Summary: Governmental levies on property, inheritance, gifts, etc.

Top Publications

  1. Bergman P, Grjibovski A, Hagstromer M, Patterson E, Sjostrom M. Congestion road tax and physical activity. Am J Prev Med. 2010;38:171-7 pubmed publisher
    Large-scale policy and environmental changes, such as congestion road taxes, may be a way to promote active transportation. This study aimed to examine the potential effect of a congestion road tax on physical activity...
  2. Finkelstein E, Zhen C, Bilger M, Nonnemaker J, Farooqui A, Todd J. Implications of a sugar-sweetened beverage (SSB) tax when substitutions to non-beverage items are considered. J Health Econ. 2013;32:219-39 pubmed publisher
    ..Despite their significantly lower price elasticity, the tax has a similar effect on calories for the largest purchasers of SSBs. ..
  3. Ross H, Blecher E, Yan L, Hyland A. Do cigarette prices motivate smokers to quit? New evidence from the ITC survey. Addiction. 2011;106:609-19 pubmed publisher
    ..The paper supports the use of higher prices as a means of encouraging smoking cessation and motivation to quit. ..
  4. Thow A, Jan S, Leeder S, Swinburn B. The effect of fiscal policy on diet, obesity and chronic disease: a systematic review. Bull World Health Organ. 2010;88:609-14 pubmed publisher
    To assess the effect of food taxes and subsidies on diet, body weight and health through a systematic review of the literature...
  5. Skov S, Chikritzhs T, Kypri K, Miller P, Hall W, Daube M, et al. Is the "alcopops" tax working? Probably yes but there is a bigger picture. Med J Aust. 2011;195:84-6 pubmed
    The Australian Government's decision to raise taxes on ready-to-drink spirit-based beverages (RTDs; "alcopops") in 2008 caused great controversy. Interest groups have selectively cited evidence to support their points of view...
  6. Miller P, de Groot F, MCKENZIE S, Droste N. Vested interests in addiction research and policy. Alcohol industry use of social aspect public relations organizations against preventative health measures. Addiction. 2011;106:1560-7 pubmed publisher
    ..TV advertising campaigns) and creating doubt about interventions which have a strong evidence base (such as higher taxes on alcoholic beverages)...
  7. Epstein L, Dearing K, Roba L, Finkelstein E. The influence of taxes and subsidies on energy purchased in an experimental purchasing study. Psychol Sci. 2010;21:406-14 pubmed publisher
    There is limited research on how taxes and subsidies would influence the energy and nutritional quality of food purchases...
  8. Elder R, Lawrence B, Ferguson A, Naimi T, Brewer R, Chattopadhyay S, et al. The effectiveness of tax policy interventions for reducing excessive alcohol consumption and related harms. Am J Prev Med. 2010;38:217-29 pubmed publisher
    ..Among studies restricted to underage populations, most found that increased taxes were also significantly associated with reduced consumption and alcohol-related harms...
  9. Howell F. The Irish tobacco industry position on price increases on tobacco products. Tob Control. 2012;21:514-6 pubmed publisher
    ..0% was imposed by the tobacco trade. The tobacco industry consistently urged government not to increase taxes as this would increase smuggling and contraband tobacco products...

More Information


  1. Chaloupka F, Straif K, Leon M. Effectiveness of tax and price policies in tobacco control. Tob Control. 2011;20:235-8 pubmed publisher
    ..18 conclusions, the experts agreed that there was sufficient evidence of effectiveness of increased tobacco excise taxes and prices in reducing overall tobacco consumption and prevalence of tobacco use and improvement of public health, ..
  2. Tiffin R, Arnoult M. The public health impacts of a fat tax. Eur J Clin Nutr. 2011;65:427-33 pubmed publisher
    ..A substantial part of the population continues to consume an unhealthy diet. Fiscally based interventions should be considered amongst a suite of policy interventions, which also include policies aimed at improving the poorest of diets. ..
  3. Thow A, Quested C, Juventin L, Kun R, Khan A, Swinburn B. Taxing soft drinks in the Pacific: implementation lessons for improving health. Health Promot Int. 2011;26:55-64 pubmed publisher
    ..However, little is known about the processes and politics of implementing such taxes. We analysed four different soft drink taxes in Pacific countries and documented the lessons learnt regarding the ..
  4. Fogarty A, Chapman S. Framing and the marginalisation of evidence in media reportage of policy debate about alcopops, Australia 2008-2009: implications for advocacy. Drug Alcohol Rev. 2011;30:569-76 pubmed publisher
    ..The direction and rhetorical appeal of counterargument needs to be anticipated in strategic planning of the communication of alcohol control policies. ..
  5. Byrnes J, Cobiac L, Doran C, Vos T, Shakeshaft A. Cost-effectiveness of volumetric alcohol taxation in Australia. Med J Aust. 2010;192:439-43 pubmed
    ..Further research is required to examine whether alcohol-related health effects vary by type of alcoholic beverage independent of the amount of alcohol consumed to provide a strong evidence platform for alcohol taxation policies. ..
  6. Powell L, Chriqui J, Khan T, Wada R, Chaloupka F. Assessing the potential effectiveness of food and beverage taxes and subsidies for improving public health: a systematic review of prices, demand and body weight outcomes. Obes Rev. 2013;14:110-28 pubmed publisher
    b>Taxes and subsidies are increasingly being considered as potential policy instruments to incentivize consumers to improve their food and beverage consumption patterns and related health outcomes...
  7. Dharmasena S, Capps O. Intended and unintended consequences of a proposed national tax on sugar-sweetened beverages to combat the U.S. obesity problem. Health Econ. 2012;21:669-94 pubmed publisher
    ..55 lb per year. However, not considering demand interrelationships would result in higher weight loss. Unequivocally, it is necessary to consider interrelationships among non-alcoholic beverages in assessing the effect of the tax. ..
  8. Lin B, Smith T, Lee J, Hall K. Measuring weight outcomes for obesity intervention strategies: the case of a sugar-sweetened beverage tax. Econ Hum Biol. 2011;9:329-41 pubmed publisher
    ..A growing number of studies have examined the effects of such food taxes, but few have estimated the weight-loss effects...
  9. Martin A, Suhrcke M, Ogilvie D. Financial incentives to promote active travel: an evidence review and economic framework. Am J Prev Med. 2012;43:e45-57 pubmed publisher
    Financial incentives, including taxes and subsidies, can be used to encourage behavior change...
  10. Waterlander W, Steenhuis I, de Boer M, Schuit A, Seidell J. Introducing taxes, subsidies or both: the effects of various food pricing strategies in a web-based supermarket randomized trial. Prev Med. 2012;54:323-30 pubmed publisher
    ..Price increases up to 25% on unhealthier products do not significantly affect food purchases. Future studies are important to validate these results in real supermarkets and across different countries. ..
  11. Giesen J, Havermans R, Nederkoorn C, Jansen A. Impulsivity in the supermarket. Responses to calorie taxes and subsidies in healthy weight undergraduates. Appetite. 2012;58:6-10 pubmed publisher
    ..Furthermore, taxing high-energy dense products was more successful in reducing calorie consumption than subsidizing low-energy dense products. ..
  12. Kersh R, Stroup D, Taylor W. Childhood obesity: a framework for policy approaches and ethical considerations. Prev Chronic Dis. 2011;8:A93 pubmed
    ..We present these frameworks in the context of other papers in this collection and make recommendations for public health practice. ..
  13. Nonnemaker J, Farrelly M. Smoking initiation among youth: the role of cigarette excise taxes and prices by race/ethnicity and gender. J Health Econ. 2011;30:560-7 pubmed publisher
    Existing evidence for the role of cigarette excise taxes and prices as significant determinants of youth smoking initiation is mixed...
  14. Pomeranz J. Advanced policy options to regulate sugar-sweetened beverages to support public health. J Public Health Policy. 2012;33:75-88 pubmed publisher
    ..Our review describes recent international initiatives and classifies options available in the United States by jurisdiction (federal, state, and local) based on legal viability. ..
  15. Lusk J, Schroeter C. When do fat taxes increase consumer welfare?. Health Econ. 2012;21:1367-74 pubmed publisher
    Previous analyses of fat taxes have generally worked within an empirical framework in which it is difficult to determine whether consumers benefit from the policy...
  16. Sheffer M, Redmond L, Kobinsky K, Keller P, McAfee T, Fiore M. Creating a perfect storm to increase consumer demand for Wisconsin's Tobacco Quitline. Am J Prev Med. 2010;38:S343-6 pubmed publisher
    ..This experience demonstrates that consumer demand for quitline services can be markedly enhanced through policy and communication initiatives to increase the population reach of this evidence-based treatment. ..
  17. Finkelstein E, Zhen C, Nonnemaker J, Todd J. Impact of targeted beverage taxes on higher- and lower-income households. Arch Intern Med. 2010;170:2028-34 pubmed publisher
    Sugar-sweetened beverage (SSB) taxes are increasingly being considered as a strategy for addressing the obesity epidemic. We sought to investigate the differential impact of targeted beverage taxes on higher- and lower-income households...
  18. Farrelly M, Nonnemaker J, Watson K. The consequences of high cigarette excise taxes for low-income smokers. PLoS ONE. 2012;7:e43838 pubmed publisher
    To illustrate the burden of high cigarette excise taxes on low-income smokers...
  19. Ayers J, Ribisl K, Brownstein J. Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase. PLoS ONE. 2011;6:e16777 pubmed publisher
    ..Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches...
  20. Cobiac L, Vos T, Doran C, Wallace A. Cost-effectiveness of interventions to prevent alcohol-related disease and injury in Australia. Addiction. 2009;104:1646-55 pubmed publisher
    ..The potential reduction in costs of treating alcohol-related diseases and injuries mean that substantial improvements in population health can be achieved at a relatively low cost to the health sector. ..
  21. Powell L, Wada R, Persky J, Chaloupka F. Employment impact of sugar-sweetened beverage taxes. Am J Public Health. 2014;104:672-7 pubmed publisher
    We assessed the impact of sugar-sweetened beverage (SSB) taxes on net employment...
  22. Lee J, Chen M, Hwang T, Yeh C. Effect of cigarette taxes on the consumption of cigarettes, alcohol, tea and coffee in Taiwan. Public Health. 2010;124:429-36 pubmed publisher
    ..Taxation is an effective smoking control policy tool that not only helps to reduce consumption of cigarettes, but also reduces consumption of alcoholic beverages. ..
  23. Gilmore A, Branston J, Sweanor D. The case for OFSMOKE: how tobacco price regulation is needed to promote the health of markets, government revenue and the public. Tob Control. 2010;19:423-30 pubmed publisher
    ..unintended and often overlooked consequences of tobacco tax policies, notably that gradual increases in specific taxes may allow the industry to disguise significant price increases--has, at least in high income countries, given ..
  24. Wagenaar A, Tobler A, Komro K. Effects of alcohol tax and price policies on morbidity and mortality: a systematic review. Am J Public Health. 2010;100:2270-8 pubmed publisher
    We systematically reviewed the effects of alcohol taxes and prices on alcohol-related morbidity and mortality to assess their public health impact...
  25. Adams M, Effertz T. [Excise taxes on tobacco and the problem of smuggling - concerning the credibility of the tobacco industry's "Discarded-Cigarette-Packages-Study"]. Gesundheitswesen. 2011;73:705-12 pubmed publisher
    ..An often neglected but highly effective instrument for fiscal and preventive purposes is higher taxes on tobacco products...
  26. Maldonado Molina M, Wagenaar A. Effects of alcohol taxes on alcohol-related mortality in Florida: time-series analyses from 1969 to 2004. Alcohol Clin Exp Res. 2010;34:1915-21 pubmed publisher
    Over a hundred studies have established the effects of beverage alcohol taxes and prices on sales and drinking behaviors. Yet, relatively few studies have examined effects of alcohol taxes on alcohol-related mortality...
  27. Chaloupka F, Yurekli A, Fong G. Tobacco taxes as a tobacco control strategy. Tob Control. 2012;21:172-80 pubmed publisher
    Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its consequences...
  28. Andreyeva T, Long M, Brownell K. The impact of food prices on consumption: a systematic review of research on the price elasticity of demand for food. Am J Public Health. 2010;100:216-22 pubmed publisher
    ..Studies estimating price effects on substitutions from unhealthy to healthy food and price responsiveness among at-risk populations are particularly needed. ..
  29. An R, Sturm R. Does the response to alcohol taxes differ across racial/ethnic groups? Some evidence from 1984-2009 Behavioral Risk Factor Surveillance System. J Ment Health Policy Econ. 2011;14:13-23 pubmed
    ..To estimate differential demand responses to alcohol excise taxes across racial/ethnic groups in the U.S...
  30. Zeoli A, Webster D. Effects of domestic violence policies, alcohol taxes and police staffing levels on intimate partner homicide in large US cities. Inj Prev. 2010;16:90-5 pubmed publisher
    ..violence, allowing or mandating arrest for violators of domestic violence restraining orders (DVROs), beer excise taxes, and police staffing levels on IPH in 46 of the largest US cities from 1979 to 2003...
  31. Basu S, Babiarz K, Ebrahim S, Vellakkal S, Stuckler D, Goldhaber Fiebert J. Palm oil taxes and cardiovascular disease mortality in India: economic-epidemiologic model. BMJ. 2013;347:f6048 pubmed publisher
  32. Jou J, Techakehakij W. International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: factors that may influence policy effectiveness in country-specific contexts. Health Policy. 2012;107:83-90 pubmed publisher
    ..Thorough evaluation of these points is recommended prior to adopting SSB or soft drink taxation as an obesity reduction measure in any given country. ..
  33. Sturm R, Powell L, Chriqui J, Chaloupka F. Soda taxes, soft drink consumption, and children's body mass index. Health Aff (Millwood). 2010;29:1052-8 pubmed publisher
    b>Taxes on sugar-sweetened beverages have been proposed to combat obesity...
  34. Chaloupka F. Public policy versus individual rights and responsibility: an economist's perspective. Prev Chronic Dis. 2011;8:A100 pubmed
    ..If effective public policies for reducing obesity and its consequences are to be developed and implemented, individual rights and government interests must be balanced. ..
  35. Azagba S, Sharaf M. Cigarette taxes and smoking participation: evidence from recent tax increases in Canada. Int J Environ Res Public Health. 2011;8:1583-600 pubmed publisher
    ..Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation...
  36. Zhang N. Alcohol taxes and birth outcomes. Int J Environ Res Public Health. 2010;7:1901-12 pubmed publisher
    ..Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used...
  37. Spence J, Holt N, Dutove J, Carson V. Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer. BMC Public Health. 2010;10:356 pubmed publisher
    ..6%) believed it had increased their child's participation in PA programs. More than half of Canadian parents with children have claimed the CFTC. However, the tax credit appears to benefit the wealthier families in Canada. ..
  38. Eyles H, Ni Mhurchu C, Nghiem N, Blakely T. Food pricing strategies, population diets, and non-communicable disease: a systematic review of simulation studies. PLoS Med. 2012;9:e1001353 pubmed publisher
    ..Objective 1: pooled estimates were possible for the following: (1) taxes on carbonated soft drinks: own-PE (n ?= ?4 studies), -0.93 (range, -0.06, -2.43), and a modelled -0.02% (-0...
  39. Mellor J. Do cigarette taxes affect children's body mass index? The effect of household environment on health. Health Econ. 2011;20:417-31 pubmed publisher
    Several recent studies demonstrate a positive effect of cigarette prices and taxes on obesity among adults, especially those who smoke...
  40. Andreyeva T, Chaloupka F, Brownell K. Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue. Prev Med. 2011;52:413-6 pubmed publisher
    Beverage taxes came into light with increasing concerns about obesity, particularly among youth. Sugar-sweetened beverages have become a target of anti-obesity initiatives with increasing evidence of their link to obesity...
  41. Claro R, Levy R, Popkin B, Monteiro C. Sugar-sweetened beverage taxes in Brazil. Am J Public Health. 2012;102:178-83 pubmed publisher
    ..41% increase in SSB calories consumed for every 1.00% increase in income). High SSB price elasticity in Brazil indicates that a tax on purchased weight or volume would lead to reductions in SSB consumption. ..
  42. Pitso J, Obot I. Botswana alcohol policy and the presidential levy controversy. Addiction. 2011;106:898-905 pubmed publisher
  43. Gustafsson N. Alcohol consumption in southern Sweden after major decreases in Danish spirits taxes and increases in Swedish travellers' quotas. Eur Addict Res. 2010;16:152-61 pubmed publisher
    ..It is possible, however, that the policy changes have affected population groups not reached by the survey, and thus other types of data need to be analysed before drawing any far-reaching conclusions. ..
  44. Ong M, Zhou Q, Sung H. Sensitivity to cigarette prices among individuals with alcohol, drug, or mental disorders. Am J Public Health. 2010;100:1243-5 pubmed publisher
    ..Increasing cigarette taxes could be effective in reducing smoking among individuals with alcohol, drug, or mental disorders.
  45. Thow A, Heywood P, Leeder S, Burns L. The global context for public health nutrition taxation. Public Health Nutr. 2011;14:176-86 pubmed publisher
    ..The priorities of the global tax reform agenda relevant to public health nutrition taxation are streamlining of taxes, adoption of value-added tax (VAT), minimisation of excise taxes (except to correct for externalities) and removal ..
  46. Brownell K, Farley T, Willett W, Popkin B, Chaloupka F, Thompson J, et al. The public health and economic benefits of taxing sugar-sweetened beverages. N Engl J Med. 2009;361:1599-605 pubmed publisher
  47. Brownell K, Frieden T. Ounces of prevention--the public policy case for taxes on sugared beverages. N Engl J Med. 2009;360:1805-8 pubmed publisher
  48. Powell L, Chaloupka F. Food prices and obesity: evidence and policy implications for taxes and subsidies. Milbank Q. 2009;87:229-57 pubmed publisher
    ..reviewed showed that when statistically significant associations were found between food and restaurant prices (taxes) and weight outcomes, the effects were generally small in magnitude, although in some cases they were larger for ..
  49. Tauras J. Public policy and smoking cessation among young adults in the United States. Health Policy. 2004;68:321-32 pubmed
    In the wake of significant budget shortfalls, numerous states have increased cigarette excise taxes to boost revenues...
  50. DeCicca P, McLeod L. Cigarette taxes and older adult smoking: evidence from recent large tax increases. J Health Econ. 2008;27:918-929 pubmed publisher
    ..from the Behavioral Risk Factor Surveillance System from 2000 to 2005, we find consistent evidence that higher taxes reduced smoking participation by older adults, especially those who are less educated and live in low-income ..
  51. Ahmad S, Franz G. Raising taxes to reduce smoking prevalence in the US: a simulation of the anticipated health and economic impacts. Public Health. 2008;122:3-10 pubmed
    To estimate health and economic outcomes of raising the excise taxes on cigarettes...
  52. Ponicki W, Gruenewald P. The impact of alcohol taxation on liver cirrhosis mortality. J Stud Alcohol. 2006;67:934-8 pubmed
    The objective of this study is to investigate the impact of distilled spirits, wine, and beer taxes on cirrhosis mortality using a large-panel data set and statistical models that control for various other factors that may affect that ..
  53. Evans W, Farrelly M. The compensating behavior of smokers: taxes, tar, and nicotine. Rand J Econ. 1998;29:578-95 pubmed
    ..National Health Interview Survey (NHIS), we test whether smokers alter their smoking habits in the face of higher taxes. Smokers in high-tax states are more likely to smoke cigarettes higher in tar and nicotine...