Arbeitspapier
Non-Paternalistic Foundation of Sugar Taxation and Missing Markets for Sugar Content
This paper provides a new foundation of soft drink taxation. We abstract from externalities and internalities previously used to justify such taxation and, instead, emphasize that neither explicit nor implicit markets and prices for sugar content can be expected to emerge. Hence, in the absence of any regulation, the sugar content of sugar-sweetened beverages (SSBs) would be inefficiently high. This market failure can be corrected by a tax on the sugar content per unit of the SSB. However, a sugar content tax alone leads to an unintended downward distortion of the quantity of SSBs, which has to be corrected by an additional revenue-neutral subsidy on each unit of the SSB.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 9583
- Klassifikation
-
Wirtschaft
General Equilibrium and Disequilibrium: General
Taxation and Subsidies: Efficiency; Optimal Taxation
Health: Government Policy; Regulation; Public Health
- Thema
-
obesity
sugar-sweetened beverages
sugar content
sugar content tax
soft drink subsidy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Eichner, Thomas
Runkel, Marco
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2022
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Eichner, Thomas
- Runkel, Marco
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2022
Ähnliche Objekte (12)
Eichner, Thomas
Eichner, Thomas
An analytical foundation of the ratio-dependent predator-prey model
Corporate income taxation of multinationals and unemployment
Corporate income taxation of multinationals in a general equilibrium model
The State as Social Insurer, Labour Supply and Investments in Human Capital
Unilateral mitigation of climate damage via purchase of fossil fuel deposits
Imperfect Competition in the Recycling Industry
Forging a global environmental agreement through trade sanctions on free riders?
Subsistence level and theory of the welfare state
Corrective Taxation for Curbing Pollution and Promoting Green Product Design and Recycling
The carbon-budget approach to climate stabilization: Costeffective subglobal versus global action
Eichner, Thomas
Eichner, Thomas
An analytical foundation of the ratio-dependent predator-prey model
Corporate income taxation of multinationals and unemployment
Corporate income taxation of multinationals in a general equilibrium model
The State as Social Insurer, Labour Supply and Investments in Human Capital
Unilateral mitigation of climate damage via purchase of fossil fuel deposits
Imperfect Competition in the Recycling Industry
Forging a global environmental agreement through trade sanctions on free riders?
Subsistence level and theory of the welfare state
Corrective Taxation for Curbing Pollution and Promoting Green Product Design and Recycling
The carbon-budget approach to climate stabilization: Costeffective subglobal versus global action
Eichner, Thomas
Eichner, Thomas
An analytical foundation of the ratio-dependent predator-prey model
Corporate income taxation of multinationals and unemployment
Corporate income taxation of multinationals in a general equilibrium model
The State as Social Insurer, Labour Supply and Investments in Human Capital
Unilateral mitigation of climate damage via purchase of fossil fuel deposits
Imperfect Competition in the Recycling Industry
Forging a global environmental agreement through trade sanctions on free riders?
Subsistence level and theory of the welfare state
Corrective Taxation for Curbing Pollution and Promoting Green Product Design and Recycling