The Resource An institutional perspective on fighting obesity via the GST system : a New Zealand case study

An institutional perspective on fighting obesity via the GST system : a New Zealand case study

Label
An institutional perspective on fighting obesity via the GST system : a New Zealand case study
Title
An institutional perspective on fighting obesity via the GST system : a New Zealand case study
Creator
Subject
Language
eng
Summary
Obesity rates are increasing in many developed countries. The World Health Organization classifies 1.5 billion adults as overweight, while the OECD ranks New Zealand citizens as the third fattest in the developed world. Denmark has recently introduced a "fat tax" as a means of addressing the obesity issue. This article adopts an institutional analytical perspective to assess whether a similar policy tool may find favourable reception in New Zealand. The analysis suggests that the New Zealand environment is unlikey to accept the use of the GST system to influence food consumption. The political environment, the current "model" goods and services tax, combined with the influential agricultural sector are likely to create an environment that is unreceptive to a "fat tax"
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 18 (2012),
http://library.link/vocab/creatorName
  • Burns-Grant, J
  • Marriott, L
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • GST
  • tax policy
  • Pigouvian tax
Label
An institutional perspective on fighting obesity via the GST system : a New Zealand case study
Instantiates
Publication
Label
An institutional perspective on fighting obesity via the GST system : a New Zealand case study
Publication

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