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Journal articles on the topic 'Beverages – Taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Murray, Stephanie, Colleen Loo-Gross, Mary Pham, Sonja Armbruster, Kelly Konda, and Elizabeth Ablah. "Assessing Legislative Interest for a Sugar-Sweetened Beverage Tax in a Midwestern State." Kansas Journal of Medicine 8, no. 1 (2015): 1–7. http://dx.doi.org/10.17161/kjm.v8i1.11510.

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BACKGROUND: This study sought to ascertain the opinions of members of the Kansas Legislature regarding pending sugar-sweetened beverage taxation legislation, including perceptions that such a tax would generate revenue or be associated with personal sugar-sweetened beverage consumption habits. METHODS: This study utilized a cross-sectional survey design and was conducted by administering an electronic or telephone survey of the 2010-2011 Kansas Legislature. Publicly-listed contact information for the 165 members in both chambers of the 2010-2011 Kansas Legislature was obtained. State legislato

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2

Gordon, L. "Taxation of alcoholic beverages." BMJ 303, no. 6807 (1991): 925–26. http://dx.doi.org/10.1136/bmj.303.6807.925-c.

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Ng, Shu Wen, Cliona Ni Mhurchu, Susan A. Jebb, and Barry M. Popkin. "Patterns and trends of beverage consumption among children and adults in Great Britain, 1986–2009." British Journal of Nutrition 108, no. 3 (2011): 536–51. http://dx.doi.org/10.1017/s0007114511006465.

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Many dietary recommendations include reduction of excessive intake of sugar-sweetened beverages (SSB) and other energy-rich beverages such as juices and alcohol. The present study examines surveys of both individual dietary intake data and household food expenditure surveys to provide a picture of patterns and trends in beverage intake and purchases in Great Britain from 1986 to 2009, and estimates the potential for pricing policy to promote more healthful beverage purchase patterns. In 2008–9, beverages accounted for 21, 14 and 18 % of daily energy intake for children aged 1·5–18 and 4–18 yea

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Jackson-Morris, Angela M. "A ‘whole systems’ approach to reduce sugar-sweetened beverage consumption: issues for global health promotion through a small island lens." Global Health Promotion 27, no. 4 (2020): 150–53. http://dx.doi.org/10.1177/1757975920918587.

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Reducing sugar-sweetened beverage (SSB) consumption is a prominent strategy to reduce sugar intake and non-communicable disease (NCD) risk worldwide. Recommended measures encompass policy, environmental modification, health literacy, reformulation and taxation. This commentary draws from an intervention to reduce SSB consumption in a remote, rural context with high intake and under-developed alternatives and health literacy. The island of St Helena introduced SSB taxation from 2014, yet impact appeared limited. In 2018, supply and demand measures for substitute products were developed, alongsi

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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 (2018): 1044. http://dx.doi.org/10.3390/nu10081044.

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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

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Giesbrecht, Norman, Ashley Wettlaufer, Emma Walker, Anca Ialomiteanu, and Timothy Stockwell. "Beer, wine and distilled spirits in Ontario: A comparison of recent policies, regulations and practices." Nordic Studies on Alcohol and Drugs 29, no. 1 (2012): 79–102. http://dx.doi.org/10.2478/v10199-012-0006-y.

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Aims There is a long-standing discussion about whether some beverages are more likely to be linked with high-risk drinking and damage than others, and implications for beverage specific alcohol policies. While the evidence is inconclusive, when controlling for individual consumption, some studies have shown elevated risks by beverage type. This paper examines the situation in Ontario, Canada, from 1995 to present (2011) on several dimensions in order to assess the differences by beverage and their rationale with a specific focus on the most recent policie. Methods This paper draws on archival

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7

Anderson, Kym. "Consumer Taxes on Alcohol: An International Comparison over Time." Journal of Wine Economics 15, no. 1 (2020): 42–70. http://dx.doi.org/10.1017/jwe.2020.2.

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AbstractRates of alcohol taxation, and the types of tax instruments used, vary enormously between countries and have tended to rise in recent times. Within each country, they also vary between beverages and often between qualities and styles of each beverage. This article computes consumer tax equivalents in U.S. dollars per litre of alcohol and as percentages of wholesale prices of representative beverages for 42 high- and middle-income countries. That allows comparisons across countries of taxes not just for each product on its own, but also relative to those for other alcoholic beverages. T

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Chepulis, Lynne, Gael Mearns, Shaunie Hill, et al. "The nutritional content of supermarket beverages: a cross-sectional analysis of New Zealand, Australia, Canada and the UK." Public Health Nutrition 21, no. 13 (2018): 2507–16. http://dx.doi.org/10.1017/s1368980017004128.

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AbstractObjectiveTo compare the nutritional content, serving size and taxation potential of supermarket beverages from four different Western countries.DesignCross-sectional analysis. Multivariate regression analysis and χ2 comparisons were used to detect differences between countries.SettingSupermarkets in New Zealand (NZ), Australia, Canada and the UK.SubjectsSupermarket beverages in the following categories: fruit juices, fruit-based drinks, carbonated soda, waters and sports/energy drinks.ResultsA total of 4157 products were analysed, including 749 from NZ, 1738 from Australia, 740 from Ca

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9

Freebairn, John. "Special Taxation of Alcoholic Beverages to Correct Market Failures*." Economic Papers: A journal of applied economics and policy 29, no. 2 (2010): 200–214. http://dx.doi.org/10.1111/j.1759-3441.2010.00063.x.

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10

Pench, Alberto. "Time Allocation and Snacks and Sugar Sweetened Beverages Taxation." Italian Economic Journal 6, no. 3 (2019): 469–92. http://dx.doi.org/10.1007/s40797-019-00100-4.

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11

David, Petr, Lucie Formanová, Adam Lisický, Kristýna Torkošová, and Michaela Vetráková. "The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 68, no. 3 (2020): 597–604. http://dx.doi.org/10.11118/actaun202068030597.

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The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of excise duties on alcohol and alcoholic products. The main goal of the present research is to identify the relationship between the taxation of spirits, beer and wine on the one hand, and the production and consumption on the other hand. This dependence is examined through the correlation analysis of the degree of taxation and production/consumption. The highest values of negative

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Bourke, Emily Jane, and J. Lennert Veerman. "The potential impact of taxing sugar drinks on health inequality in Indonesia." BMJ Global Health 3, no. 6 (2018): e000923. http://dx.doi.org/10.1136/bmjgh-2018-000923.

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BackgroundEvidence suggests reducing consumption of sugar-sweetened beverages is important to reducing weight gain and chronic disease risk. Indonesia’s large population is a growing market for sugar-sweetened beverages. Taxation to reduce consumption is of interest, but considered fiscally regressive. Little is known about differential effects between income groups in low-income countries.MethodsThis modelling study uses a proportional multistate life table to model reduced daily energy intake following a $0.30 per litre tax on sugar-sweetened beverages and subsequent shifts in Body Mass Inde

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Crosbie, Eric, Dean Schillinger, and Laura A. Schmidt. "State Preemption to Prevent Local Taxation of Sugar-Sweetened Beverages." JAMA Internal Medicine 179, no. 3 (2019): 291. http://dx.doi.org/10.1001/jamainternmed.2018.7770.

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Ortega-Avila, Ana G., Angeliki Papadaki, and Russell Jago. "Exploring perceptions of the Mexican sugar-sweetened beverage tax among adolescents in north-west Mexico: a qualitative study." Public Health Nutrition 21, no. 03 (2017): 618–26. http://dx.doi.org/10.1017/s1368980017002695.

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AbstractObjectiveTo explore awareness and perceptions of the sugar-sweetened beverage (SSB) tax implemented in Mexico in 2014 among a sample of Mexican adolescents, and to investigate how the tax has affected their purchases and intake of SSB.DesignQualitative.SettingSemi-structured interviews were conducted in April–May 2016. The data were analysed using thematic analysis.SubjectsAdolescents residing in north-west Mexico (n29, 55·2 % females), aged 15–19 years.ResultsFour main themes emerged: awareness of taxation; perceptions of how the tax has affected SSB intake; reasons why the tax was no

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Wetter, Sarah A., and James G. Hodge. "Taxing Sugar-Sweetened Beverages to Lower Childhood Obesity." Journal of Law, Medicine & Ethics 44, no. 2 (2016): 359–63. http://dx.doi.org/10.1177/1073110516654129.

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Consumption of sugar-sweetened beverages (SSBs) contributes to multiple health problems including obesity, diabetes, and tooth decay, especially among children. Excise taxation has been proven efficacious in changing purchasing behaviors related to tobacco use with resulting improvements in public health outcomes. Similar taxes applied to SSBs are starting to take hold internationally and domestically. SSB taxes have been proposed in over 30 U.S. jurisdictions since 2009, but only Berkeley (CA) has passed and implemented one to date. Given empirical evidence of their effectiveness, governments

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Churchill, Samuel, Tim Stockwell, and Adam Sherk. "What proportion of the price of a typical alcoholic beverage is taxation in Canada and why does it matter?" Health Promotion and Chronic Disease Prevention in Canada 41, no. 2 (2021): 65–67. http://dx.doi.org/10.24095/hpcdp.41.2.05.

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Introduction Canadian distillers and brewers have claimed that between 50% and 80% of the price of alcoholic drinks are government taxes. These claims were made in campaigns to decrease alcohol taxation. Methods We investigated these claims using publicly available Statistics Canada data and provincial-level product sales data and breakdowns of the prices of typical alcohol beverages in major market sectors. Results In all cases, the rate of total sales tax and excise taxation are mostly between 20% and 30% of final retail prices, well below the industry claims.

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17

Corsinovi, Paola. "Consumer Taxes on Alcohol: Is the Wine Sector a Niche Within the Alcoholic Beverages?" Italian Economic Journal 7, no. 2 (2021): 341–48. http://dx.doi.org/10.1007/s40797-021-00146-3.

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AbstractAs alcoholic beverages play a significant role in social and economic contexts, the taxation of alcohol and its policy regulations are an inevitably complex matter. This note pays a small tribute to the great contribution made by Anderson (J Wine Econ 15(1):42–70, 2020), with a specific focus on the EU wine sector. This text is far from exhaustive but provides a starting block for a more in-depth analysis into this complex issue. Is wine a niche category within the alcoholic beverages sector? The question is provocative. This may be difficult and complex to answer, but this note provid

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Holm, Pasi, and Ilpo Suoniemi. "Empirical Application of Optimal Commodity Tax Theory to Taxation of Alcoholic Beverages." Scandinavian Journal of Economics 94, no. 1 (1992): 85. http://dx.doi.org/10.2307/3440470.

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Bosire, Edna N., Nicholas Stacey, Gudani Mukoma, Aviva Tugendhaft, Karen Hofman, and Shane A. Norris. "Attitudes and perceptions among urban South Africans towards sugar-sweetened beverages and taxation." Public Health Nutrition 23, no. 2 (2019): 374–83. http://dx.doi.org/10.1017/s1368980019001356.

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AbstractObjective:A tax on sugar-sweetened beverages (SSB) was introduced in South Africa in April 2018. Our objective was to document perceptions and attitudes among urban South Africans living in Soweto on factors that contribute to their SSB intake and on South Africa’s use of a tax to reduce SSB consumption.Design:We conducted six focus group discussions using a semi-structured guide.Setting:The study was conducted in Soweto, Johannesburg, South Africa, 3 months before South Africa’s SSB tax was implemented.Participants:Adults aged 18 years or above living in Soweto (n 57).Results:Particip

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Babashahi, Mina, and SeyyedReza Sobhani. "Taxation for reducing purchase and consumption of sugar-sweetened beverages: A systematic review." International Archives of Health Sciences 6, no. 2 (2019): 65. http://dx.doi.org/10.4103/iahs.iahs_62_18.

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Jalloun, Rola Adnan. "Knowledge, Attitudes, and Behaviors on Soft Drinks and Energy Drinks Taxation Among Adults in Al-Madinah Al-Munawara." Current Research in Nutrition and Food Science Journal 9, no. 2 (2021): 653–61. http://dx.doi.org/10.12944/crnfsj.9.2.28.

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Background: Over the last few decades, most governments have implemented taxation on foods and beverages associated with adverse health effects to decrease the risk of health-related problems and to support the quality of life of people. The objective of the study is to assess participants’ knowledge, attitudes, and behaviors on soft drink (SD) and energy drink (ED) taxation in Al Madinah Al-Munawara. Methods: A total of 384 adults aged 18-45 years were randomly interviewed in different food markets. The interview lasted for 20 minutes, and it included questions to assess demographics and know

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Horverak, Øyvind, and Esa Österberg. "Article." Nordic Studies on Alcohol and Drugs 19, no. 2 (2002): 91–105. http://dx.doi.org/10.1177/145507250201900209.

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Øyvind Horverak & Esa Österberg: Trends in alcohol taxation and prices in the Nordic countries in the 1990s This article provides a comparative description of alcohol taxation in the Nordic countries today. In addition, it looks at how the duty system and the level of duties have changed since the early 1990s. With the exception of Denmark all distilled spirits and wine and partially also beer were sold in state owned monopoly liquor stores. There have been major changes over the past decade in the way that alcohol is taxed in the Nordic countries. Nowadays both the Nordic EU members state

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Chalak, Ali, Lilian Ghandour, Sirine Anouti, Rima Nakkash, Nasser Yassin, and Rima Afifi. "The impact of broad-based vs targeted taxation on youth alcohol consumption in Lebanon." Health Policy and Planning 35, no. 6 (2020): 625–34. http://dx.doi.org/10.1093/heapol/czaa018.

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Abstract This study aims to model youth’s off-premise alcohol demand and forecasts ethanol intake responsiveness to alcohol taxes. Using stated preference alcohol purchase data from a survey of 1024 university students in Lebanon, we derive price elasticities that we use to forecast the effects of two excise tax scenarios on overall ethanol intake. The first scenario imposes a broad-based 20% tax on all types of alcoholic beverages, and the second scenario imposes a targeted 20% tax only on the high ethanol content, while exempting the lower ethanol beverages. Overall, targeted taxes are found

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Nelson, Jon P. "Robust Demand Elasticities for Wine and Distilled Spirits: Meta-Analysis with Corrections for Outliers and Publication Bias." Journal of Wine Economics 8, no. 3 (2013): 294–317. http://dx.doi.org/10.1017/jwe.2013.24.

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AbstractThis paper conducts a meta-analysis of price and income elasticities for wine and distilled spirits, which correct for outliers and publication bias. The sample of wine elasticities is obtained from 104 primary studies, and the sample of spirits elasticities is obtained from 111 primary studies. Robust weighted-means and meta-regressions are reported that correct for outliers, heterogeneity, heteroskedasticity, dependence, and publication bias. Compared to unweighted averages previously reported in the literature, the analysis yields less-elastic demands for both price and income. Aver

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Von Tigerstrom, Barbara. "Taxing Sugar-Sweetened Beverages for Public Health: Legal and Policy Issues in Canada." Alberta Law Review 50, no. 1 (2012): 37. http://dx.doi.org/10.29173/alr267.

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This article examines the potential use of taxes to increase the price of sugar-sweetened beverages in an attempt to curb consumption, improve public health, and generate revenue that can be used to support other public health initiatives. In doing so, it first considers the arguments for and against such a tax, including economic, political, and health considerations. This article then proceeds to look at how the tax could be implemented, addressing the various models of taxation that could be used as well as questions of jurisdiction surrounding what level of government may implement those m

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Hybka, Malgorzata Magdalena. "Revenue-Raising Potential of Alcohol and Tobacco Excise Duties in Germany and Poland." Journal of Economics and Public Finance 4, no. 1 (2017): 1. http://dx.doi.org/10.22158/jepf.v4n1p1.

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<p><em>Accumulation of funds to cover government spending is the </em><em>primary purpose</em><em> of </em><em>taxation. According to multiple authors, excise duties are classified as taxes with the highest revenue-raising potential. In the OECD member states, e</em><em>xcise duties constitute a considerable source of state revenue. They account on average for 7.6% of total taxation. The European Union member states apply a harmonized structure for excise duties on selected products. They include, above all, alcoholic beverages and to

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Jou, Judy, Jeff Niederdeppe, Colleen L. Barry, and Sarah E. Gollust. "Strategic Messaging to Promote Taxation of Sugar-Sweetened Beverages: Lessons From Recent Political Campaigns." American Journal of Public Health 104, no. 5 (2014): 847–53. http://dx.doi.org/10.2105/ajph.2013.301679.

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de Wals, Philippe, Sean B. Cash, Barbara von Tigerstrom, et al. "Is Sugar-Sweetened Beverages Taxation Relevant to Support Healthy Lifestyles and to Prevent Obesity?" Canadian Journal of Diabetes 37 (April 2013): S253. http://dx.doi.org/10.1016/j.jcjd.2013.03.205.

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Alhareky, Muhanad. "Taxation of sugar-sweetened beverages and its impact on dental caries: A narrative review." Saudi Journal of Medicine and Medical Sciences 9, no. 2 (2021): 113. http://dx.doi.org/10.4103/sjmms.sjmms_54_21.

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Julia, Chantal, Caroline Méjean, Florence Vicari, Sandrine Péneau, and Serge Hercberg. "Public perception and characteristics related to acceptance of the sugar-sweetened beverage taxation launched in France in 2012." Public Health Nutrition 18, no. 14 (2015): 2679–88. http://dx.doi.org/10.1017/s1368980014003231.

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AbstractObjectiveIn France, an excise tax on sugar-sweetened beverages was introduced on 1 January 2012. Our objective was to assess perception of this tax as well as the sociodemographic characteristics of its supporters and opponents.DesignCross-sectional study within the Nutrinet-Santé cohort. A sub-sample of 1996 individuals was selected among participants in the Nutrinet-Santé cohort study. Perceptions of the sugar-sweetened beverage tax were assessed via self-administered questionnaires. The sociodemographic and dietary profiles of supporters and opponents of this tax were explored by mu

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Luong, Linh, and Linh Hoang Vu. "Impacts of Excise Taxation on Non-Alcoholic Beverage Consumption in Vietnam." Sustainability 12, no. 3 (2020): 1092. http://dx.doi.org/10.3390/su12031092.

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Vietnam is faced with the issue of increasing overweight and obesity, particularly among children and adolescents in urban areas. As a result, the government of Vietnam recently introduced a proposal to impose a special consumption tax on sugar-sweetened beverages (SSB) in Vietnam, as the drinks are causing negative health consequences for Vietnamese people. This research is aimed at evaluating the impacts of a 10% special consumption tax on SSB in Vietnam using the Almost Ideal Demand System (AIDS) model. We found that a 10% SSB tax will reduce SSB consumption by 11.4%. Consumers will switch

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Cowan, Mark J. "A Coke, a Smile … and a Tax Bill? A Look at the Tax Treatment of Exclusive Provider Agreements in Higher Education." ATA Journal of Legal Tax Research 3, no. 1 (2005): 49–65. http://dx.doi.org/10.2308/jltr.2005.3.1.49.

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The purpose of this article is to critically analyze the tax treatment of amounts that colleges and universities receive under exclusive provider agreements (also known as “pouring rights contracts”). Under these agreements, beverage companies pay millions of dollars to institutions of higher education for the right to be the exclusive provider of beverages at campus points of sale. There is no bright-line rule indicating whether revenue from such agreements is subject to the unrelated business income tax. Colleges and universities must therefore dissect the revenue they receive from these con

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L. Novak, Nicole, and Kelly D. Brownell. "Taxation as Prevention and as a Treatment for Obesity: The Case of Sugar-Sweetened Beverages." Current Pharmaceutical Design 17, no. 12 (2011): 1218–22. http://dx.doi.org/10.2174/138161211795656783.

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Sornpaisarn, Bundit, Kevin Shield, Joanna Cohen, Robert Schwartz, and Jürgen Rehm. "Elasticity of alcohol consumption, alcohol-related harms, and drinking initiation in low- and middle-income countries: A systematic review and meta-analysis." International Journal of Alcohol and Drug Research 2, no. 1 (2013): 45–58. http://dx.doi.org/10.7895/ijadr.v2i1.50.

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Sornpaisarn, B., Shield, K. Cohen, J., Schwartz, R. & Rehm, J. (2013). Elasticity of alcohol consumption, alcohol-related harms, and drinking initiation in low- and middle-income countries: A systematic review and meta-analysis. International Journal of Alcohol and Drug Research, 2(1), 45-58. doi: 10.7895/ijadr.v2i1.50 (http://dx.doi.org/10.7895/ijadr.v2i1.50)Aim: To systematically review research outlining the effects of price and taxation on alcohol consumption, alcohol-related harms, and drinking initiation in low- and middle-income countries (LMIC).Design: The systematic review and met

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von Philipsborn, Peter, Jan M. Stratil, Jacob Burns, et al. "Environmental Interventions to Reduce the Consumption of Sugar-Sweetened Beverages: Abridged Cochrane Systematic Review." Obesity Facts 13, no. 4 (2020): 397–417. http://dx.doi.org/10.1159/000508843.

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<b><i>Background:</i></b> Regular consumption of sugar-sweetened beverages (SSB) can increase the risk for obesity, type 2 diabetes, cardiovascular disease, and dental caries. Interventions that alter the physical or social environment in which individuals make beverage choices have been proposed to reduce the consumption of SSB. <b><i>Methods:</i></b> We included randomised controlled, non-randomised controlled, and interrupted time series studies on environmental interventions, with or without behavioural co-interventions, implemented in real-w

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Prasad, Rajendra. "Sodium and potassium intake through juices and low alcohol beverages in Fiji." South Pacific Journal of Natural and Applied Sciences 36, no. 2 (2018): 46. http://dx.doi.org/10.1071/sp18006.

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Sixty four different fruit juices, juice concentrates, soft drinks and beers, available in Fiji supermarkets were analysed for Na+ and K+ contents with a view to assess their potential for nutritional supplementation or exposure risk in daily life. Drinks fall in five broad categories of (a) fruit based drinks, (b) flavoured artificial drinks, (c) carbonated fizzy drinks, (d) sports drinks and (e) low alcohol drinks. The Na+, K+ contents in 100 mL of the drinks were found to be in fruit based drinks (Na+ 2–34 mg, K+ 84–246 mg), flavoured artificial drinks (Na+ + 0–59 mg), carbonated fizzy drin

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Makarova, Natalya Vladimirovna. "The role of tax policy in encouraging a healthy lifestyle of the population." Налоги и налогообложение, no. 3 (March 2021): 73–85. http://dx.doi.org/10.7256/2454-065x.2021.3.35421.

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The relevance of this research is defined by the ongoing worldwide negative trends related to the spread of infectious diseases, which require the development and adoption of complex preventive measures, including tax policy. The subject of this research of the use of tax instruments within the framework of the policy of encouraging a healthy lifestyle of the population. The author explores the methods of indirect taxation of &ldquo;harmful&rdquo; food products, summarizes foreign and historical experience in implementation of disincentive tax measures: imposition of tax on high sugar

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Galuh, Fajarizki. "ANALISIS POTENSI PAJAK PENGHASILAN ATAS BAGI HASIL YANG DIBAYARKAN MITRA GOFOOD KEPADA PERUSAHAAN GOJEK." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 13, no. 2 (2020): 76–86. http://dx.doi.org/10.48108/jurnalbppk.v13i2.637.

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The growth of many startup that provides various of product like application based technology makes economics activity more effective and efficient, such as Gojek. One of the best features that gojek has is gofood. Gofood facilitates its users to buy beverages via online. Because of that, many restaurant in Indonesia begin to become gofood’s partner. However, the existence of gofood’s partner still doesn’t contribute for tax income. This researches aim to analyze personal tax income of gofood’s partner potenty more deeply that focuses on KPP Pratama Jember’s administration area. This research

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Krishnamoorthy, Yuvaraj, Karthika Ganesh, and Manikandanesan Sakthivel. "Fat taxation in India: A critical appraisal of need, public health impact, and challenges in nationwide implementation." Health Promotion Perspectives 10, no. 1 (2020): 8–12. http://dx.doi.org/10.15171/hpp.2020.04.

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National Nutritional Monitoring Bureau survey (2017) has found that more than half of the adults in India were overweight and obese. To halt this rising epidemic, development of various policy measures has been suggested in National action plan for prevention and control of noncommunicable diseases. One such measure is the introduction of fat tax which is a surcharge or tax placed on food and beverages containing high amounts of fat. Government of India has made various direct budgetary initiatives for boosting the sectors related to the production of items rich in fat, sugars and salt without

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Galuh, Fajarizki. "ANALISIS POTENSI PAJAK PENGHASILAN ATAS BAGI HASIL YANG DIBAYARKAN MITRA GOFOOD KEPADA PERUSAHAAN GOJEK." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 13, no. 2 (2020): 76–86. http://dx.doi.org/10.48108/jurnalbppk.v13i2.637.

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The growth of many startup that provides various of product like application based technology makes economics activity more effective and efficient, such as Gojek. One of the best features that gojek has is gofood. Gofood facilitates its users to buy beverages via online. Because of that, many restaurant in Indonesia begin to become gofood’s partner. However, the existence of gofood’s partner still doesn’t contribute for tax income. This researches aim to analyze personal tax income of gofood’s partner potenty more deeply that focuses on KPP Pratama Jember’s administration area. This research

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Le Bodo, Yann, Fabrice Étilé, and Philippe De Wals. "Ex Ante Evaluation of a Sugar-sweetened Beverages Taxation Policy: Reflections and Perspectives from the French Case." Canadian Journal of Diabetes 37 (April 2013): S276. http://dx.doi.org/10.1016/j.jcjd.2013.03.299.

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Pedroza-Tobias, Andrea, Eric Crosbie, Melissa Mialon, Angela Carriedo, and Laura A. Schmidt. "Food and beverage industry interference in science and policy: efforts to block soda tax implementation in Mexico and prevent international diffusion." BMJ Global Health 6, no. 8 (2021): e005662. http://dx.doi.org/10.1136/bmjgh-2021-005662.

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Mexico is the largest soft drink market in the world, with high rates of obesity and type 2 diabetes. Due to strains on the nation’s productivity and healthcare spending, Mexican lawmakers implemented one of the world’s first public health taxes on sugar-sweetened beverages (SSBs) in 2014. Because Mexico’s tax was designed to reduce SSB consumption, it faced strong opposition from transnational food and beverage corporations. We analysed previously secret internal industry documents from major corporations in the University of California San Francisco’s Food Industry Documents Archive that she

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Redondo, Maite, Ildefonso Hernández-Aguado, and Blanca Lumbreras. "The impact of the tax on sweetened beverages: a systematic review." American Journal of Clinical Nutrition 108, no. 3 (2018): 548–63. http://dx.doi.org/10.1093/ajcn/nqy135.

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ABSTRACTBackgroundObesity has a serious impact on public health. Sugar-sweetened beverages (SSBs) are implicated in the obesity epidemic. Regulation has been suggested as one approach to limit consumption.ObjectiveThe aim of this study was to synthesize existing evidence related to the impact of taxes on the consumption, purchase, or sales of SSBs.DesignA systematic review was conducted by using MEDLINE through PubMed (https://www.ncbi.nlm.nih.gov/pubmed), the Cochrane Library (http://www.cochranelibrary.com/), the Web of Science (https://login.webofknowledge.com/error/Error?PathInfo=%2F&E

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Stacey, Nicholas, Amit Summan, Aviva Tugendhaft, Ramanan Laxminarayan, and Karen Hofman. "Simulating the impact of excise taxation for disease prevention in low-income and middle-income countries: an application to South Africa." BMJ Global Health 3, no. 1 (2018): e000568. http://dx.doi.org/10.1136/bmjgh-2017-000568.

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IntroductionExcise taxes are policy tools that have been applied internationally with some success to reduce consumption of products adversely impacting population health including tobacco, alcohol and increasingly junk foods and sugary beverages. As in other low-income and middle-income countries, South Africa faces a growing burden of lifestyle diseases; accordingly we simulate the impact of multiple excise tax interventions in this setting.MethodsWe construct a mathematical model to simulate the health and revenue effects of increased excise taxes, which is adaptable to a variety of setting

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Summan, Amit, Nicholas Stacey, Johanna Birckmayer, Evan Blecher, Frank J. Chaloupka, and Ramanan Laxminarayan. "The potential global gains in health and revenue from increased taxation of tobacco, alcohol and sugar-sweetened beverages: a modelling analysis." BMJ Global Health 5, no. 3 (2020): e002143. http://dx.doi.org/10.1136/bmjgh-2019-002143.

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IntroductionGlobally, a growing burden of morbidity and mortality is attributable to lifestyle behaviours, and in particular to the consumption of tobacco, alcohol and sugar-sweetened beverages (SSB). In low-income and middle-income countries, this increased disease burden falls on already encumbered and resource-constrained healthcare systems. Fiscal policies, specifically taxation, can lower consumption of tobacco, alcohol and SSB while raising government revenues.MethodsWe simulated the health and economic effects of taxing cigarettes, alcohol and SSB over 50 years for 30–79 years old popul

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Allcott, Hunt, Benjamin B. Lockwood, and Dmitry Taubinsky. "Regressive Sin Taxes, with an Application to the Optimal Soda Tax*." Quarterly Journal of Economics 134, no. 3 (2019): 1557–626. http://dx.doi.org/10.1093/qje/qjz017.

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Abstract A common objection to “sin taxes”—corrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinks—is that they often fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a general optimal taxation framework and delivers empirically implementable formulas for sufficient statistics for the optimal commodity tax. The optimal sin tax is increasing in the price elasticity of demand, increasing in the degree to which lower-income consumers are more biased or more ela

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Olm, Michaela, Renée G. Stark, Nathanael Beck, Christina Röger, and Reiner Leidl. "Impact of interventions to reduce overnutrition on healthcare costs related to obesity and type 2 diabetes: a systematic review." Nutrition Reviews 78, no. 5 (2019): 412–35. http://dx.doi.org/10.1093/nutrit/nuz070.

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Abstract Context In recent decades, obesity and type 2 diabetes mellitus (T2DM) have both become global epidemics associated with substantial healthcare needs and costs. Objective The aim of this review was to critically assess nutritional interventions for their impact on healthcare costs to community-dwelling individuals regarding T2DM or obesity or both, specifically using CHEERS (Consolidated Health Economic Evaluation Reporting Standards) criteria to assess the economic components of the evidence. Data Sources Searches were executed in Embase, EconLit, AgEcon, PubMed, and Web of Science d

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Chaloupka, Frank J., Lisa M. Powell, and Kenneth E. Warner. "The Use of Excise Taxes to Reduce Tobacco, Alcohol, and Sugary Beverage Consumption." Annual Review of Public Health 40, no. 1 (2019): 187–201. http://dx.doi.org/10.1146/annurev-publhealth-040218-043816.

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In countries around the world, tobacco use, excessive alcohol consumption, and consumption of sugar-sweetened beverages (SSBs) are significant contributors to the global epidemic of noncommunicable diseases. As a consequence, they contribute, as well, to excess health care costs and productivity losses. A large and growing body of research documents that taxes specific to such products, known as excise taxes, reduce consumption of these products and thereby diminish their adverse health consequences. Although such taxation has historically been motivated primarily by revenue generation, govern

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Phulkerd, Sirinya, Parichat Nakraksa, Ladda Mo-suwan, and Mark Lawrence. "Progress towards Achieving the Recommendations of the Commission on Ending Childhood Obesity: A Comprehensive Review and Analysis of Current Policies, Actions and Implementation Gaps in Thailand." Nutrients 13, no. 6 (2021): 1927. http://dx.doi.org/10.3390/nu13061927.

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Despite a significant commitment to tackling childhood overweight and obesity, questions remain about the progress the Thai Government has made in implementing childhood obesity prevention policies and actions. This study aimed to review and assess the implementation of the government’s policies and actions for childhood obesity prevention in Thailand compared with the recommendations of the Commission on Ending Childhood Obesity and to identify the implementation gaps. Policy data were collected from governmental and NGO websites and publications and via direct contact with government officia

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Mandal, Soumya K., G. Revadi, Darshan Parida, Sembagamuthu Sembiah, and Anindo Majumdar. "A cross-sectional study on awareness and perceptions regarding taxation and health warnings and factors influencing decreased consumption of sugar sweetened beverages among medical students of Bhopal, India with respect to future implementation of such policies." International Journal Of Community Medicine And Public Health 8, no. 5 (2021): 2431. http://dx.doi.org/10.18203/2394-6040.ijcmph20211769.

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Background: Consumption of excessive sugar sweetened beverages (SSBs) has been linked to non-communicable diseases. It is imperative to understand the perceptions regarding taxation and health warnings amongst the medical students, since they are important stakeholders and as there is some evidence that the government may introduce these soon. Objective was to document the awareness and perceptions about taxation and health warnings on SSBs and the predictors of decreasing consumption of SSBs with regards to their future implementation.Methods: This cross-sectional study was conducted among al

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