Open AccessTaxing Sugar-Sweetened Beverages for Public Health: Legal and Policy Issues in Canada
Author(s) -
Barbara von Tigerstrom
Publication year - 2012
Publication title -
alberta law review
Language(s) - English
Resource type - Journals
eISSN - 1925-8356
pISSN - 0002-4821
DOI - 10.29173/alr267
Subject(s) - jurisdiction , public economics , consumption (sociology) , revenue , government (linguistics) , politics , tax revenue , public health , business , economics , public policy , political science , law , economic growth , finance , medicine , sociology , social science , linguistics , philosophy , nursing
This article examines the potential use of taxes to increase the price of sugar-sweetened beverages in an attempt to curb consumption, improve public health, and generate revenue that can be used to support other public health initiatives. In doing so, it first considers the arguments for and against such a tax, including economic, political, and health considerations. This article then proceeds to look at how the tax could be implemented, addressing the various models of taxation that could be used as well as questions of jurisdiction surrounding what level of government may implement those models.