The Resource An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective

An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective

Label
An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective
Title
An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective
Creator
Subject
Language
eng
Summary
This article seeks to provide insight into whether an excise tax on unhealthy food may decrease the consumption of unhealthyfood by New Zealand families. It also assesses whether New Zealand consumers believe that an excise tax on unhealthy food or the removal of the goods and services tax (GST) from healthy food may be a more effective fiscal policy in alleviating the current obesity crisis that New Zealand faces. There is an absence of research in New Zealand to examine how consumer purchasing behaviour may change following the introduction of an excise tax on unhealthy food. The authors use a self-completed survey questionnaire sent to educators and families of a New Zealand early childhood home-based care organisation to collect the data. They find that respondents generally agreed that a price increase on unhealthy food would decrease the consumption of these foods, but to a lesser extent than the removal of GST from healthy foods would increase the consumption of healthy food. Further, respondents suggested that the removal of GST from healthy food would be a more effective fiscal intervention than an excise tax on unhealthy food. The results of this exploratory study provide evidence to assist policymakers in understanding New Zealand consumers' responses and perceptions to the introduction of an excise tax on unhealthy food to alleviate obesity
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 19 (2013),
http://library.link/vocab/creatorName
  • Stuart, H
  • Sawyer, A.J
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • excise duty
  • Pigouvian tax
  • GST
  • fiscal sociology
Label
An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective
Instantiates
Publication
Label
An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective
Publication

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