Abstract

http://ssrn.com/abstract=2358863
 
 

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Taxing Food and Beverage Products: A Public Health Perspective and a New Strategy for Prevention


Jennifer L. Pomeranz


Temple University - Department of Public Health

2013

University of Michigan Journal of Law Reform, Vol. 46, No. 3, pp. 999-1027, 2013

Abstract:     
The power to tax and spend is considered a primary government power, and the use thereof is associated with great public health achievements. The greatest public health challenge at present stems from the increase in obesity and chronic diseases due to poor nutrition. Several taxation strategies have emerged in the health and economic literature to raise revenue, deter consumption, and address food prices and obesity directly. These proposals include taxing obese individuals, taxing problematic food products, and instituting a tax based on certain food components.

This article weighs each proposal’s value and disadvantages and concludes by proposing a new tax and spend strategy: a manufacturers’ excise tax on all highly processed food and beverage products. This tax would be instituted to raise revenue and provide conditional funding to states and locales to directly alter their food environment. It avoids the pitfalls inherent in the other tax strategies and is a viable method to address public health and the food environment more broadly.

Number of Pages in PDF File: 29

Keywords: public health law and policy, food policy, tax

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Date posted: November 24, 2013  

Suggested Citation

Pomeranz, Jennifer L., Taxing Food and Beverage Products: A Public Health Perspective and a New Strategy for Prevention (2013). University of Michigan Journal of Law Reform, Vol. 46, No. 3, pp. 999-1027, 2013. Available at SSRN: http://ssrn.com/abstract=2358863

Contact Information

Jennifer L. Pomeranz (Contact Author)
Temple University - Department of Public Health ( email )
Philadelphia, PA 19122
United States
HOME PAGE: http://chpsw.temple.edu/publichealth/faculty/jennifer-l-pomeranz-jd-mph
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