Miscellaneous 2018

Sugar taxes viewed through the lens of the New Zealand Treasury Living Standards Framework

Source: Australian Tax Forum Journal Article

Published Date: 1 Sep 2018

 

The sugar tax debate is showing no sign of weakening. There are two opposing views, which are perhaps best represented by the ideologies of the health profession and the food and beverage industry. The former strongly advocates in favour of a sugar tax using population health to support their position. The latter uses individual choice and paternalism to argue against implementation of sugar taxes.

This study examines a related component of the sugar tax problem, which is how we evaluate such a tax. An alternative theoretical framework, the New Zealand Treasury Living Standards Framework, which has a corrective rather than a revenue generation objective, is used to assess the sugar tax for consideration of a different, perhaps more relevant, criteria for tax.

The study concludes that there is value in using alternative frameworks when evaluating non-traditional taxes. A framework that facilitates inclusion of a wide range of wellbeing measures is particularly relevant for a tax that has multiple objectives. However, the traditional tax policy criteria remain a valuable component of the tax policy evaluation toolkit.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2018

Share this page