TY  - JOUR
AU  - Lloyd, P
AU  - MacLaren, D
Y2  - 2019/12/18
Y1  - 2019/03
SN  - 0004-9018
UR  - http://hdl.handle.net/11343/233645
AB  - 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.
LA  - English
PB  - Wiley
T1  - Should We Tax Sugar and If So How?
DO  - 10.1111/1467-8462.12299
IS  - Australian Economic Review
VL  - 52
IS  - 1
SP  - 19-40
L1  - /bitstream/handle/11343/233645/Should%20We%20Tax%20Sugar%20and%20If%20So%20How.pdf?sequence=1&isAllowed=n
ER  -