115 records matched your query       

Author:

Miao, Zhen.

Title:

Accounting for product substitution in the analysis of food taxes targeting obesity / Zhen Miao, John C. Beghin, and Helen H. Jensen.

Publisher:

Center for Agricultural and Rural DevelopmentIowa State University,

Copyright Date:

2010

Description:

41 p. ; 28 cm.

Subject:

Food industry and trade--Taxation--United States.
Fat substitutes--United States.
Obesity--United States--Prevention.

Other Authors:

Beghin, John C. (John Christopher), 1954-
Jensen, Helen H.
Iowa State University. Center for Agricultural and Rural Development.

Notes:

Contains bibliographic references (p. 27-31). 34 Cover title. "December 2010." Author-supplied keywords: discretionary calories; fat; food demand; health policy nutrition; low-fat, low-sugar substitutes; obesity; sugar; sweeteners; tax.

Summary:

We extend the existing literature on food taxes targeting obesity. First, we incorporate the implicit substitution between sugar and fat nutrients implied by a complete food demand system and by conditioning on how food taxes affect total calorie intake. Second, we propose a methodology that accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. This substitution is integrated into a demand system in addition to substitution among food groups. Simulations of a tax on added sugars show that the impact of the tax on consumption patterns is understated and the effect on welfare loss overstated when abstracting from this substitution within food groups.

Series:

Working paper ; 10-WP 518

OCLC:

(OCoLC)701039922

Locations:

USUX851 -- Iowa State University - Parks Library (Ames)

IAOX771 -- State Library of Iowa (Des Moines)

OVUX522 -- University of Iowa Libraries (Iowa City)