To assess the impact of taxation on the consumption of sugar-sweetened beverages (SSB), most studies consider the average consumer. Individual consumption is, however, very heterogeneous. In this paper, we propose a three-step methodology to assess the impact of SSB taxation on individual consumption. First, we use a disaggregation method to recover individual consumption from observed househol...

We analytically and quantitatively examine a prominent justi…cation for capital income taxation: goods preferred by those with high ability ought to be taxed. We study an environment where commodity taxes are allowed to be nonlinear functions of income and consumption and show that a relationship between ability and preferences over goods provides a novel reason for sophisticated distortionary ...

Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. Many of the cross-national patterns we observe today are the result of centuries old conflicts and challenges, hence we need to take history into account if we want to understan...

An environmental fiscal reform (EFR) represents a transition of a taxation system toward one based in environmental taxation, rather than on taxation of capital, labor, or consumption. It differs from an environmental tax reform (ETR) in that an EFR also includes a reform of subsidies which counteract environmental policy. This research details different ways in which an EFR is not only possibl...

OBJECTIVE We examine the potential role for taxation in the tobacco endgame in New Zealand, where the goal is to become 'smokefree' (less than 5% smoking prevalence) by 2025. DESIGN Modelling study using a dynamic population model. SETTING AND PARTICIPANTS New Zealand, Māori and non-Māori men and women. INTERVENTIONS Annual increases in tobacco excise tax of 5%, 10%, 15% and 20% (with 10%...

Background: Childhood obesity is a global public health problem as a result of poor eating and activity behaviours. Periodically, taxation has been proposed as a strategy to modify food purchasing behaviour, and once again, there is growing interest in the feasibility of this approach towards obesity prevention. This article examines the outcomes of an expert panel that was convened to obtain c...