Regulating ingredients in sin goods
研究了在不健康食品消费过度时,政策制定者如何通过矫正税和成分浓度标准来补充监管,并分析了四种条件下税收可单独实现社会效率,否则需辅以标准。
Abstract If consumption of unhealthy food is excessive, then a policymaker might respond with a corrective tax. However, she might supplement the tax with a regulatory standard that limits the concentration of an unhealthy ingredient. A tax can restore social efficiency without supplemental regulation if all of four of the following conditions are satisfied: The tax is nutrient specific, the market structure is perfect competition, the magnitude of the distortion is the same across all consumers, and consumers do not react to the tax by substituting to untaxed foods that also have unhealthy ingredients. But if any of these conditions are not met, then there can be benefits to supplementing a corrective tax with a standard.