The impact of taxation and signposting on diet: an online field study with breakfast cereals and soft drinks
通过在线超市平台对1000名全国代表性样本进行实验，发现20%的税率在配合标识提示时能有效改变早餐麦片和软饮料的购买行为，标识作为补充性助推政策可增强税收效果。
Abstract We present a large scale study where a nationally representative sample of 1000 participants were asked to make real purchases within an online supermarket platform. The study captured the effect of price changes, and of the signposting of such changes, for breakfast cereals and soft drinks. We find that such taxes are an effective means of altering food purchasing, with a 20% rate being sufficient to make a significant impact if (and only if) the tax is signposted. Signposting represents a complementary “nudge” policy that could enhance the impact of the tax, though its effectiveness depends on the product category.