Taxing Sugary Drinks

8 Pages Posted: 28 Nov 2016

See all articles by Michael Littlewood

Michael Littlewood

University of Auckland - Faculty of Law

Date Written: November 24, 2016


The World Health Organisation recently recommended that governments should impose a tax on sugary drinks as a means of combating the obesity epidemic. This article examines the merits of this proposal and also suggests how, if such a tax were to be introduced, it might work. The article addresses the issues as they arise in New Zealand but it seems likely that much the same issues would arise in other countries.

Keywords: Sugar, Tax, Law, Obesity, Drink, World Health Organisation

JEL Classification: H2, H3, H4, I1, I2, K34

Suggested Citation

Littlewood, Michael, Taxing Sugary Drinks (November 24, 2016). Available at SSRN: or

Michael Littlewood (Contact Author)

University of Auckland - Faculty of Law ( email )

Private Bag 92019
Auckland Mail Centre
Auckland, 1142
New Zealand

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