Avoidance behaviors circumventing the sugar-sweetened beverages tax

• Taxes on sugar-sweetened beverages are effective in six U.S. jurisdictions. • The tax efficiency was undermined by substitution and cross-border shopping. • Policy makers should consider tax avoidance in future.

Gespeichert in:
Autor*in:

Zhang, Qi [verfasserIn]

McCluskey, Jill J.

Gallardo, R. Karina

Brady, Michael P.

Format:

E-Artikel

Sprache:

Englisch

Erschienen:

2021

Schlagwörter:

Substitution avoidance

Tax avoidance

Cross-border shopping avoidance

Sugar-sweetened beverage tax

Übergeordnetes Werk:

Enthalten in: Multitarget strategy of traditional Chinese medicine in treatment of Alzheimer's disease - 2013, Amsterdam [u.a.]

Übergeordnetes Werk:

volume:105 ; year:2021 ; pages:0

Links:

Volltext

DOI / URN:

10.1016/j.foodpol.2021.102166

Katalog-ID:

ELV056162529

Nicht das Richtige dabei?

Schreiben Sie uns!