The Poverty Effects of a “Fat-Tax” in Ireland

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Title: The Poverty Effects of a “Fat-Tax” in Ireland
Authors: Madden, David (David Patrick)
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Date: Mar-2013
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 revenue-neutral 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.
Funding Details: Not applicable
Type of material: Working Paper
Publisher: University College Dublin. School of Economics
Series/Report no.: UCD Centre for Economic Research Working Paper Series; WP13/03
Keywords: Poverty efficiencyConsumption dominance
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Language: en
Status of Item: Not peer reviewed 2013-04-22T11:50:18Z
Appears in Collections:Economics Working Papers & Policy Papers

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