Should We Tax Sugar and If So How?
AuthorLloyd, P; MacLaren, D
Source TitleAustralian Economic Review
Document TypeJournal Article
CitationsLloyd, P. & MacLaren, D. (2019). Should We Tax Sugar and If So How?. Australian Economic Review, 52 (1), pp.19-40. https://doi.org/10.1111/1467-8462.12299.
Access StatusThis item is embargoed and will be available on 2021-03-01
This article reviews empirical studies of proposals to tax sugary products in Australia. A corrective tax must be designed carefully if it is to increase national welfare. There is an underlying problem in designing such a tax because consumers are heterogeneous. The best choice of goods to be taxed is the group of sugar-sweetened-beverages, the best tax base is the sugar content and the best tax form is a progressive specific tax with two or more levels. We recommend initial rates that are equal to those of the UK tax on SSBs.
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