THE POVERTY EFFECTS OF A ‘FAT‐TAX’ IN IRELAND
研究了爱尔兰对高脂肪/高糖食品征税对贫困的影响，发现单独征税会加剧贫困，但结合健康食品补贴后对贫困影响中性。
To combat growing levels of obesity, health-related taxes have been suggested with taxes on foods high in fat or sugar. Such taxes have been criticised on the basis of their regressivity and potentially adverse impact upon poverty. This paper analyses the effect of such taxes on a range of poverty measures and also examines the effect of a revenue-neutral tax subsidy mixed with a tax on unhealthy food combined with a subsidy on more healthy food. Using Irish expenditure data, the results indicate that taxes on high fat/sugar goods on their own will be regressive but that a tax-subsidy combination can be broadly neutral with respect to poverty.