Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/72195
Authors: 
Madden, David
Year of Publication: 
2013
Series/Report no.: 
Working Paper Series, UCD Centre for Economic Research 13/03
Abstract: 
To combat growing levels of obesity, health related taxes have been suggested with taxes on foods high in fat or sugar. Such taxes have been criticised on the basis of their regressivity and potentially adverse impact upon poverty. This paper analyses the effect of such taxes on a range of poverty measures and also examines the effect of a revenueneutral tax subsidy mix with a tax on unhealthy food combined with a subsidy on more healthy food. Using Irish expenditure data, the results indicate that taxes on high fat/sugar goods on their own will be regressive but that a tax-subsidy combination can be broadly neutral with respect to poverty.
Subjects: 
Poverty efficiency
consumption dominance
JEL: 
D12
I18
I32
Document Type: 
Working Paper

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