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脂肪税和瘦身补贴的效率与效果的实证证据。

Empirical evidence of the efficiency and efficacy of fat taxes and thin subsidies.

作者信息

Clark J Stephen, Dittrich Ludwig O, Xu Qin

出版信息

Cent Eur J Public Health. 2014 Sep;22(3):201-6. doi: 10.21101/cejph.a3933.

Abstract

This study summarizes the empirical literature on fat taxes and thin subsidies to assess their efficiency and efficacy as instruments of public policy to control obesity. Three specific types of taxes are studied in the literature: food group taxes; nutrient taxes; and nutrient index taxes. Anumber of studies use food expenditure data to assess the impact of various taxes on obesity and therefore only indirectly measure the impacts of taxes and subsidies on obesity. These studies generally conclude that food group taxes, nutrient taxes and nutrient index taxes have a small impact on the purchases of food and the nutrients purchased. Other studies use the body mass index as the explanatory variable and thus measure the impacts of taxes on body mass index directly. Nutrient taxes are found to be more effective than food group taxes, although even for nutrient taxes, the effects are small. In general, thin subsidies seem to offer more effective control of obesity than obesity taxes. However, due to the small effects of both fat taxes and thin subsidies, they are not recommended as instruments of food and nutrition policy.

摘要

本研究总结了关于脂肪税和瘦身补贴的实证文献,以评估它们作为控制肥胖的公共政策工具的效率和效果。文献中研究了三种特定类型的税:食品类别税;营养素税;以及营养素指数税。一些研究使用食品支出数据来评估各种税对肥胖的影响,因此只是间接衡量税和补贴对肥胖的影响。这些研究普遍得出结论,食品类别税、营养素税和营养素指数税对食品购买和所购营养素的影响较小。其他研究使用体重指数作为解释变量,从而直接衡量税对体重指数的影响。发现营养素税比食品类别税更有效,不过即使对于营养素税,效果也很小。总体而言,瘦身补贴似乎比肥胖税能更有效地控制肥胖。然而,由于脂肪税和瘦身补贴的效果都很小,不建议将它们作为食品和营养政策工具。

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