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.
Autor*in: |
Zhang, Qi [verfasserIn] |
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Format: |
E-Artikel |
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Sprache: |
Englisch |
Erschienen: |
2021 |
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Schlagwörter: |
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Übergeordnetes Werk: |
Enthalten in: Multitarget strategy of traditional Chinese medicine in treatment of Alzheimer's disease - 2013, Amsterdam [u.a.] |
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Übergeordnetes Werk: |
volume:105 ; year:2021 ; pages:0 |
Links: |
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DOI / URN: |
10.1016/j.foodpol.2021.102166 |
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• 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. |
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