Jacobson M F, Brownell K D
Center for Science in the Public Interest, Washington, DC 20009-5728, USA.
Am J Public Health. 2000 Jun;90(6):854-7. doi: 10.2105/ajph.90.6.854.
Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs.
卫生官员常常希望资助营养及其他健康促进项目，但却因资金匮乏而受阻。18个州和1个大城市对软饮料、糖果、口香糖或休闲食品征收特别税，这一事实为资金来源提供了一种思路。税率可能过低，不足以影响销售，但在一些司法管辖区，所产生的收入相当可观。在全国范围内，这些税收每年筹集约10亿美元。作者提议，州和地方政府对低营养价值的食品征税，并将税收用于资助健康促进项目。
