......................................................................................................................................................... 3 CHAPTER ONE – INTRODUCTION.............................................................................................................. 4 RESEARCH PURPOSE.........................................................................................

In their recent article Roache and Gostin outline why governments and public health advocates should embrace soda taxes. The evidence is strong and continues to grow: such taxes can change consumer behavior, generate significant revenue and incentivize product reformulation. In essence, such taxes are an important and now well-established instrument of fiscal and public health policy. In this c...

The neglect of administrative issues is a serious limitation of optimal tax theory, with implications for its practical applicability. We focus on an important class of administrative problems, namely that the tax bases are measured with some error. We also consider the full set of tax instruments. We find that consumption taxes can perform the ‘social insurance role of taxation’, a role previo...

We review consumer-side interventions and their effectiveness to support a transition healthier more environmentally sustainable diets identify taxes/subsidies as relevant instruments. To quantify the scope of necessary tax levels achieve dietary recommendations on EU average, we apply three established economic models. Our business-as-usual food intake projections stress need for policy interv...

In recent years, with the implementation of the tax rate increases and ad hoc earnings base increases included in the 1977 amendments to the Social Security Act, many observers have noted that Social Security taxes (for the Old-Age and Survivors Insurance (OASI), Disability Insurance (DI), and Hospital Insurance (HI) programs combined) now exceed Federal income taxes for many families. A compar...

This paper surveys recent research findings concerning th& size and importance of labor-supply changes resulting from U.S. income taxes and transfers. Our review of the literature of recent years leads us to conclude that the aggregate amount of work reduction that is attributable to taxes and transfers is relatively modest. Moreover, this reduction may be partly offset by the beneficial effect...

The global burden of obesity leads to significant morbidity and has major economic implications. In April 2018, Britain will join a growing number of countries attempting to tackle this using fiscal measures when the UK Soft Drinks Industry Levy is introduced. We review recent evidence from natural experiments of the impact of health-related food and drink taxes on consumer behaviour, and discu...

Once we get over the current global economic crisis, most developed nations will need to raise significant revenues to pay for their recent economic stimulus packages as well as for their ongoing social welfare systems. Achim Kemmerling’s book will provide policymakers with some important insights about which taxes to increase and what the consequences are for labor markets. Kemmerling observes...