Obesity and Smoking: can we Kill Two Birds with one Tax?
研究烟草税和脂肪税对吸烟和肥胖的交叉影响，发现单一税收工具可同时减少吸烟和体重，对政策制定者有参考价值。
The debate on tobacco and fat taxes often treats smoking and eating as independent behaviors. However, the available evidence shows that they are interdependent, which implies that policies against smoking or obesity may have larger scope than expected. To address this issue, we propose a dynamic rational model where eating, smoking, and physical exercise are simultaneous choices that jointly affect body weight and addiction to smoking. Focusing on direct and cross-price effects, we study the impact of tobacco and food taxes, and we show that in both cases a single policy tool can reduce both smoking and body weight. Copyright © 2015 John Wiley & Sons, Ltd.