Show simple item record

dc.contributor.authorLloyd, P
dc.contributor.authorMacLaren, D
dc.date.available2019-12-18T05:02:59Z
dc.date.issued2019-03
dc.identifierhttp://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000459921300002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=d4d813f4571fa7d6246bdc0dfeca3a1c
dc.identifier.citationLloyd, 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.
dc.identifier.issn0004-9018
dc.identifier.urihttp://hdl.handle.net/11343/233645
dc.description.abstractThis 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.
dc.languageEnglish
dc.publisherWiley
dc.titleShould We Tax Sugar and If So How?
dc.typeJournal Article
dc.identifier.doi10.1111/1467-8462.12299
melbourne.affiliation.departmentEconomics
melbourne.source.titleAustralian Economic Review
melbourne.source.volume52
melbourne.source.issue1
melbourne.source.pages19-40
melbourne.elementsid1352590
melbourne.internal.embargodate2021-03-01
melbourne.contributor.authorLloyd, Peter
melbourne.contributor.authorMacLaren, Donald
dc.identifier.eissn1467-8462
melbourne.accessrightsThis item is embargoed and will be available on 2021-03-01


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record