Review: Effectiveness and policy implications of health taxes on foods high in fat, salt, and sugar
系统综述20项全球研究，发现对高脂肪、高盐、高糖食品征税可减少其销售和消费，尤其与健康食品补贴结合时效果更佳，但需注意对低收入群体的经济影响。
Taxation on food and non-alcoholic beverages are increasingly employed to promote healthier diets and combat the escalating rates of obesity and diet-related non-communicable diseases. While sugar-sweetened beverages have been the primary focus of such taxes, taxation of high-fat, salt, or sugar (HFSS) foods, and the impact of such taxes are less clear. We conducted a systematic literature review and assessment of the evidence gathered from 20 studies on the impacts of health taxes on HFSS foods around the world. We focused on impacts on sales and consumption of taxed foods, on health outcomes, and on possible unintended consequences (e.g., substitution towards unhealthier products, job losses, ripple effects on businesses, and potential economic burden on lower-income consumers). We found evidence of decreasing sales, or purchases, and intakes of taxed HFSS foods, especially when taxes were combined with subsidies on healthy foods. Higher tax rates were more effective in reducing purchases or consumption. Tax effects differed by income level, with the lowest-income groups being most responsive. In experimental studies, combining taxes and subsidies contributed to mitigating regressive financial impacts of taxes.