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来源类型Working Paper
规范类型报告
DOI10.3386/w25842
来源IDWorking Paper 25842
Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence
Hunt Allcott; Benjamin Lockwood; Dmitry Taubinsky
发表日期2019-05-20
出版年2019
语种英语
摘要Taxes on sugar-sweetened beverages are growing in popularity and have generated an active public debate. Are they a good idea? If so, how high should they be? Are such taxes regressive? People in the U.S. and some other countries consume remarkable quantities of sugar-sweetened beverages, and the evidence suggests that this generates significant health costs. Building on recent work by Allcott, Lockwood, and Taubinsky (Forthcoming) and others, we review the basic economic principles that determine the socially optimal SSB tax. The optimal tax depends on (1) externalities: uninternalized health system costs from diseases caused by sugary drink consumption; (2) internalities: costs consumers impose on themselves by consuming too many sugary drinks due to poor nutrition knowledge or lack of self-control; and (3) regressivity: how much the financial burden and the internality benefits from the tax fall on the poor. We summarize the empirical evidence about the key parameters affect how large the tax should be. In the theoretical framework of Allcott, Lockwood, and Taubinsky (Forthcoming), our calculations imply that sugar-sweetened beverage taxes are welfare enhancing, and indeed that the optimal nationwide SSB tax rate may be higher than the one cent per ounce rate most commonly used in U.S. cities. Using our theoretical framework, we end by deriving seven concrete implications for optimal SSB tax structure.
主题Microeconomics ; Welfare and Collective Choice ; Behavioral Economics ; Public Economics
URLhttps://www.nber.org/papers/w25842
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/583515
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Hunt Allcott,Benjamin Lockwood,Dmitry Taubinsky. Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence. 2019.
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