Truscott Jane
Senior Consultant, TEPL Consulting; Nurse Practitioner, Aspen Medical.
J Law Med. 2019 Apr;26(3):681-690.
Introduction of a sugar tax on sugar-sweetened beverages (SSBs) has been proposed by peak health bodies and Australian politicians as a strategy to control behaviour that leads to obesity. The question is: what are the implications of imposing a sugar consumption tax on SSBs with the aim to curb the harmful effects of obesity? Arguments for and against a sugar consumption tax pose an ethical dilemma. While evidence supports the implementation of a sugar consumption tax as effective in curbing SSB consumption within certain populations, ethical considerations support the premise that autonomy trumps justice, beneficence, and non-maleficence. Legal implications include the consideration of Commonwealth and State jurisdiction, discrimination against a person's disability, such as obesity, and infringement on consumer rights. Alternative strategies should be considered to address obesity, including social action, education and information, and use of the media.
澳大利亚顶尖健康机构和政界人士提议对含糖饮料（SSB）征收糖税，以此作为控制导致肥胖行为的一项策略。问题在于：为遏制肥胖的有害影响而对含糖饮料征收糖消费税会有哪些影响？支持和反对征收糖消费税的观点构成了一个伦理困境。虽然有证据表明实施糖消费税在抑制特定人群的含糖饮料消费方面有效，但伦理考量支持自主性优先于正义、仁爱和不伤害的前提。法律影响包括对联邦和州管辖权的考量、对肥胖等个人残疾的歧视以及对消费者权利的侵犯。应考虑采用替代策略来解决肥胖问题，包括社会行动、教育与宣传以及利用媒体。
