An institutional perspective on fighting obesity via the GST system : a New Zealand case study
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The work An institutional perspective on fighting obesity via the GST system : a New Zealand case study represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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An institutional perspective on fighting obesity via the GST system : a New Zealand case study
Resource Information
The work An institutional perspective on fighting obesity via the GST system : a New Zealand case study represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- An institutional perspective on fighting obesity via the GST system : a New Zealand case study
- 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),
- Geographic coverage
- Pacific Islands
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/jUmapUYjUrk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/jUmapUYjUrk/">An institutional perspective on fighting obesity via the GST system : a New Zealand case study</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>