017): 996–1006. http://dx.doi.org/10.1016/j.jclepro.2016.05.171.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Pratt, K. "A constructive critique of public health arguments for anti-obesity soda taxes and food taxes." Obesity Research & Clinical Practice 6 (October 2012): 33. http://dx.doi.org/10.1016/j.orcp.2012.08.067.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Cleghorn, Christine, Ingrid Mulder, Alex Macmillan, Anja Mizdrak, Jonathan Drew, Nhung Nghiem, Tony Blakely, and Cliona Ni Mhurchu. "Can a Greenhouse Gas Emissions Tax on Food also Be Healthy and Equitable? A Systemised Review and Modelling Study from Aotearoa New Zealand." International Journal of Environmental Research and Public Health 19, no. 8 (April 7, 2022): 4421. http://dx.doi.org/10.3390/ijerph19084421.

Full text

Abstract:

Policies to mitigate climate change are essential. The objective of this paper was to estimate the impact of greenhouse gas (GHG) food taxes and assess whether such a tax could also have health benefits in Aotearoa NZ. We undertook a systemised review on GHG food taxes to inform four tax scenarios, including one combined with a subsidy. These scenarios were modelled to estimate lifetime impacts on quality-adjusted health years (QALY), health inequities by ethnicity, GHG emissions, health system costs and food costs to the individual. Twenty-eight modelling studies on food tax policies were identified. Taxes resulted in decreased consumption of the targeted foods (e.g., −15.4% in beef/ruminant consumption, N = 12 studies) and an average decrease of 8.3% in GHG emissions (N = 19 studies). The “GHG weighted tax on all foods” scenario had the largest health gains and costs savings (455,800 QALYs and NZD 8.8 billion), followed by the tax—fruit and vegetable subsidy scenario (410,400 QALYs and NZD 6.4 billion). All scenarios were associated with reduced GHG emissions and higher age standardised per capita QALYs for Māori. Applying taxes that target foods with high GHG emissions has the potential to be effective for reducing GHG emissions and to result in co-benefits for population health.

APA, Harvard, Vancouver, ISO, and other styles

12

Dodd, Rebecca, Joseph Alvin Santos, Monique Tan, Norm R. C. Campbell, Cliona Ni Mhurchu, Laura Cobb, Michael F. Jacobson, et al. "Effectiveness and Feasibility of Taxing Salt and Foods High in Sodium: A Systematic Review of the Evidence." Advances in Nutrition 11, no. 6 (June 20, 2020): 1616–30. http://dx.doi.org/10.1093/advances/nmaa067.

Full text

Abstract:

ABSTRACT Diets high in salt are a leading risk for death and disability globally. Taxing unhealthy food is an effective means of influencing what people eat and improving population health. Although there is a growing body of evidence on taxing products high in sugar, and unhealthy foods more broadly, there is limited knowledge or experience of using fiscal measures to reduce salt consumption. We searched peer-reviewed databases [MEDLINE, Embase, Cochrane Central Register of Controlled Trials (CENTRAL), and the Cochrane Database of Systematic Reviews] and gray literature for studies published between January 2000 and October 2019. Studies were included if they provided information on the impact on salt consumption of: taxes on salt; taxes on foods high in salt, and taxes on unhealthy foods defined to include foods high in salt. Studies were excluded if their definition of unhealthy foods did not specify high salt or sodium. We found 18 relevant studies, including 15 studies reporting the effects of salt taxes through modeling (8), real-world evaluation (4), experimental design (2), or review of cost-effectiveness (1); 6 studies providing information relevant to country implementation of salt taxes; and 2 studies reporting stakeholder perceptions toward salt taxation. Although there is some evidence on the potential effectiveness and cost-effectiveness of salt taxation, especially from modeling studies, uptake of salt taxation is limited in practice. Some modeling studies suggested that food taxes can have unintended outcomes such as reduced consumption of healthy foods, or increased consumption of unhealthy, untaxed substitutes. In contrast, modeling studies that combined taxes for unhealthy foods with subsidies found that the benefits were increased. Modeling suggests that taxing all foods based on their salt content is likely to have more impact than taxing specific products high in salt given that salt is pervasive in the food chain. However, the limited experience we found suggests that policy-makers favor taxing specific products.

APA, Harvard, Vancouver, ISO, and other styles

13

Jensen, J. D., and S. Smed. "State-of-the-art for food taxes to promote public health." Proceedings of the Nutrition Society 77, no. 2 (November 23, 2017): 100–105. http://dx.doi.org/10.1017/s0029665117004050.

Full text

Abstract:

The use of taxes to promote healthy nutritional behaviour has gained ground in the past decade. The present paper reviews existing applications of fiscal instruments in nutrition policy and derives some perspectives and recommendations from the experiences gained with these instruments. Many countries in different parts of the world have experiences with the taxation of sugar-sweetened beverages, in some cases in combination with taxes on unhealthy food commodities such as confectionery or high-fat foods. These tax schemes have many similarities, but also differ in their definitions of tax objects and in the applied tax rates. Denmark has been the only country in the world to operate a tax on saturated fat content in foods, from 2011 to 2012. Most of the existing food tax schemes have been introduced from fiscal motivations, with health promotion as a secondary objective, but a few have been introduced with health promotion as the primary objective. The diversity in experiences from existing tax schemes can provide valuable insights for future use of fiscal instruments to promote healthy nutrition, in terms of designing effective and efficient tax or subsidy instruments, and in terms of smooth and politically viable implementation of the instruments.

APA, Harvard, Vancouver, ISO, and other styles

14

Aguilar, Arturo, Emilio Gutierrez, and Enrique Seira. "The effectiveness of sin food taxes: Evidence from Mexico." Journal of Health Economics 77 (May 2021): 102455. http://dx.doi.org/10.1016/j.jhealeco.2021.102455.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Katare, Bhagyashree, Dmytro Serebrennikov, H. Holly Wang, and Michael Wetzstein. "Social‐Optimal Household Food Waste: Taxes and Government Incentives." American Journal of Agricultural Economics 99, no. 2 (February 21, 2017): 499–509. http://dx.doi.org/10.1093/ajae/aaw114.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Mytton, Oliver T., Helen Eyles, and David Ogilvie. "Evaluating the Health Impacts of Food and Beverage Taxes." Current Obesity Reports 3, no. 4 (September 11, 2014): 432–39. http://dx.doi.org/10.1007/s13679-014-0123-x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Zheng, Yuqing, Jianqiang (Jason) Zhao, Steven Buck, Shaheer Burney, Harry M. Kaiser, and Norbert L. Wilson. "Putting grocery food taxes on the table: Evidence for food security policy-makers." Food Policy 101 (May 2021): 102098. http://dx.doi.org/10.1016/j.foodpol.2021.102098.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Clark, Stephen J., Ludwig O. Dittrich, Stephen M. Law, Dana Stará, and Miroslav Barták. "Food prices, taxes, and obesity in Canada and its implications for food taxation." E+M Ekonomie a Management 22, no. 1 (January 22, 2018): 22–35. http://dx.doi.org/10.15240/tul/001/2019-1-002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Sukartini, Ni Made, Rudi Purwono, Endang Retno Surjaningrum, Thinzar Win, Grace Wangge, Adrian Chrisnahutama, Afanin Husna, and Triwuli Handayani. "Do tax and subsidy on unhealthy food induce consumer consumption for healthy food? Evidence from experiment in Surabaya, Indonesia." Journal of Public Health Research 12, no. 1 (January 2023): 227990362211473. http://dx.doi.org/10.1177/22799036221147362.

Full text

Abstract:

Background: This study investigates the impact of price changes on decision to buy particular foods among adults in Surabaya, East Java, Indonesia. Tax and subsidy were introduced for influencing decision buy particular foods, especially unhealthy foods that are predicted have consequences on health outcome. Unhealthy foods such as fast foods or junk foods, sugar sweetened beverages (SSB), salty, and fatty foods are reported as one of main causes of obesity incidence in most countries, such as Indonesia. Design and method: Computer laboratory experimental is designed for investigating the impacts of difference rates of taxes and subsidy on decision to buy foods. Taxes and subsidies rate are designed from low (5%), moderate (15%), and high rates (25%). Results: The findings are as follows. Firstly, participants do not respond immediately to price changes, that is, higher prices due to taxes and lower prices due to subsidies. Economic theory suggests that consumers demand for basic need such as foods is sensitive with change in price, they respond inversely to the price changes. However, the finding in this experimental study do not support this theory prediction. Secondly, 15% and subsidies are the threshold and the larger taxes and rate for changing consumer’s choices on targeted foods. Conclusion: This study concludes that low rates of taxes and subsidies for unhealthy and healthy foods make these targeted foods affordable for majority of consumers. Besides introducing higher rates of taxes and subsidies, promoting and encouraging healthy life style such as consuming fresh and healthy foods is another alternative policy option.

APA, Harvard, Vancouver, ISO, and other styles

20

Omodero, Cordelia Onyinyechi, and Opeyemi Ajetumobi. "Direct Taxes and Agricultural Finance." Folia Oeconomica Stetinensia 22, no. 2 (December 1, 2022): 180–92. http://dx.doi.org/10.2478/foli-2022-0025.

Full text

Abstract:

Abstract Research background: Food production financing in Nigeria has been a source of concern for many years, causing the entire country to experience intense food insecurity as a direct consequence of entirely unnecessary insensitivity to what is needful at a time. This research took all of these misgivings into consideration and aims to figure out the degree to which direct taxes could alleviate this pressure by earmarking more direct tax receipts to farming activities. Purpose: The major and particular objective of this study is to investigate the effect of direct taxation on agricultural financing in Nigeria. For this research, direct taxes such as the hydrocarbon tax, taxable income of individuals, and corporate income tax are used. Research methodology: The evaluation is carried out by collecting secondary data from the Organization for Economic Cooperation and Development (OECD) on selected direct taxes and agricultural outlay from the Central Bank of Nigeria’s Statistical Bulletin. The study runs from 2012 to 2021. The research utilizes a multiple regression strategy. Result: The findings demonstrate that all of the direct tax types examined have a negligible impact on agricultural funding. This leads to the suggestion that Nigerian tax rules be modified to allow for a significant use of tax revenue for agriculture. Novelty: Investigations on agricultural financing through tax receipts have been scarce. This study adds to the small amount of literature in this area and has empirically established the need for an emerging nation to have a tax system that will meet the investment requirements of agricultural productivity.

APA, Harvard, Vancouver, ISO, and other styles

21

Hernández-F, Mauricio, Alejandra Cantoral, and M. Arantxa Colchero. "Taxes to Unhealthy Food and Beverages and Oral Health in Mexico: An Observational Study." Caries Research 55, no. 3 (2021): 183–92. http://dx.doi.org/10.1159/000515223.

Full text

Abstract:

In January 2014, taxes on sugar-sweetened beverages and nonessential energy-dense food were implemented in Mexico to discourage the consumption of these products. Published evaluations have shown reductions in purchases of taxed food and beverages associated with the implementation of this fiscal policy. Although there are some studies on the impact on health based on simulation studies, no evaluations with empirical data on changes in oral health have been published. We used administrative records and data from an epidemiological surveillance system to estimate changes in (1) outpatient visits related to dental caries; (2) having experienced dental caries: Decayed, Missing and Filled Teeth (DMFT) >0 for permanent dentition or dmft >0 for primary dentition (dmft); (3) number of teeth with caries experience (DMFT and dmft), (4) cases with DMFT >0 or dmft >0, and (5) the series of mean DMFT or dmft, associated with the taxes. We estimated probit and negative binomial models for outcomes at individual level, and interrupted time series analysis for population-level outcomes. The implementation of the taxes was associated with negative changes in the trends of outpatient visits, as well as for cases with DMFT >0, dmft >0 and mean DMFT. Taxes were also associated with a lower probability of having experienced dental caries and with a lower number of teeth with caries experience in the samples studied. Our results suggest positive impacts of the implementation of taxes on unhealthy food and beverages in the oral health of Mexicans, which are the first health benefits observed, and add to the health benefits predicted by modeling studies.

APA, Harvard, Vancouver, ISO, and other styles

22

Encarnação, R., F. Lloyd-Williams, H. Bromley, and S. Capewell. "Obesity prevention strategies: could food or soda taxes improve health?" Journal of the Royal College of Physicians of Edinburgh 46, no. 1 (2016): 32–38. http://dx.doi.org/10.4997/jrcpe.2016.109.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

LACANILAO, RYAN D., SEAN B. CASH, and WIKTOR L. ADAMOWICZ. "Heterogeneous Consumer Responses to Snack Food Taxes and Warning Labels." Journal of Consumer Affairs 45, no. 1 (March 2011): 108–22. http://dx.doi.org/10.1111/j.1745-6606.2010.01194.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Signal, Louise N., Carolyn Watts, Celia Murphy, Helen Eyles, and Cliona Ni Mhurchu. "Appetite for health-related food taxes: New Zealand stakeholder views." Health Promotion International 33, no. 5 (May 5, 2017): 791–800. http://dx.doi.org/10.1093/heapro/dax019.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Beckman, Jayson, Carmen Estrades, and Angel Aguiar. "Export taxes, food prices and poverty: a global CGE evaluation." Food Security 11, no. 1 (February 2019): 233–47. http://dx.doi.org/10.1007/s12571-018-0876-2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Alemanno, Alberto, and Ignacio Carreño. "Fat Taxes in the EU Between Fiscal Austerity and the Fight Against Obesity." European Journal of Risk Regulation 2, no. 4 (December 2011): 571–76. http://dx.doi.org/10.1017/s1867299x0000163x.

Full text

Abstract:

To discourage unhealthy eating and limit the population's intake of fatty foods, thereby alleviating the current obesity “epidemic”, an increasing number of countries across the industrialised world are considering levying taxes on unhealthy food. A “fat tax” may be defined as a tax or surcharge placed upon fattening foods, beverages or individuals with the aim to decrease consumption of foods that are linked to obesity. This is not an entirely new idea – some theorists, starting with Arthur Pigou, a 20th century English economist, have long presented the arguments for imposing special taxes on goods and services whose prices do not reflect the true social cost of their consumption. Examples of Pigouvian taxes are duties on cigarettes, alcohol, gambling and environmental emissions. Support for another such tax, a fat tax, is now spreading across the European Union. On 1 October 2011, Denmark introduced a tax on foods by targeting those products that are high in saturated fat. The Danish Act (hereinafter, Act) confirms the trend in various EU Member States to tax certain foods or consider taxing them in the future.

APA, Harvard, Vancouver, ISO, and other styles

27

Grummon, Anna H., Christina A. Roberto, Hannah G. Lawman, Sara N. Bleich, Jiali Yan, Nandita Mitra, Sophia V. Hua, Caitlin M. Lowery, Ana Peterhans, and Laura A. Gibson. "Purchases of Nontaxed Foods, Beverages, and Alcohol in a Longitudinal Cohort After Implementation of the Philadelphia Beverage Tax." Journal of Nutrition 152, no. 3 (December 15, 2021): 880–88. http://dx.doi.org/10.1093/jn/nxab421.

Full text

Abstract:

ABSTRACT Background Evidence suggests that sweetened beverage taxes reduce taxed beverage purchases, but few studies have used individual-level data to assess whether these taxes affect purchases of nontaxed foods, beverages, and alcohol. Additionally, research has not examined whether sweetened beverage taxes influence restaurant purchases. Objectives We assessed changes in individuals’ purchases of taxed beverage types; low-calorie/low-added-sugar nontaxed beverages; high-calorie/high-added-sugar nontaxed beverages, foods, and alcohol; and beverages from restaurants following implementation of the 1.5 cent-per-ounce Philadelphia sweetened beverage tax. Methods A longitudinal cohort of adult sugar-sweetened beverage consumers in Philadelphia (n = 306; 67% female; mean age: 43.9 years) and Baltimore (n = 297; comparison city without a beverage tax; 58% female; mean age: 41.7 years) submitted all food and beverage receipts during 2-week periods at baseline and at 3, 6, and 12 months posttax. Difference-in-differences analyses compared changes in purchases from pre- to posttax in Philadelphia to changes in Baltimore. Results Purchases of taxed juice drinks [ratio of incidence rate ratios (RIRR) = 0.62; 95% CI, 0.42–0.91], but not other taxed beverage types, decreased in Philadelphia compared to Baltimore following the tax. Analyses did not find changes in purchases of low-calorie/low-added-sugar nontaxed beverages, such as water or milk. Additionally, analyses did not find increases in purchases of most high-calorie/high-added-sugar nontaxed products, including alcohol, juice, candy, sweet snacks, salty snacks, and desserts. Purchases of beverage concentrates increased in Philadelphia (RIRR = 2.22; 95% CI, 1.39–3.54). Conclusions In this difference-in-differences analysis, the Philadelphia beverage tax was associated with reduced purchases of taxed juice drinks. Purchases of beverage concentrates increased after the tax, but no increases were observed for other high-calorie/high-added-sugar nontaxed foods, beverages, or alcohol.

APA, Harvard, Vancouver, ISO, and other styles

28

Lowery, Caitlin M., Mercedes Mora-Plazas, Luis Fernando Gómez, Barry Popkin, and Lindsey Smith Taillie. "Reformulation of Packaged Foods and Beverages in the Colombian Food Supply." Nutrients 12, no. 11 (October 24, 2020): 3260. http://dx.doi.org/10.3390/nu12113260.

Full text

Abstract:

Public discussion, advocacy, and legislative consideration of policies aimed at reducing consumption of processed foods, such as sugar-sweetened beverage (SSB) taxes and mandatory front-of-package (FOP) warning labels, may stimulate product reformulation as a strategy to prevent regulation. In Colombia, there have been major legislative pushes for SSB taxes and FOP labels, although neither has passed to date. In light of the ongoing policy debate and successful implementation of similar policies in Peru and Chile, we explored manufacturer reformulation in the Colombian food supply. We compared the quantities of nutrients of concern (including sugar, sodium, and saturated fat) from the nutrition facts panels of the same 102 packaged foods and 36 beverages from the top-selling brands in Colombia between 2016 and 2018. Our analyses showed a substantial decrease in median sugar content of beverages, from 9.2 g per 100 mL to 5.2 g per 100 mL, and an increase in the percentage of beverages containing non-nutritive sweeteners (NNS), from 33% to 64% (p = 0.003). No meaningful changes in the quantities of nutrients of concern among foods were observed. Our findings suggest little reformulation has occurred in Colombia in the absence of mandatory policies, except for the substitution of sugar with NNS among beverages.

APA, Harvard, Vancouver, ISO, and other styles

29

Yanamadala, Swati, Marie A. Bragg, Christina A. Roberto, and Kelly D. Brownell. "Food industry front groups and conflicts of interest: the case of Americans Against Food Taxes." Public Health Nutrition 15, no. 8 (June 12, 2012): 1331–32. http://dx.doi.org/10.1017/s1368980012003187.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Kearney, M., and J. H. Van Heerden. "Zero-rating food in South Africa: A computable general equilibrium analysis." South African Journal of Economic and Management Sciences 7, no. 3 (April 8, 2004): 521–31. http://dx.doi.org/10.4102/sajems.v7i3.1362.

Full text

Abstract:

Zero-rating food is considered to alleviate poverty of poor households who spend the largest proportion of their income on food. However, this will result in a loss of revenue for government. A Computable General Equilibrium (CGE) model is used to analyze the combined effects on zero-rating food and using alternative revenue sources to compensate for the loss in revenue. To prohibit excessively high increases in the statutory VAT rates of business and financial services, increasing direct taxes or increasing VAT to 16 per cent, is investigated. Increasing direct taxes is the most successful option when creating a more progressive tax structure, and still generating a positive impact on GDP. The results indicate that zero-rating food combined with a proportional percentage increase in direct taxes can improve the welfare of poor households.

APA, Harvard, Vancouver, ISO, and other styles

31

Huyghe, Elke, and Anneleen Van Kerckhove. "Can fat taxes and package size restrictions stimulate healthy food choices?" International Journal of Research in Marketing 30, no. 4 (December 2013): 421–23. http://dx.doi.org/10.1016/j.ijresmar.2013.07.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Tao, Jingjing. "Alert: Ultra-processed Food Is Overwhelming American’s Diet." Journal of Agricultural Science 14, no. 4 (March 15, 2022): 188. http://dx.doi.org/10.5539/jas.v14n4p188.

Full text

Abstract:

The massive consumption of ultra-processed foods in the United States warrants greater public awareness and regulatory changes. Statistics show that the portion of ultra-processed foods in Americans’ diet is high. Multiple factors contribute to this huge intake, including the appealing characteristics of ultra-processed foods and consumers with inadequate nutritional understanding. Public health problems are closely linked with the consumption of ultra-processed food with traceable evidence. To deal with this massive consumption, two options are provided. One is imposing taxes on ultra-processed food producers. The other is to provide formative labeling. Government engagement is critical at this time and more effective actions are required.

APA, Harvard, Vancouver, ISO, and other styles

33

Bonnet, Céline. "How to Set up an Effective Food Tax? Comment on “Food Taxes: A New Holy Grail?”." International Journal of Health Policy and Management 1, no. 3 (2013): 233–34. http://dx.doi.org/10.15171/ijhpm.2013.45.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Colchero, Arantxa, Juan Rivera, Shu Wen Ng, Carolina Batis, Lindsey Taillie, and Barry M. Popkin. "Invited talk: The Mexico experience with SSB and junk food taxes: Impact after 1 and 2 years of the taxes." Obesity Research & Clinical Practice 13, no. 1 (January 2019): 36–37. http://dx.doi.org/10.1016/j.orcp.2016.10.044.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Suprayitno, Nur Fadillah, Murdifin Haming, and Nurpadila Nurpadila. "Analisis Financial Distress Perusahaan Manufaktur Subsektor Food And Beverages." PARADOKS : Jurnal Ilmu Ekonomi 2, no. 4 (October 31, 2019): 144–49. http://dx.doi.org/10.33096/paradoks.v2i4.317.

Full text

Abstract:

Penelitian ini bertujuan untuk mengetahui pengaruh Net Working Capital to Total Assets, Retained Earning to Total Assets, Earning before Interest and Taxes, Market Value Equity to Book Value of Total Debt, dan Sales to Total Assets terhadap Resiko Kebangkrutan Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018. Model analisis yang digunakan adalah (1) analisis deskriptif, dan (2) metode diskriminan Z-Score Altman. Hasil penelitian menunjukkan bahwa Net Working Capital to Total Assets, Earning to Total Assets, dan Earning before Interest and Taxes memiliki kontribusi kecil terhadap Resiko Kebangkrutan. Sedangkan Book Value of Total Debt, dan Sales to Total Assets memiliki kontribusi yang besar terhadap kebangkrutan suatu perusahaan.

APA, Harvard, Vancouver, ISO, and other styles

36

Andreyeva, Tatiana, Keith Marple, Timothy E. Moore, and Lisa M. Powell. "Evaluation of Economic and Health Outcomes Associated With Food Taxes and Subsidies." JAMA Network Open 5, no. 6 (June 1, 2022): e2214371. http://dx.doi.org/10.1001/jamanetworkopen.2022.14371.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Papadopoulou, E., A. Spiro, and S. Stanner. "Food taxes - what role might they have in the battle against obesity?" Nutrition Bulletin 39, no. 4 (November 19, 2014): 374–78. http://dx.doi.org/10.1111/nbu.12110.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

POWELL, LISA M., and FRANK J. CHALOUPKA. "Food Prices and Obesity: Evidence and Policy Implications for Taxes and Subsidies." Milbank Quarterly 87, no. 1 (March 2009): 229–57. http://dx.doi.org/10.1111/j.1468-0009.2009.00554.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Hawkes, C. "Food taxes: what type of evidence is available to inform policy development?" Nutrition Bulletin 37, no. 1 (February 10, 2012): 51–56. http://dx.doi.org/10.1111/j.1467-3010.2011.01949.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Poelman, Maartje, Willemieke Kroeze, Wilma Waterlander, Michiel de Boer, and Ingrid Steenhuis. "Food taxes and calories purchased in the virtual supermarket: a preliminary study." British Food Journal 119, no. 12 (December 4, 2017): 2559–70. http://dx.doi.org/10.1108/bfj-08-2016-0386.

Full text

Abstract:

Purpose The purpose of this paper is to examine the effectiveness of three food taxation schemes on energy (kcal), saturated fat (gram) and sugar (gram) purchased in the virtual supermarket. Design/methodology/approach Based on the literature, three food taxation schemes were developed (sugar tax, saturated fat tax and a nutrient profiling tax) and implemented in the three-dimensional virtual supermarket. A randomized control trial was conducted to determine the differences in the amount of energy (kcal), saturated fat (gram) and sugar (gram) purchased for a one-week food basket. Findings In total, 191 Dutch adults were randomly assigned to a sugar-tax condition (n=48), a saturated fat-tax condition (n=37), a nutrient profiling-tax condition (n=62) and a control (no-tax) condition (n=44). Fully adjusted models indicated that compared to the no-tax condition, no significant effects of a sugar-tax condition (B: −2,041 kcal (95% CI −5,350 to 1,914)), saturated fat-tax condition (B: −2,717 kcal (95% CI −6,596 to 1,163)) or nutrient profiling-tax condition (B: −1,124 kcal (95% CI −4,538 to 2,292)) were found on the amount of energy purchased. Also, none of the taxation schemes showed significant effects on saturated fat or sugar purchased. Originality/value This is one of the first randomized controlled trials testing the effectiveness of a variety of food taxes in the virtual supermarket. This preliminary study provides important directions for future research (the design, results, as well as the lessons learned with respect to recruitment, incentives and technology).

APA, Harvard, Vancouver, ISO, and other styles

41

Abadie, L. M., I. Galarraga, A. B. Milford, and G. W. Gustavsen. "Using food taxes and subsidies to achieve emission reduction targets in Norway." Journal of Cleaner Production 134 (October 2016): 280–97. http://dx.doi.org/10.1016/j.jclepro.2015.09.054.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Zech, Konstantin M., and Uwe A. Schneider. "Carbon leakage and limited efficiency of greenhouse gas taxes on food products." Journal of Cleaner Production 213 (March 2019): 99–103. http://dx.doi.org/10.1016/j.jclepro.2018.12.139.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Säll, Sarah. "Environmental food taxes and inequalities: Simulation of a meat tax in Sweden." Food Policy 74 (January 2018): 147–53. http://dx.doi.org/10.1016/j.foodpol.2017.12.007.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Miao, Zhen, John C. Beghin, and Helen H. Jensen. "ACCOUNTING FOR PRODUCT SUBSTITUTION IN THE ANALYSIS OF FOOD TAXES TARGETING OBESITY." Health Economics 22, no. 11 (November 28, 2012): 1318–43. http://dx.doi.org/10.1002/hec.2885.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Dong, Diansheng, Yuqing Zheng, and Hayden Stewart. "The effects of food sales taxes on household food spending: An application of a censored cluster model." Agricultural Economics 51, no. 5 (July 23, 2020): 669–84. http://dx.doi.org/10.1111/agec.12585.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Hernawan, Eso, and Artedy Tanto. "Analysis of the Influence of Restaurant Taxes, Advertising Taxes and Regional Lovies on the Original Income of South." eCo-Fin 1, no. 1 (February 21, 2019): 42–54. http://dx.doi.org/10.32877/ef.v1i1.55.

Full text

Abstract:

The aim of this research to obtain empirical evidence about the leverage, profitability and size of firm to tax aggressiveness. Population of this research is the audited financial statements in manufacturing company food and beverage sub-sector and cosmetic sub-sector and household goods listed in Indonesia Stock Exchange in 2014-2017. Determination of the sample was done by using purposive sampling with the number of samples of 11 companies over a period of 4 years of consecutive observations so that the total sample of 44. This research data using SPSS version 21 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. And from the results of research show that leverage does not have a significant effect on tax aggressiveness, while profitability and firm size have an effect on the aggressiveness of tax

APA, Harvard, Vancouver, ISO, and other styles

47

Roller, Dragan. "INFLUENCE OF THE SALES TAXES ON THE TOURISM." Tourism and hospitality management 8, no. 1-2 (May 23, 2017): 19–28. http://dx.doi.org/10.20867/thm.8.1-2.3.

Full text

Abstract:

Beginnings of taxation in Republic of Croatia with the value added tax (VAT) means a change from "paid realization" system to "invoice realization" system for hotel and tourist enterprises. Some problems with solvency and non liquidity are encountered in hotel and tourism business. Higher investments and use of higher amortization rates could be a way to reduce influence of the VAT. To achieve financial benefits it is necessary to change tax policy: reduce "from" salary and "on" salary contributions rates, to increase untaxable amount of income, to reduce the VAT rates for agriculture, food and tourism, increase tax allowances within the system of profit tax and income tax, etc. The other measures of fiscal policy are also necessary for development of tourism in Croatia.

APA, Harvard, Vancouver, ISO, and other styles

48

Ford, Christopher N., Shu Wen Ng, and Barry M. Popkin. "Targeted Beverage Taxes Influence Food and Beverage Purchases among Households with Preschool Children." Journal of Nutrition 145, no. 8 (June 10, 2015): 1835–43. http://dx.doi.org/10.3945/jn.115.210765.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Iorwerth, Aled ab, and John Whalley. "Efficiency considerations and the exemption of food from sales and value added taxes." Canadian Journal of Economics/Revue Canadienne d`Economique 35, no. 1 (February 2002): 166–82. http://dx.doi.org/10.1111/1540-5982.00126.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Hawkes, C., H. Alderman, F. Chaloupka, J. Harris, S. Kumanyika, S. Smed, M. Story, B. Swinburn, and W. Willett. "Principles behind evaluations of national food and beverage taxes and other regulatory efforts." Obesity Reviews 18, no. 11 (September 18, 2017): 1374–75. http://dx.doi.org/10.1111/obr.12594.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Food Taxes'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles