WorldWideScience

Sample records for taxing unhealthy foods

  1. [Taxing unhealthy foods. A measure to promote public health in Germany?].

    Science.gov (United States)

    Lehnert, T; Riedel-Heller, S; König, H-H

    2013-04-01

    Due to the substantial health burden and costs caused by malnutrition in Germany, for instance as a result of obesity, diabetes, and cardiovascular diseases, the taxation of unhealthy foods/nutrients has been proposed as a possible health promoting measure. In order to evaluate whether such a fiscal intervention constitutes an effective and suitable measure to promote population health in Germany, the article outlines central empirical findings regarding malnutrition in Germany. Subsequently, the economic background (price elasticity of demand) is explained, and empirical evidence on the influence of changes in price on changes in consumption and health is presented. As a result of findings from the international literature being heterogeneous, and because very little research has been conducted in Germany on this matter until now, the taxation/subsidization of foods in order to promote population health is difficult to justify at this point.

  2. BMI and Healthcare Cost Impact of Eliminating Tax Subsidy for Advertising Unhealthy Food to Youth.

    Science.gov (United States)

    Sonneville, Kendrin R; Long, Michael W; Ward, Zachary J; Resch, Stephen C; Wang, Y Claire; Pomeranz, Jennifer L; Moodie, Marj L; Carter, Rob; Sacks, Gary; Swinburn, Boyd A; Gortmaker, Steven L

    2015-07-01

    Food and beverage TV advertising contributes to childhood obesity. The current tax treatment of advertising as an ordinary business expense in the U.S. subsidizes marketing of nutritionally poor foods and beverages to children. This study models the effect of a national intervention that eliminates the tax subsidy of advertising nutritionally poor foods and beverages on TV to children aged 2-19 years. We adapted and modified the Assessing Cost Effectiveness framework and methods to create the Childhood Obesity Intervention Cost Effectiveness Study model to simulate the impact of the intervention over the 2015-2025 period for the U.S. population, including short-term effects on BMI and 10-year healthcare expenditures. We simulated uncertainty intervals (UIs) using probabilistic sensitivity analysis and discounted outcomes at 3% annually. Data were analyzed in 2014. We estimated the intervention would reduce an aggregate 2.13 million (95% UI=0.83 million, 3.52 million) BMI units in the population and would cost $1.16 per BMI unit reduced (95% UI=$0.51, $2.63). From 2015 to 2025, the intervention would result in $352 million (95% UI=$138 million, $581 million) in healthcare cost savings and gain 4,538 (95% UI=1,752, 7,489) quality-adjusted life-years. Eliminating the tax subsidy of TV advertising costs for nutritionally poor foods and beverages advertised to children and adolescents would likely be a cost-saving strategy to reduce childhood obesity and related healthcare expenditures. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  3. How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

    Science.gov (United States)

    Bonnet, Céline

    2013-09-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  4. Fast food: unfriendly and unhealthy.

    Science.gov (United States)

    Stender, S; Dyerberg, J; Astrup, A

    2007-06-01

    Although nutrition experts might be able to navigate the menus of fast-food restaurant chains, and based on the nutritional information, compose apparently 'healthy' meals, there are still many reasons why frequent fast-food consumption at most chains is unhealthy and contributes to weight gain, obesity, type 2 diabetes and coronary artery disease. Fast food generally has a high-energy density, which, together with large portion sizes, induces over consumption of calories. In addition, we have found it to be a myth that the typical fast-food meal is the same worldwide. Chemical analyses of 74 samples of fast-food menus consisting of French fries and fried chicken (nuggets/hot wings) bought in McDonalds and KFC outlets in 35 countries in 2005-2006 showed that the total fat content of the same menu varies from 41 to 65 g at McDonalds and from 42 to 74 g at KFC. In addition, fast food from major chains in most countries still contains unacceptably high levels of industrially produced trans-fatty acids (IP-TFA). IP-TFA have powerful biological effects and may contribute to increased weight gain, abdominal obesity, type 2 diabetes and coronary artery disease. The food quality and portion size need to be improved before it is safe to eat frequently at most fast-food chains.

  5. How to Set up an Effective Food Tax?; Comment on “Food Taxes: A New Holy Grail?”

    Directory of Open Access Journals (Sweden)

    Céline Bonnet

    2013-01-01

    Full Text Available Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  6. Could targeted food taxes improve health?

    Science.gov (United States)

    Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

    2007-08-01

    To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta-analyses. (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Taxing foodstuffs can have unpredictable health effects if cross-elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

  7. Taxing food: implications for public health nutrition.

    Science.gov (United States)

    Caraher, Martin; Cowburn, Gill

    2005-12-01

    To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

  8. Food Taxes: A New Holy Grail?

    Directory of Open Access Journals (Sweden)

    Ignaas Devisch

    2013-01-01

    Full Text Available In an effort to reduce the growing prevalence of overweight and obesity, food taxes have been introduced in several European countries, the so-called ‘obesitax’. As yet little evidence is at hand, policy measures are being taken to counterweight the consumption of unhealthy food or the increasing diet-related diseases. Several questions need to be discussed, starting from a general perspective: can food taxes become an appropriate and just policy measure to reduce overweight and obesity and therefore increase consumer’s health? The implementation of an effective and fair food tax is an exercise riddled with uncertainty. Not only is there a need for evidence on the health and economic impact of food taxes, we also have to think about a conceptual and ethical discussion concerning the balance between health imperatives and public health on the one hand, and social and ethical standards on the other hand.

  9. Do high vs. low purchasers respond differently to a nonessential energy-dense food tax? Two-year evaluation of Mexico's 8% nonessential food tax.

    Science.gov (United States)

    Taillie, Lindsey Smith; Rivera, Juan A; Popkin, Barry M; Batis, Carolina

    2017-12-01

    It is unclear whether response to a nonessential food tax varies across time or for high vs. low-consuming households. The objective is to examine whether the effect of Mexico's 2014 8% nonessential energy-dense foods tax increased in the second year post-implementation and whether it differentially affected households by pre-tax purchasing pattern. We used longitudinal data on Mexican household food purchases (n=6089 households) from 2012 to 2015. Households were classified based on median pre-tax purchases: low untaxed/low taxed ("low"), low untaxed/high taxed ("unhealthy"), high untaxed/low taxed ("healthy"), and high untaxed/high taxed ("high") purchasers. Fixed effects models tested whether observed post-tax purchases differed from the counterfactual, or what would have been expected based on pre-tax trends. Post-tax declines in the % taxed food purchases increased from -4.8% in year one to -7.4% in year two, yielding a 2-year mean decline of 6.0% beyond the counterfactual (ptax change in % taxed food purchases varied by pre-tax purchasing level. Healthy purchasers showed no post-tax change in % taxed food purchases beyond the counterfactual, while unhealthy, low and high purchasers decreased (-12.3%, -5.3% and -4.4%, respectively) (ptax continued in the second year, and households with greater preferences for taxed foods showed a larger decline in taxed food purchases. Copyright © 2017 Elsevier Inc. All rights reserved.

  10. Unhealthy food in relation to posttraumatic stress symptoms among adolescents.

    Science.gov (United States)

    Vilija, Malinauskiene; Romualdas, Malinauskas

    2014-03-01

    The linkage between mood states and unhealthy food consumption has been under investigation in the recent years. This study aimed to evaluate the associations between posttraumatic stress (PTS) symptoms after lifetime traumatic experiences and daily unhealthy food consumption among adolescents, taking into account the possible effects of physical inactivity, smoking, and a sense of coherence. A self-administered questionnaire measured symptoms of PTS, lifetime traumatic experiences, food frequency scale, sense of coherence scale in a representative sample of eighth grade pupils of the Kaunas, Lithuania, secondary schools (N=1747; 49.3% girls and 50.7% boys). In the logistic regression models, all lifetime traumatic events were associated with PTS symptoms, as well as were unhealthy foods, (including light alcoholic drinks, spirits, soft and energy drinks, flavored milk, coffee, fast food, chips and salty snacks, frozen processed foods; excluding sweet snacks, biscuits and pastries) and sense of coherence weakened the strength of the associations. However, physical inactivity and smoking showed no mediating effect for the majority of unhealthy foods. In conclusion, we found that intervention and preventive programs on PTS symptoms may be beneficial while dealing with behavioral problems (unhealthy diet, smoking, alcohol, physical inactivity) among adolescents. Copyright © 2013 Elsevier Ltd. All rights reserved.

  11. The Color Red Supports Avoidance Reactions to Unhealthy Food.

    Science.gov (United States)

    Rohr, Michaela; Kamm, Friederike; Koenigstorfer, Joerg; Groeppel-Klein, Andrea; Wentura, Dirk

    2015-01-01

    Empirical evidence suggests that the color red acts like an implicit avoidance cue in food contexts. Thus specific colors seem to guide the implicit evaluation of food items. We built upon this research by investigating the implicit meaning of color (red vs. green) in an approach-avoidance task with healthy and unhealthy food items. Thus, we examined the joint evaluative effects of color and food: Participants had to categorize food items by approach-avoidance reactions, according to their healthfulness. Items were surrounded by task-irrelevant red or green circles. We found that the implicit meaning of the traffic light colors influenced participants' reactions to the food items. The color red (compared to green) facilitated automatic avoidance reactions to unhealthy foods. By contrast, approach behavior toward healthy food items was not moderated by color. Our findings suggest that traffic light colors can act as implicit cues that guide automatic behavioral reactions to food.

  12. State-of-the-art for food taxes to promote public health

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    2017-01-01

    countries in different parts of the world have experiences with the taxation of sugar-sweetened beverages, in some cases in combination with taxes on unhealthy food commodities such as confectionery or high-fat foods. These tax schemes have many similarities, but also differ in their definitions of tax...... objects and in the applied tax rates. Denmark has been the only country in the world to operate a tax on saturated fat content in foods, from 2011 to 2012. Most of the existing food tax schemes have been introduced from fiscal motivations, with health promotion as a secondary objective, but a few have...

  13. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    Science.gov (United States)

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. Copyright © 2015 Elsevier Inc. All rights reserved.

  14. Snack frequency: associations with healthy and unhealthy food choices.

    Science.gov (United States)

    Hartmann, Christina; Siegrist, Michael; van der Horst, Klazine

    2013-08-01

    We examined associations between snack frequency, sociodemographic characteristics, BMI, dietary and eating behaviour. In order to identify whether various subgroups of high-frequency snack consumers exist, we investigated underlying food patterns and lifestyle factors. The data were based on the Swiss Food Panel Questionnaire of 2010, which included an FFQ, questions relating to sociodemographics and lifestyle factors. Data were examined using ANOVA, regression analysis and hierarchical cluster analysis. Gender differences were also investigated in the analysis of the data. A sample of 6189 adults participating in the Swiss Food Panel filled in a questionnaire (response rate 30%). The sample consisted of both men and women, with a mean age of 54?4 (SD 13?5) years. There was no association between snack frequency and BMI. Consumption frequency of sweets and savouries as well as fruit intake increased with increasing snack frequency. Additionally, three different subgroups of high-frequency snack consumers could be revealed: healthy, moderate and unhealthy dietary-pattern groups. The latter included respondents who were less health-conscious and was characterized by high alcohol consumption frequency, daily breakfast skipping and watching television during the main meal. High snack frequency occurred in the context of healthy as well as unhealthy dietary behaviour and lifestyle patterns. Women made healthier dietary food choices and were more likely to consume fruits as snacks, while men chose unhealthy foods, such as sweets and savouries, more often.

  15. Digital marketing of unhealthy foods to Australian children and adolescents.

    Science.gov (United States)

    Boelsen-Robinson, Tara; Backholer, Kathryn; Peeters, Anna

    2016-09-01

    The emergence of new media-including branded websites, social media and mobile applications-has created additional touch points for unhealthy food and beverage companies to target children and adolescents. The aim of this study was to perform an audit of new media for three top selling food and beverage brands in Australia. The top selling brand in three of the most advertised food and beverage categories was identified. Facebook, websites and mobile phone applications from these three brands were assessed using a combination of descriptive analyses and structured data collection during June and July 2013. Information on target audience, main focus of the activity, marketing strategies employed and connectivity were collected. Promotional activities were assessed against industry self-regulatory codes. McDonald's, Coca-Cola and Cadbury Dairy Milk were audited, with 21 promotional activities identified. These promotional activities appeared to use a number of marketing strategies, with frequent use of indirect product association, engagement techniques and branding. We identified strategic targeting of both children and adolescents. We found that while all promotional activities technically met self-regulatory codes (usually due to media-specific age restrictions) a number appeared to employ unhealthy food or beverage marketing directed to children. Brands are using engaging content via new media aimed at children and adolescents to promote unhealthy food and beverages. Given the limitations of self-regulatory codes in the context of new media, strategies need to be developed to reduce exposure of children and adolescents to marketing of unhealthy food and beverage products via these avenues. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  16. Using stop signals to reduce impulsive choices for palatable unhealthy foods

    NARCIS (Netherlands)

    Veling, H.P.; Aarts, H.A.G.; Stroebe, W.

    2013-01-01

    OBJECTIVE: Exposure to palatable foods in the environment can trigger impulsive reactions to obtain them, which may lead to unhealthy food choices and eating behaviour. Two studies tested the fundamental question whether impulsive unhealthy food choices can be altered by means of linking unhealthy

  17. Are Food Advertisements Promoting More Unhealthy Foods and Beverages over Time? Evidence from Three Swedish Food Magazines, 1995-2014.

    Science.gov (United States)

    Håkansson, Andreas

    2017-01-01

    Unhealthy food in advertising has been suggested as a mediator for the increase in diet-related illness. This study quantitatively investigates changes in food advertising between 1995 and 2014 in terms of food categories promoted, macronutrient content, and percentage of foods classified as heathy or unhealthy from a sample of 7,199 ads from three Swedish food magazines. With the exception of increased alcoholic beverage and decreased carbohydrate-rich-food promotion, no monotonic trends of increasingly unhealthy food advertisement are found. From these findings, it is argued that food magazine advertising is not a mediator of the adverse dietary trend.

  18. A sad mood increases attention to unhealthy food images in women with food addiction.

    Science.gov (United States)

    Frayn, Mallory; Sears, Christopher R; von Ranson, Kristin M

    2016-05-01

    Food addiction and emotional eating both influence eating and weight, but little is known of how negative mood affects the attentional processes that may contribute to food addiction. The purpose of this study was to compare attention to food images in adult women (N = 66) with versus without food addiction, before and after a sad mood induction (MI). Participants' eye fixations were tracked and recorded throughout 8-s presentations of displays with healthy food, unhealthy food, and non-food images. Food addiction was self-reported using the Yale Food Addiction Scale. The sad MI involved watching an 8-min video about a young child who passed away from cancer. It was predicted that: (1) participants in the food addiction group would attend to unhealthy food significantly more than participants in the control group, and (2) participants in the food addiction group would increase their attention to unhealthy food images following the sad MI, due to increased emotional reactivity and poorer emotional regulation. As predicted, the sad MI had a different effect for those with versus without food addiction: for participants with food addiction, attention to unhealthy images increased following the sad MI and attention to healthy images decreased, whereas for participants without food addiction the sad MI did not alter attention to food. These findings contribute to researchers' understanding of the cognitive factors underlying food addiction. Copyright © 2016 Elsevier Ltd. All rights reserved.

  19. Food, fizzy, and football: promoting unhealthy food and beverages through sport - a New Zealand case study

    Science.gov (United States)

    2013-01-01

    Background High participation rates in sport and increasing recognition of how diet benefits athletic performance suggest sports settings may be ideal locations for promoting healthy eating. While research has demonstrated the effect of tobacco and alcohol sponsorship on consumption, particularly among youth, few studies have examined the extent or impact of food and beverage company sponsorship in sport. Studies using brand logos as a measure suggest unhealthy foods and beverages dominate sports sponsorship. However, as marketing goes beyond the use of brand livery, research examining how marketers support sponsorships that create brand associations encouraging consumer purchase is also required. This study aimed to identify the characteristics and extent of sponsorships and associated marketing by food and non-alcoholic beverage brands and companies through a case study of New Zealand sport. Methods We conducted a systematic review of 308 websites of national and regional New Zealand sporting organisations to identify food and beverage sponsors, which were then classified as healthy or unhealthy using nutrient criteria for energy, fat, sodium and fibre levels. We interviewed 18 key informants from national and regional sporting organisations about sponsorships. Results Food and beverage sponsorship of sport is not extensive in New Zealand. However, both healthy and unhealthy brands and companies do sponsor sport. Relatively few support their sponsorships with additional marketing. Interviews revealed that although many sports organisations felt concerned about associating themselves with unhealthy foods or beverages, others considered sponsorship income more important. Conclusions While there is limited food and beverage sponsorship of New Zealand sport, unhealthy food and beverage brands and companies do sponsor sport. The few that use additional marketing activities create repeat exposure for their brands, many of which target children. The findings suggest

  20. Food, fizzy, and football: promoting unhealthy food and beverages through sport - a New Zealand case study.

    Science.gov (United States)

    Carter, Mary-Ann; Signal, Louise; Edwards, Richard; Hoek, Janet; Maher, Anthony

    2013-02-11

    High participation rates in sport and increasing recognition of how diet benefits athletic performance suggest sports settings may be ideal locations for promoting healthy eating. While research has demonstrated the effect of tobacco and alcohol sponsorship on consumption, particularly among youth, few studies have examined the extent or impact of food and beverage company sponsorship in sport. Studies using brand logos as a measure suggest unhealthy foods and beverages dominate sports sponsorship. However, as marketing goes beyond the use of brand livery, research examining how marketers support sponsorships that create brand associations encouraging consumer purchase is also required. This study aimed to identify the characteristics and extent of sponsorships and associated marketing by food and non-alcoholic beverage brands and companies through a case study of New Zealand sport. We conducted a systematic review of 308 websites of national and regional New Zealand sporting organisations to identify food and beverage sponsors, which were then classified as healthy or unhealthy using nutrient criteria for energy, fat, sodium and fibre levels. We interviewed 18 key informants from national and regional sporting organisations about sponsorships. Food and beverage sponsorship of sport is not extensive in New Zealand. However, both healthy and unhealthy brands and companies do sponsor sport. Relatively few support their sponsorships with additional marketing. Interviews revealed that although many sports organisations felt concerned about associating themselves with unhealthy foods or beverages, others considered sponsorship income more important. While there is limited food and beverage sponsorship of New Zealand sport, unhealthy food and beverage brands and companies do sponsor sport. The few that use additional marketing activities create repeat exposure for their brands, many of which target children. The findings suggest policies that restrict sponsorship of

  1. Factors associated with parents' attitudes to unhealthy foods and beverages.

    Science.gov (United States)

    Pettigrew, Simone; Jongenelis, Michelle; Quester, Pascale; Chapman, Kathy; Miller, Caroline

    2016-04-01

    Previous research has identified convenience, enjoyment, value for money and perceived goodness as primary dimensions of parents' attitudes to foods and beverages. The aim of the present study was to examine the factors associated with parents' scores on each of these attitudinal dimensions to identify key issues for future interventions designed to improve parents' food provision behaviours and children's diets. A sample of 1302 Australian parents of children aged 8 to 14 years completed an online survey relating to their food-related beliefs. Linear regression analyses were undertaken to examine factors associated with parents' attitudes to soft drinks and energy-dense nutrient-poor foods. Consistent factors were identified for both energy-dense, nutrient-poor foods and soft drinks, indicating that similar approaches could be adopted in interventions for both product categories. The primary factors were social norms, child pestering, television viewing and exposure to food advertising. Food advertising represents a common link between the primary factors, indicating that it constitutes a critical component of future interventions designed to modify parents' attitudes to unhealthy food products and to reduce the frequency with which these foods are consumed by children. © 2016 Paediatrics and Child Health Division (The Royal Australasian College of Physicians).

  2. Adolescent television viewing and unhealthy snack food consumption: the mediating role of home availability of unhealthy snack foods.

    Science.gov (United States)

    Pearson, Natalie; Biddle, Stuart J H; Williams, Lauren; Worsley, Anthony; Crawford, David; Ball, Kylie

    2014-02-01

    To examine whether home availability of energy-dense snack foods mediates the association between television (TV) viewing and energy-dense snack consumption among adolescents. Cross-sectional. Secondary schools in Victoria, Australia. Adolescents (n 2984) from Years 7 and 9 of secondary school completed a web-based survey, between September 2004 and July 2005, assessing their energy-dense snack food consumption, school-day and weekend-day TV viewing and home availability of energy-dense snack foods. School-day and weekend-day TV viewing were positively associated with energy-dense snack consumption among adolescent boys (β = 0·003, P snack foods among adolescent boys and girls and home availability of energy-dense snack foods was positively associated with energy-dense snack food consumption among boys (β = 0·26, P snack consumption. The results of the present study suggest that TV viewing has a significant role to play in adolescent unhealthy eating behaviours. Future research should assess the efficacy of methods to reduce adolescent energy-dense snack food consumption by targeting parents to reduce home availability of energy-dense foods and by reducing TV viewing behaviours of adolescents.

  3. Taxing junk food: applying the logic of the Henry tax review to food.

    Science.gov (United States)

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  4. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

    Full Text Available The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008 model. The database iscomposed by microdata from the Household Budgeting Survey (POF 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax is the tax that contributes most to the regressivity.

  5. Unhealthy food advertising directed to children on New Zealand television: extent, nature, impact and policy implications.

    Science.gov (United States)

    Vandevijvere, Stefanie; Soupen, Alanna; Swinburn, Boyd

    2017-12-01

    To comprehensively assess the extent, nature and impact of unhealthy food advertising targeted to children on New Zealand television. Four weekdays and four weekend days were randomly selected over the period June-August 2015. Programming was recorded from 06.00 to 00.00 hours (midnight), for a total of 432 h. Audience ratings were used to identify children's peak viewing times. New Zealand. The three major free-to-air channels. The majority of foods advertised (n 1807) were unhealthy; 68·5 % of food advertisements included at least one food not permitted to be marketed to children according to the WHO nutrient profiling model. The mean hourly rate of unhealthy food advertising was 9·1 (sd 5·2). One-third of unhealthy food advertisements included a promotional character and one-third a premium offer. About 88 % of unhealthy food advertisements were shown during children's peak viewing times. If unhealthy food advertisements were to be restricted during times when at least 25 % of children are watching television, this would reduce the average unhealthy food advertising impact by 24 % during weekdays and 50 % during weekend days, and if the WHO instead of the current nutrient profiling model were used to restrict unhealthy food advertising to children, the average impact would be reduced by 24 % during weekdays and 29 % during weekend days. Current self-regulation is ineffective in protecting children from exposure to unhealthy food advertising on television. The WHO nutrient profiling model needs to be used to restrict unhealthy food advertising, especially during children's peak viewing times.

  6. Food, fizzy, and football: promoting unhealthy food and beverages through sport - a New Zealand case study

    Directory of Open Access Journals (Sweden)

    Carter Mary-Ann

    2013-02-01

    Full Text Available Abstract Background High participation rates in sport and increasing recognition of how diet benefits athletic performance suggest sports settings may be ideal locations for promoting healthy eating. While research has demonstrated the effect of tobacco and alcohol sponsorship on consumption, particularly among youth, few studies have examined the extent or impact of food and beverage company sponsorship in sport. Studies using brand logos as a measure suggest unhealthy foods and beverages dominate sports sponsorship. However, as marketing goes beyond the use of brand livery, research examining how marketers support sponsorships that create brand associations encouraging consumer purchase is also required. This study aimed to identify the characteristics and extent of sponsorships and associated marketing by food and non-alcoholic beverage brands and companies through a case study of New Zealand sport. Methods We conducted a systematic review of 308 websites of national and regional New Zealand sporting organisations to identify food and beverage sponsors, which were then classified as healthy or unhealthy using nutrient criteria for energy, fat, sodium and fibre levels. We interviewed 18 key informants from national and regional sporting organisations about sponsorships. Results Food and beverage sponsorship of sport is not extensive in New Zealand. However, both healthy and unhealthy brands and companies do sponsor sport. Relatively few support their sponsorships with additional marketing. Interviews revealed that although many sports organisations felt concerned about associating themselves with unhealthy foods or beverages, others considered sponsorship income more important. Conclusions While there is limited food and beverage sponsorship of New Zealand sport, unhealthy food and beverage brands and companies do sponsor sport. The few that use additional marketing activities create repeat exposure for their brands, many of which target

  7. Indicators of the relative availability of healthy versus unhealthy foods in supermarkets: a validation study

    OpenAIRE

    Vandevijvere, Stefanie; Mackenzie, Tara; Mhurchu, Cliona Ni

    2017-01-01

    Background In-store availability of healthy and unhealthy foods may influence consumer purchases. Methods used to measure food availability, however, vary widely. A simple, valid, and reliable indicator to collect comparable data on in-store food availability is needed. Methods Cumulative linear shelf length of and variety within 22 healthy and 28 unhealthy food groups, determined based on a comparison of three nutrient profiling systems, were measured in 15 New Zealand supermarkets. Inter-ra...

  8. UnAdulterated - children and adults' visual attention to healthy and unhealthy food.

    Science.gov (United States)

    Junghans, Astrid F; Hooge, Ignace T C; Maas, Josje; Evers, Catharine; De Ridder, Denise T D

    2015-04-01

    Visually attending to unhealthy food creates a desire to consume the food. To resist the temptation people have to employ self-regulation strategies, such as visual avoidance. Past research has shown that self-regulatory skills develop throughout childhood and adolescence, suggesting adults' superior self-regulation skills compared to children. This study employed a novel method to investigate self-regulatory skills. Children and adults' initial (bottom-up) and maintained (top-down) visual attention to simultaneously presented healthy and unhealthy food were examined in an eye-tracking paradigm. Results showed that both children and adults initially attended most to the unhealthy food. Subsequently, adults self-regulated their visual attention away from the unhealthy food. Despite the children's high self-reported attempts to eat healthily and importance of eating healthily, children did not self-regulate visual attention away from unhealthy food. Children remained influenced by the attention-driven desire to consume the unhealthy food whereas adults visually attended more strongly to the healthy food thereby avoiding the desire to consume the unhealthy option. The findings emphasize the necessity of improving children's self-regulatory skills to support their desire to remain healthy and to protect children from the influences of the obesogenic environment. Copyright © 2015. Published by Elsevier Ltd.

  9. Food, fizzy, and football: promoting unhealthy food and beverages through sport - a New Zealand case study

    OpenAIRE

    Carter Mary-Ann; Signal Louise; Edwards Richard; Hoek Janet; Maher Anthony

    2013-01-01

    Abstract Background High participation rates in sport and increasing recognition of how diet benefits athletic performance suggest sports settings may be ideal locations for promoting healthy eating. While research has demonstrated the effect of tobacco and alcohol sponsorship on consumption, particularly among youth, few studies have examined the extent or impact of food and beverage company sponsorship in sport. Studies using brand logos as a measure suggest unhealthy foods and beverages do...

  10. The normative power of food promotions: Australian children's attachments to unhealthy food brands.

    Science.gov (United States)

    Kelly, Bridget; Freeman, Becky; King, Lesley; Chapman, Kathy; Baur, Louise A; Gill, Tim

    2016-11-01

    The formation of food brand associations and attachment is fundamental to brand preferences, which influence purchases and consumption. Food promotions operate through a cascade of links, from brand recognition, to affect, and on to consumption. Frequent exposures to product promotions may establish social norms for products, reinforcing brand affect. These pathways signify potential mechanisms for how children's exposure to unhealthy food promotions can contribute to poor diets. The present study explored children's brand associations and attachments for major food brands. A cross-sectional online survey was conducted. Fourteen study brands were used, with each child viewing a set of seven logos. The questionnaire assessed perceptions of food brands and perceptions of users of brands, using semantic differential scales, and perceived brand 'personalities', using Likert scales. New South Wales, Australia, October-November 2014. Children aged 10-16 years (n 417). Children demonstrated strong positive affect to certain brands, perceiving some unhealthy food brands to have positive attributes, desirable user traits and alignment to their own personality. Brand personality traits of 'smart' and 'sporty' were viewed as indicators of healthiness. Brands with these traits were ranked lower for popularity. Children's brand associations and attachments indicate the potential normative social influences of promotions. While children are aware of brand healthiness as an attribute, this competes with other brand associations, highlighting the challenge of health/nutrition messaging to counter unhealthy food marketing. Restricting children's exposure to unhealthy food marketing and the persuasive nature of marketing is an important part of efforts to improve children's diet-related health.

  11. Designing a food tax to impact food-related non-communicable diseases: the case of Chile

    Science.gov (United States)

    Caro, Juan Carlos; Smith-Taillie, Lindsey; Ng, Shu Wen; Popkin, Barry

    2018-01-01

    The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing significant health costs. Chile has the highest SSB consumption in the world, very high junk food intake and very rapid increases in these poor components of the diet plus obesity prevalence. This study’s purpose is to compare the effect of different tax schemes for SSBs and ultra-processed foods on nutrient availability, utilizing price-elasticities, which are estimated from a Quadratic Almost Ideal Demand System model, using the 2011–2012 Income and Expenditure survey. We take into account the high proportion of households not purchasing various food and beverage groups (censored nature of data). The food groups considered were: sweets and desserts; salty snacks and chips; meat products and fats; fruits, vegetables and seafood; cereals and cereal products; SSB ready-to-drink; SSB from concentrate; plain water, coffee and tea; and milk, which together represent 90% of food expenditures. The simulated taxes were: (1) 40% price tax on SSBs(22% above the current tax level); (2) a 5 cents per gram of sugar tax on products with added sugar; and (3) 30% price tax on all foods(27% above current tax levels) and beverages (12% above the current tax level) exceeding thresholds on sodium, saturated fat, and added sugar and for which marketing is restricted (based on a Chilean law, effective June 16 2016). Unhealthy foods are price-elastic (−1.99 for salty snacks and chips, −1.06 for SSBs ready-to-drink, and −1.27 for SSBs from concentrate), meaning that the change in consumption is proportionally larger with respect to a change in price. Results are robust to different model specification, and consistent among different socioeconomic sub-populations. Overall, the tax on marketing controlled foods and beverages is associated with the largest reduction

  12. Designing a food tax to impact food-related non-communicable diseases: the case of Chile.

    Science.gov (United States)

    Caro, Juan Carlos; Smith-Taillie, Lindsey; Ng, Shu Wen; Popkin, Barry

    2017-08-01

    The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing significant health costs. Chile has the highest SSB consumption in the world, very high junk food intake and very rapid increases in these poor components of the diet plus obesity prevalence. This study's purpose is to compare the effect of different tax schemes for SSBs and ultra-processed foods on nutrient availability, utilizing price-elasticities, which are estimated from a Quadratic Almost Ideal Demand System model, using the 2011-2012 Income and Expenditure survey. We take into account the high proportion of households not purchasing various food and beverage groups (censored nature of data). The food groups considered were: sweets and desserts; salty snacks and chips; meat products and fats; fruits, vegetables and seafood; cereals and cereal products; SSB ready-to-drink; SSB from concentrate; plain water, coffee and tea; and milk, which together represent 90% of food expenditures. The simulated taxes were: (1) 40% price tax on SSBs(22% above the current tax level); (2) a 5 cents per gram of sugar tax on products with added sugar; and (3) 30% price tax on all foods(27% above current tax levels) and beverages (12% above the current tax level) exceeding thresholds on sodium, saturated fat, and added sugar and for which marketing is restricted (based on a Chilean law, effective June 16 2016). Unhealthy foods are price-elastic (-1.99 for salty snacks and chips, -1.06 for SSBs ready-to-drink, and -1.27 for SSBs from concentrate), meaning that the change in consumption is proportionally larger with respect to a change in price. Results are robust to different model specification, and consistent among different socioeconomic sub-populations. Overall, the tax on marketing controlled foods and beverages is associated with the largest reduction in

  13. Healthy vs. unhealthy food: a strategic choice for firms and consumers.

    Science.gov (United States)

    Antoñanzas, Fernando; Rodríguez-Ibeas, Roberto

    2011-07-20

    In this paper, we carry out a theoretical analysis of the strategic choice made by firms regarding the type of food they market when they face consumers who care about the healthy/unhealthy attributes of the product but incur in emotional/health costs when the food they consume has unhealthy attributes. We consider a two-stage game. In the first stage, one of the firms chooses the unhealthy content of its product. In the second stage, both firms simultaneously decide their prices. We find that, depending on the parameters of the model, product differentiation can be maximal or less than maximal. The firm that produces the unhealthy food charges a higher price and obtains a larger share of the market unless the emotional/health costs and the unhealthy food production costs are relatively high. We also find that educational campaigns will not always reduce the demand for the unhealthy food or the degree of the unhealthy attribute.JEL Classification:I10, I18, L11.

  14. Taxing unhealthy choices: The complex idea of liberal egalitarianism in health.

    Science.gov (United States)

    Albertsen, Andreas

    2016-05-01

    Under the heading of liberal egalitarianism, Cappelen and Norheim present a novel approach regarding how we are to assess health disadvantages reflecting people's choices. It seeks to uphold a commitment to principles of responsibility and egalitarianism, while avoiding objections that such theories fail for humanitarian, liberal or fairness reasons. The approach draws a line between those of such diseases which are life-threatening, costly to treat relative to income or undermining important political capabilities and those which are not. For the latter kind, their approach allows for co-payment, whereas the former requires a different measure. Here, the authors maintain that unhealthy choices should be taxed and treatment offered equally to everyone without further cost. While this is an interesting approach, it faces important difficulties. It consists of two elements, which can come into tension with each other when concerns for severity of disease and personal responsibility recommend the employment of different elements. Furthermore, as it stands, the approach is incomplete because it seems unable to address important non-monetary shortages, such as the organ shortage. Finally, it is not apparent how the approach is able to address the significant ways in which social circumstances influences people's choices in health and their ability to stay healthy. Copyright © 2016 Elsevier Ireland Ltd. All rights reserved.

  15. Healthy or Unhealthy on Sale? A cross-sectional study on the proportion of healthy and unhealthy foods promoted through flyer advertising by supermarkets in the Netherlands.

    Science.gov (United States)

    Ravensbergen, Eva A H; Waterlander, Wilma E; Kroeze, Willemieke; Steenhuis, Ingrid H M

    2015-05-06

    It is generally assumed that supermarkets promote unhealthy foods more heavily than healthy foods. Promotional flyers could be an effective tool for encouraging healthier food choices; however, there is a lack of good-quality evidence on this topic. Therefore, the aim of this study was to determine the proportions of healthy and unhealthy foods on promotion in Dutch supermarket flyers. Supermarket food promotions were assessed using the weekly promotional flyers of four major Dutch supermarkets over a period of eight weeks. All promotions were evaluated for healthiness, price discount, minimum purchase amount, product category and promotion type. The level of healthiness consists of a 'healthy' group; products which have a positive effect on preventing chronic diseases and can be eaten every day. The 'unhealthy' group contain products which have adverse effects on the prevention of chronic diseases. Data were analysed using ANOVA, independent t-tests and chi-square tests. A total of 1,495 promotions were included in this study. There were more promotions in the unhealthy category; 70% of promotions were categorised as unhealthy. The price discount was greater for the healthy promotions (mean 29.5%, SD 12.1) than for the two categories of unhealthy promotions (23.7%, SD 10.8; 25.4%, SD 10.5, respectively), a tendency which was mainly due to discounts in the fruit and vegetables category. To obtain the advertised discount, a significantly higher number of products had to be purchased in the unhealthy category than in the healthier categories. Promotions in the category meat, poultry and fish category occurred frequently. Compared to traditional supermarkets, discounter supermarkets had higher percentages of unhealthy food discounts, lower discount levels and lower minimum purchase amounts. This research confirmed that unhealthy foods are more frequently advertised than healthier foods in Dutch supermarket flyers. Moreover, consumers had to buy more products to

  16. Taxing Junk Food to Counter Obesity

    Science.gov (United States)

    Franck, Caroline; Grandi, Sonia M.

    2013-01-01

    We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity. PMID:24028245

  17. Taxing junk food to counter obesity.

    Science.gov (United States)

    Franck, Caroline; Grandi, Sonia M; Eisenberg, Mark J

    2013-11-01

    We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity.

  18. The impact of nutritional policy on socioeconomic disparity in the unhealthy food intake among Korean adolescents.

    Science.gov (United States)

    Kim, Kirang; Park, Sun Min; Oh, Kyung Won

    2013-12-01

    The objectives of this study were to examine the trend in unhealthy food intake by socioeconomic position (SEP) and to determine whether the government's nutritional policies affect socioeconomic disparity in the food intake among adolescents. Data were from the six independent cross-sectional survey data (2006-2011) of Korea Youth Risk Behavior Web-based Survey and included 445,287 subjects aged 12-18 years. The unhealthy food intake was assessed by food frequency intake and SEP was evaluated with the family affluence scale. We observed that unhealthy food intakes decreased through the years, showing the apparent decline when nutritional policies focusing on the restriction of unhealthy foods were implemented, and the trend was all same in the different SEP groups. The pattern of unhealthy food intakes by SEP has changed before and after implementation of the policies. The intakes of carbonated beverages, fast food, and confectioneries were higher in the higher SEP group before implementation of the policies but the difference was not shown after implementation of the policies. The intake of instant noodles was consistently higher in the lower SEP group. The risk of frequent consumption of unhealthy foods was generally more decreased through the years in the higher SEP group than the lower SEP group. In conclusion, this study found the positive effect of nutritional policy on unhealthy food intake among adolescents and the high SEP group appeared to undergo greater desirable changes in dietary behaviors after implementation of nutritional policies than the low SEP group. Copyright © 2013 Elsevier Ltd. All rights reserved.

  19. Getting serious about protecting New Zealand children against unhealthy food marketing.

    Science.gov (United States)

    Vandevijvere, Stefanie; Swinburn, Boyd

    2015-07-03

    Reducing childhood obesity is now a high priority for Government and New Zealand society, and foremost in these efforts should be getting serious about protecting children from being targeted by sophisticated marketing for the very foods and beverages that are making them fat. The marketing of unhealthy food products to children is powerful, pervasive and predatory. Previous studies in New Zealand found that food marketing targeted at children through various media is predominantly for unhealthy food products. Statutory comprehensive regulations providing full protections for children against unhealthy food marketing are recommended, but strengthening voluntary codes into a more quasi-regulatory system would allow food companies to clearly demonstrate their commitments to becoming part of the solution for New Zealand's unacceptably high rate of childhood obesity.

  20. State-of-the-art for food taxes to promote public health.

    Science.gov (United States)

    Jensen, J D; Smed, S

    2018-05-01

    The use of taxes to promote healthy nutritional behaviour has gained ground in the past decade. The present paper reviews existing applications of fiscal instruments in nutrition policy and derives some perspectives and recommendations from the experiences gained with these instruments. Many countries in different parts of the world have experiences with the taxation of sugar-sweetened beverages, in some cases in combination with taxes on unhealthy food commodities such as confectionery or high-fat foods. These tax schemes have many similarities, but also differ in their definitions of tax objects and in the applied tax rates. Denmark has been the only country in the world to operate a tax on saturated fat content in foods, from 2011 to 2012. Most of the existing food tax schemes have been introduced from fiscal motivations, with health promotion as a secondary objective, but a few have been introduced with health promotion as the primary objective. The diversity in experiences from existing tax schemes can provide valuable insights for future use of fiscal instruments to promote healthy nutrition, in terms of designing effective and efficient tax or subsidy instruments, and in terms of smooth and politically viable implementation of the instruments.

  1. Counter-advertising may reduce parent's susceptibility to front-of-package promotions on unhealthy foods.

    Science.gov (United States)

    Dixon, Helen; Scully, Maree; Kelly, Bridget; Donovan, Robert; Chapman, Kathy; Wakefield, Melanie

    2014-01-01

    Assess the effect of counter-advertisements on parents' appraisals of unhealthy foods featuring front-of-package promotions (FOPPs). A 2 × 2 × 5 between-subjects Web-based experiment. Parents were randomly shown an advertisement (counter-advertisement challenging FOPP/control advertisement) and then a pair of food products from the same category: an unhealthy product featuring an FOPP (nutrient content claim/sports celebrity endorsement) and a healthier control product with no FOPP. Australia. A total of 1,269 Australian-based parents of children aged 5-12 years recruited from an online panel. Parents nominated which product they would prefer to buy and which they thought was healthier, then rated the unhealthy product and FOPP on various characteristics. Differences between advertisement conditions were assessed using logistic regression (product choice tasks) and analysis of variance tests (ratings of unhealthy product and FOPP). Compared with parents who saw a control advertisement, parents who saw a counter-advertisement perceived unhealthy products featuring FOPPs as less healthy, expressed weaker intentions for buying such products, and were more likely to read the nutrition facts panel before nominating choices (all P influence of unhealthy food marketing and improve the accuracy of parents' evaluations of how nutritious promoted food products are. Copyright © 2014 Society for Nutrition Education and Behavior. Published by Elsevier Inc. All rights reserved.

  2. Countermarketing Alcohol and Unhealthy Food: An Effective Strategy for Preventing Noncommunicable Diseases? Lessons from Tobacco.

    Science.gov (United States)

    Palmedo, P Christopher; Dorfman, Lori; Garza, Sarah; Murphy, Eleni; Freudenberg, Nicholas

    2017-03-20

    Countermarketing campaigns use health communications to reduce the demand for unhealthy products by exposing motives and undermining marketing practices of producers. These campaigns can contribute to the prevention of noncommunicable diseases by denormalizing the marketing of tobacco, alcohol, and unhealthy food. By portraying these activities as outside the boundaries of civilized corporate behavior, countermarketing can reduce the demand for unhealthy products and lead to changes in industry marketing practices. Countermarketing blends consumer protection, media advocacy, and health education with the demand for corporate accountability. Countermarketing campaigns have been demonstrated to be an effective component of comprehensive tobacco control. This review describes common elements of tobacco countermarketing such as describing adverse health consequences, appealing to negative emotions, highlighting industry manipulation of consumers, and engaging users in the design or implementation of campaigns. It then assesses the potential for using these elements to reduce consumption of alcohol and unhealthy foods.

  3. When hunger does (or doesn't) increase unhealthy and healthy food consumption through food wanting: The distinctive role of impulsive approach tendencies toward healthy food.

    Science.gov (United States)

    Cheval, Boris; Audrin, Catherine; Sarrazin, Philippe; Pelletier, Luc

    2017-09-01

    Hunger indirectly triggers unhealthy high-calorie food consumption through its positive effect on the incentive value (or "wanting") for food. Yet, not everyone consumes unhealthy food in excess, suggesting that some individuals react differently when they are exposed to unhealthy high-calorie food, even when they are hungry. The purpose of the present study was to investigate whether individual differences in impulsive approach tendencies toward food may explain how, and for whom, hunger will influence unhealthy food consumption through its effect on food wanting. A complementary goal was to explore whether these individual differences also influence healthy food consumption. Students (N = 70) completed a questionnaire measuring their hunger and food wanting. Then, they performed a manikin task designed to evaluate their impulsive approach tendencies toward unhealthy food (IAUF) and healthy food (IAHF). The main outcomes variables were the amount of sweets (i.e., unhealthy food) and raisins (i.e., healthy food) consumed during a product-testing task. A moderated mediation analysis revealed that the indirect effect of hunger on unhealthy consumption through food wanting was moderated by IAHF. Specifically, hunger positively predicted sweets consumption through wanting for food among individuals with a low or moderate, but not high IAHF. The moderated mediation pattern was, however, not confirmed for IAUF. Finally, results revealed a direct and positive effect of IAHF on raisins consumption. These findings showed that IAHF play a protective role by preventing hunger to indirectly increase unhealthy food consumption through wanting for food. It confirms the importance of considering how individuals may differ in their impulsive approach tendencies toward food to better understand why some individuals will increase their unhealthy food intake when they are hungry, whereas other will not. Copyright © 2017 Elsevier Ltd. All rights reserved.

  4. Brain substrates of unhealthy versus healthy food choices: influence of homeostatic status and body mass index.

    Science.gov (United States)

    Harding, I H; Andrews, Z B; Mata, F; Orlandea, S; Martínez-Zalacaín, I; Soriano-Mas, C; Stice, E; Verdejo-Garcia, A

    2018-03-01

    Unhealthy dietary choices are a major contributor to harmful weight gain and obesity. This study interrogated the brain substrates of unhealthy versus healthy food choices in vivo, and evaluated the influence of hunger state and body mass index (BMI) on brain activation and connectivity. Thirty adults (BMI: 18-38 kg m -2 ) performed a food-choice task involving preference-based selection between beverage pairs consisting of high-calorie (unhealthy) or low-calorie (healthy) options, concurrent with functional magnetic resonance imaging (fMRI). Selected food stimuli were delivered to participants using an MRI-compatible gustometer. fMRI scans were performed both after 10-h fasting and when sated. Brain activation and hypothalamic functional connectivity were assessed when selecting between unhealthy-healthy beverage pairings, relative to unhealthy-unhealthy and healthy-healthy options. Results were considered significant at cluster-based family-wise error corrected Pfoods elicited significant activation in the hypothalamus, the medial and dorsolateral prefrontal cortices, the anterior insula and the posterior cingulate. Hunger was associated with higher activation within the ventromedial and dorsolateral prefrontal cortices, as well as lower connectivity between the hypothalamus and both the ventromedial prefrontal cortex and dorsal striatum. Critically, people with higher BMI showed lower activation of the hypothalamus-regardless of hunger state-and higher activation of the ventromedial prefrontal cortex when hungry. People who are overweight and obese have weaker activation of brain regions involved in energy regulation and greater activation of reward valuation regions while making choices between unhealthy and healthy foods. These results provide evidence for a shift towards hedonic-based, and away from energy-based, food selection in obesity.

  5. Healthy or Unhealthy on Sale? A cross-sectional study on the proportion of healthy and unhealthy foods promoted through flyer advertising by supermarkets in the Netherlands

    NARCIS (Netherlands)

    Ravensbergen, E.A.H.; Waterlander, W.E.; Kroeze, W.; Steenhuis, I.H.M.

    2015-01-01

    Background: It is generally assumed that supermarkets promote unhealthy foods more heavily than healthy foods. Promotional flyers could be an effective tool for encouraging healthier food choices; however, there is a lack of good-quality evidence on this topic. Therefore, the aim of this study was

  6. UnAdulterated - Children and adults' visual attention to healthy and unhealthy food

    NARCIS (Netherlands)

    Junghans, Astrid F.; Hooge, Ignace T C; Maas, Josje; Evers, Catharine; De Ridder, Denise T D

    2015-01-01

    Objective: Visually attending to unhealthy food creates a desire to consume the food. To resist the temptation people have to employ self-regulation strategies, such as visual avoidance. Past research has shown that self-regulatory skills develop throughout childhood and adolescence, suggesting

  7. Clustering of Unhealthy Food around German Schools and Its Influence on Dietary Behavior in School Children

    DEFF Research Database (Denmark)

    Buck, Christoph; Börnhorst, Claudia; Pohlabeln, Hermann

    2013-01-01

    Background The availability of fast foods, sweets, and other snacks in the living environment of children is assumed to contribute to an obesogenic environment. In particular, it is hypothesized that food retailers are spatially clustered around schools and that a higher availability of unhealthy...

  8. Healthy and Unhealthy Food Prices across Neighborhoods and Their Association with Neighborhood Socioeconomic Status and Proportion Black/Hispanic.

    Science.gov (United States)

    Kern, David M; Auchincloss, Amy H; Robinson, Lucy F; Stehr, Mark F; Pham-Kanter, Genevieve

    2017-08-01

    This paper evaluates variation in food prices within and between neighborhoods to improve our understanding of access to healthy foods in urbanized areas and potential economic incentives and barriers to consuming a higher-quality diet. Prices of a selection of healthier foods (dairy, fruit juice, and frozen vegetables) and unhealthy foods (soda, sweets, and salty snacks) were obtained from 1953 supermarkets across the USA during 2009-2012 and were linked to census block group socio-demographics. Analyses evaluated associations between neighborhood SES and proportion Black/Hispanic and the prices of healthier and unhealthy foods, and the relative price of healthier foods compared with unhealthy foods (healthy-to-unhealthy price ratio). Linear hierarchical regression models were used to explore geospatial variation and adjust for confounders. Overall, the price of healthier foods was nearly twice as high as the price of unhealthy foods ($0.590 vs $0.298 per serving; healthy-to-unhealthy price ratio of 1.99). This trend was consistent across all neighborhood characteristics. After adjusting for covariates, no association was found between food prices (healthy, unhealthy, or the healthy-to-unhealthy ratio) and neighborhood SES. Similarly, there was no association between the proportion Black/Hispanic and healthier food price, a very small positive association with unhealthy price, and a modest negative association with the healthy-to-unhealthy ratio. No major differences were seen in food prices across levels of neighborhood SES and proportion Black/Hispanic; however, the price of healthier food was twice as expensive as unhealthy food per serving on average.

  9. Advertising to children initiatives have not reduced unhealthy food advertising on Australian television.

    Science.gov (United States)

    Watson, Wendy L; Lau, Vivien; Wellard, Lyndal; Hughes, Clare; Chapman, Kathryn

    2017-12-01

    In response to rising childhood obesity rates, the Australian food industry implemented two initiatives in 2009 to reduce the marketing of unhealthy food to children. This study evaluated the efficacy of these initiatives on the rate of unhealthy food advertising to children on Australian television. The rates of food advertisements on three free-to-air commercial television channels and a youth-oriented digital channel in Sydney, Australia were analysed over 2 weekdays (16 h) and two weekend days (22 h). Advertisements were categorized according to the healthiness of foods advertised (non-core, core, miscellaneous) and signatory status to the food industry advertising initiatives. Total food advertising rates for the three channels increased from 5.5/h in 2011 to 7.3/h in 2015, due to an increase of 0.8/h for both core and miscellaneous foods. The rate of non-core food advertisements in 2015 (3.1/h) was similar to 2011 (3.0/h). The youth-oriented channel had fewer total food advertisements (3.7/h versus 7.3/h) but similar fast-food advertisement rates (1.3/h versus 1.3/h). There was no change in the rate of unhealthy food advertising since 2011, suggesting minimal impact of the current food industry initiatives on reducing children's exposure to unhealthy food advertising. © The Author 2017. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

  10. Food choices in the presence of 'healthy' and 'unhealthy' eating partners.

    Science.gov (United States)

    Robinson, Eric; Higgs, Suzanne

    2013-02-28

    Eating with others has been shown to influence the amount of food eaten in a meal or snack. We examined whether choosing food in the presence of another person who is choosing either predominantly low-energy-dense or high-energy-dense foods affects food choices. A between-subjects laboratory-based study was used. A group of 100 young females selected a lunch-time meal from a buffet consisting of a range of high-energy-dense and low-energy-dense foods, in the presence of an 'unhealthy' eating partner (who chose predominantly high-energy-dense foods) or a 'healthy' eating partner (who chose predominantly low-energy-dense foods) or when alone. Participants in the 'unhealthy' eating partner condition were significantly less likely to choose and consume a low-energy-dense food item (carrots), than when choosing alone or in the presence of a 'healthy' eater. Choice of high-energy-dense food did not differ across the conditions, nor did the total energy consumed. These data suggest that social influences on food choice are limited in this context but the presence of an 'unhealthy' eating partner may undermine intentions to consume low-energy-dense foods.

  11. A Survey on the Effects of Advertising of Unhealthy Food on the Decision of Students

    Directory of Open Access Journals (Sweden)

    Olga CERNELEV

    2016-12-01

    Full Text Available The purpose of the research was to assess the effects of advertising of unhealthy food products on student's decision and eating behavior. In the present research participated 272 students aged between 18-29 years from the State University of Medicine and Pharmacy “Nicolae Testemitanu” from the Republic of Moldova. Unfortunately, the findings showed that promotional policy of companies in the food sector have escalated and can influence food product purchase behavior among students.

  12. Do health claims and prior awareness influence consumers’ preferences for unhealthy foods?

    DEFF Research Database (Denmark)

    Krystallis, Athanasios; Chrysochou, Polymeros

    2012-01-01

    This study investigates if and how the translation of different types of functionality into measurable ‘‘amounts’’ of healthiness influences parents’ preference for an a priori unhealthy (but tasty) food product (i.e., sweet or salty children’s snacks). Moreover, it aims to explore whether...

  13. A Role for Exercise in Attenuating Unhealthy Food Consumption in Response to Stress

    Directory of Open Access Journals (Sweden)

    Shina Leow

    2018-02-01

    Full Text Available It is well established that both acute and chronic stress can be detrimental to health and wellbeing by directly increasing the risk of several chronic diseases and related health problems. In addition, stress may contribute to ill-health indirectly via its downstream effects on individuals’ health-related behaviour, such as promoting the intake of unhealthy palatable foods high in fat and sugar content. This paper reviews (a the research literature on stress-models; (b recent research investigating stress-induced eating and (c the potential physiological and psychological pathways contributing to stress-induced eating. Particular attention is given to (d the role of physical exercise in attenuating acute stress, with exploration of potential mechanisms through which exercise may reduce unhealthy food and drink consumption subsequent to stressor exposure. Finally, exercise motivation is discussed as an important psychological influence over the capacity for physical exercise to attenuate unhealthy food and drink consumption after exposure to stressors. This paper aims to provide a better understanding of how physical exercise might alleviate stress-induced unhealthy food choices.

  14. A Role for Exercise in Attenuating Unhealthy Food Consumption in Response to Stress.

    Science.gov (United States)

    Leow, Shina; Jackson, Ben; Alderson, Jacqueline A; Guelfi, Kym J; Dimmock, James A

    2018-02-06

    It is well established that both acute and chronic stress can be detrimental to health and wellbeing by directly increasing the risk of several chronic diseases and related health problems. In addition, stress may contribute to ill-health indirectly via its downstream effects on individuals' health-related behaviour, such as promoting the intake of unhealthy palatable foods high in fat and sugar content. This paper reviews (a) the research literature on stress-models; (b) recent research investigating stress-induced eating and (c) the potential physiological and psychological pathways contributing to stress-induced eating. Particular attention is given to (d) the role of physical exercise in attenuating acute stress, with exploration of potential mechanisms through which exercise may reduce unhealthy food and drink consumption subsequent to stressor exposure. Finally, exercise motivation is discussed as an important psychological influence over the capacity for physical exercise to attenuate unhealthy food and drink consumption after exposure to stressors. This paper aims to provide a better understanding of how physical exercise might alleviate stress-induced unhealthy food choices.

  15. The effects of social support and stress perception on bulimic behaviors and unhealthy food consumption.

    Science.gov (United States)

    Kwan, Mun Yee; Gordon, Kathryn H

    2016-08-01

    Two studies tested a model where perceived stress was the proposed mediator for the relationship between perceived social support and bulimic behaviors, and between perceived social support and unhealthy food consumption among undergraduate students. Study 1 was a longitudinal, online study in which undergraduate students completed the Multidimensional Scale of Perceived Social Support and the Bulimia Test-Revised at the Time 1 assessment, and the Perceived Stress Scale and the Eating Disorder Examination Questionnaire at the Time 2 assessment, approximately four weeks later. Study 2 was an experimental study in which female participants were randomly assigned into a group with or without social support. Stress was induced with a speech task, followed by a bogus taste task paradigm designed to assess unhealthy food consumption. Bootstrap analyses revealed an indirect effect of perceived social support on bulimic behaviors and unhealthy food consumption through perceived stress. Perceived social support was associated with lower perceived stress in both studies. Lower perceived stress was associated with less self-reported bulimic behaviors in Study 1 and greater consumption of unhealthy foods in Study 2. The negative association between perceived stress and calorie consumption in Study 2 was moderated by dietary restraint. Findings suggest that stress perception helps to explain the relationship between perceived social support and bulimic behaviors, and between perceived social support and calorie consumption. Stress perception may be an important treatment target for eating disorder symptoms among undergraduate students. Copyright © 2016 Elsevier Ltd. All rights reserved.

  16. Food marketing with movie character toys: Effects on young children's preferences for unhealthy and healthier fast food meals.

    Science.gov (United States)

    Dixon, Helen; Niven, Philippa; Scully, Maree; Wakefield, Melanie

    2017-10-01

    This study aimed to test whether movie tie-in premiums (MTIPs) accompanying unhealthy and healthier fast food meals influenced children's meal preferences and their perceptions of these meals. Nine hundred and four Grade 1 and 2 students (aged 5-9 years) from Melbourne, Australia participated in a between-subjects online experiment comprising the following conditions: (A) unhealthy and healthier meals with no MTIP (control); (B) unhealthy and healthier meals with MTIP (current situation in Australia); (C) unhealthy meals with MTIP and healthier meals without MTIP; (D) unhealthy meals without MTIP and healthier meals with MTIP. The latter condition tested a potential regulatory model restricting premiums to healthier meals. Participants were shown a trailer for a current children's movie followed by an advertisement for an associated McDonald's Happy Meal ® (conditions B-D) or an advertisement for a children's leisure activity (condition A). They were then shown four McDonald's Happy Meal ® options on screen and asked to select their preferred meal before completing detailed meal ratings. Overall, children showed a preference for unhealthy meals over healthier ones. Children were significantly more likely to select a healthier meal over an unhealthy meal when only the healthier meals were accompanied by a MTIP (condition D) compared to the other three conditions. When healthier meals were accompanied by a MTIP, children reported the meal looked better, would taste better, they would be more likely to ask their parents for this meal, and they would feel happier if their parents bought them this meal, compared to when the healthier meal was not accompanied by a MTIP. Results suggest that modifying the food marketing environment to restrict MTIPs to healthier meals should encourage healthier fast food meal choices by children. Copyright © 2017 Elsevier Ltd. All rights reserved.

  17. Taxing Snack Foods: Manipulating Diet Quality or Financing Information Programs?

    OpenAIRE

    Fred Kuchler; Abebayehu Tegene; J. Michael Harris

    2005-01-01

    This paper investigates consumers' likely response to a proposed tax on snack foods that addresses public health issues generated by rising U.S. obesity rates. We estimate demands for particular snack foods and show they are price inelastic after accounting for quality variation. We calculate impacts of a range of ad valorem taxes on the demand for salty snack food. The impacts on dietary quality are small, and negligible at the lower tax rates. If taxes were earmarked for funding information...

  18. Supermarkets and unhealthy food marketing: An international comparison of the content of supermarket catalogues/circulars.

    Science.gov (United States)

    Charlton, Emma L; Kähkönen, Laila A; Sacks, Gary; Cameron, Adrian J

    2015-12-01

    Supermarket marketing activities have a major influence on consumer food purchases. This study aimed to assess and compare the contents of supermarket marketing circulars from a range of countries worldwide from an obesity prevention perspective. The contents of supermarket circulars from major supermarket chains in 12 non-random countries were collected and analysed over an eight week period from July to September 2014 (n=89 circulars with 12,563 food products). Circulars were largely English language and from countries representing most continents. Food products in 25 sub-categories were categorised as discretionary or non-discretionary (core) food or drinks based on the Australian Guide to Healthy Eating. The total number of products in each subcategory in the whole circular, and on front covers only, was calculated. Circulars from most countries advertised a high proportion of discretionary foods. The only exceptions were circulars from the Philippines (no discretionary foods) and India (11% discretionary food). Circulars from six countries advertised more discretionary foods than core foods. Front covers tended to include a much greater proportion of healthy products than the circulars overall. Supermarket circulars in most of the countries examined include a high percentage of discretionary foods, and therefore promote unhealthy eating behaviours that contribute to the global obesity epidemic. A clear opportunity exists for supermarket circulars to promote rather than undermine healthy eating behaviours of populations. Governments need to ensure that supermarket marketing is included as part of broader efforts to restrict unhealthy food marketing. Copyright © 2015 Elsevier Inc. All rights reserved.

  19. Community junior sport sponsorship: an online experiment assessing children's responses to unhealthy food v. pro-health sponsorship options.

    Science.gov (United States)

    Dixon, Helen; Scully, Maree; Wakefield, Melanie; Kelly, Bridget; Pettigrew, Simone

    2018-04-01

    To explore children's responses to sponsorship of community junior sport by unhealthy food brands and investigate the utility of alternative, pro-health sponsorship options. Between-subjects experiment, with four sponsorship conditions: A, non-food branding (control); B, unhealthy food branding; C, healthier food branding; D, obesity prevention campaign branding. Online experiment conducted in schools. Participants were shown a junior sports pack for their favourite sport that contained merchandise with branding representing their assigned sponsorship condition. Participants viewed and rated the sports pack, completed a distractor task, then completed questions assessing brand awareness, brand attitudes and preference for food sponsors' products. Students in grades 1 to 3 (aged 5-10 years; n 1124) from schools in metropolitan Melbourne, Australia. Compared with the control condition, there were no significant effects of unhealthy food branding on awareness of, attitudes towards or preference for these brands. Exposure to healthier food branding prompted a significant increase in the proportion of children aware of these brands, but did not impact attitudes towards or preference for these brands. Exposure to either healthier food branding or obesity prevention campaign branding prompted a significant reduction in the proportion of children showing a preference for unhealthy food sponsor products. The sponsorship of children's sport by healthier food brands may promote awareness of these brands and healthier sponsorship branding may reduce preferences for some unhealthy food products. Establishing and implementing healthy sponsor criteria in sports clubs could forge healthier sponsorship arrangements and help phase out unhealthy food and beverage sponsors.

  20. Cognitive biases to healthy and unhealthy food words predict change in BMI.

    Science.gov (United States)

    Calitri, Raff; Pothos, Emmanuel M; Tapper, Katy; Brunstrom, Jeffrey M; Rogers, Peter J

    2010-12-01

    The current study explored the predictive value of cognitive biases to food cues (assessed by emotional Stroop and dot probe tasks) on weight change over a 1-year period. This was a longitudinal study with undergraduate students (N = 102) living in shared student accommodation. After controlling for the effects of variables associated with weight (e.g., physical activity, stress, restrained eating, external eating, and emotional eating), no effects of cognitive bias were found with the dot probe. However, for the emotional Stroop, cognitive bias to unhealthy foods predicted an increase in BMI whereas cognitive bias to healthy foods was associated with a decrease in BMI. Results parallel findings in substance abuse research; cognitive biases appear to predict behavior change. Accordingly, future research should consider strategies for attentional retraining, encouraging individuals to reorient attention away from unhealthy eating cues.

  1. Food insecurity is associated with unhealthy dietary practices among US veterans in California.

    Science.gov (United States)

    Becerra, Monideepa B; Hassija, Christina M; Becerra, Benjamin J

    2017-10-01

    US veterans (hereafter, 'veterans') are at risk for being overweight or obese and associated unhealthy behaviours, including poor diet; although limited studies have examined the underlying factors associated with such outcomes. As such, the present study evaluated the association between food insecurity and dietary practices among veterans. A secondary analysis of cross-sectional data from the California Health Interview Survey (2009, 2011/2012) was conducted. Survey weights were applied to identify univariate means, population estimates and weighted percentages. Bivariate analyses followed by survey-weighted negative binomial regression were used to model the association between food insecurity and dietary practices of fruit, vegetable, fast food and soda intakes. California Health Interview Survey 2009-2011/2012. The present study included a total of 11 011 veterans from California. Nearly 5 % of the studied veteran population reported living in poverty with food insecurity. Compared with those at or above the poverty level and those in poverty but food secure, the mean intakes of fruits and vegetables were lower, while the mean intakes of soda and fast foods (P for trend insecurity. Food insecurity was associated with 24 and 142 % higher average consumption of fast foods and soda, respectively, and 24 % lower fruit intake. Food insecurity remains a burden among veterans and is associated with unhealthy dietary practices. Targeted interventions to improve diet quality are imperative.

  2. Reflective and impulsive influences on unhealthy snacking. The moderating effects of food related self-control.

    Science.gov (United States)

    Honkanen, Pirjo; Olsen, Svein Ottar; Verplanken, Bas; Tuu, Ho Huy

    2012-04-01

    This study proposes that snacking behaviour may be either reflective and deliberate or impulsive, thus following a dual-process account. We hypothesised that chronic individual differences in food related self-control would moderate the relationships between reflective and impulsive processes. The reflective route was represented by an attitude toward unhealthy snacking, while the impulsive route was represented by the tendency to buy snack on impulse. A web survey was conducted with 207 students and employees at a Norwegian university, and a moderated hierarchical regression analysis using structural equation modelling was used to estimate the theoretical model. The findings showed that both attitudes towards unhealthy snacking and impulsive snack buying tendency were positively related to snack consumption. Food related self-control moderated the relation between attitude and behaviour, as well as the relation between impulsive snack buying tendency and behaviour. The effect of attitude on consumption was relatively strong when food related self-control was strong, while the effect of impulsive snack buying on consumption was relatively strong when food related self-control was weak. The results thus suggest that while weak self-control exposes individuals vulnerable to impulsive tendencies, strong self-control does not necessarily lead to less unhealthy snacking, but this depends on the valence of an individual's attitude. Copyright © 2011 Elsevier Ltd. All rights reserved.

  3. The Effect of Sales Tax Rates on Food Exemptions

    OpenAIRE

    Claudio Agostini

    2004-01-01

    In this paper I explore the relationship between the sales tax rate and the tax treatment of food in American states. One of the main difficulties in the empirical estimation of this relationship is that state governments set the two tax policy variables. This produces a potential endogeneity problem that would bias the estimates if not considered. I use instrumental variables to solve the problem and to identify the effect of the sales tax rate on the probability of having a food exemption. ...

  4. A Role for Exercise in Attenuating Unhealthy Food Consumption in Response to Stress

    OpenAIRE

    Shina Leow; Ben Jackson; Jacqueline A. Alderson; Kym J. Guelfi; James A. Dimmock

    2018-01-01

    It is well established that both acute and chronic stress can be detrimental to health and wellbeing by directly increasing the risk of several chronic diseases and related health problems. In addition, stress may contribute to ill-health indirectly via its downstream effects on individuals’ health-related behaviour, such as promoting the intake of unhealthy palatable foods high in fat and sugar content. This paper reviews (a) the research literature on stress-models; (b) recent research inve...

  5. Healthy versus Unhealthy Suppliers in Food Desert Neighborhoods: A Network Analysis of Corner Stores’ Food Supplier Networks

    Directory of Open Access Journals (Sweden)

    Yeeli Mui

    2015-11-01

    Full Text Available Background: Products in corner stores may be affected by the network of suppliers from which storeowners procure food and beverages. To date, this supplier network has not been well characterized. Methods: Using network analysis, we examined the connections between corner stores (n = 24 in food deserts of Baltimore City (MD, USA and their food/beverage suppliers (n = 42, to determine how different store and supplier characteristics correlated. Results: Food and beverage suppliers fell into two categories: Those providing primarily healthy foods/beverages (n = 15 in the healthy supplier network (HSN and those providing primarily unhealthy food/beverages (n = 41 in the unhealthy supplier network (UHSN. Corner store connections to suppliers in the UHSN were nearly two times greater (t = 5.23, p < 0.001, and key suppliers in the UHSN core were more diverse, compared to the HSN. The UHSN was significantly more cohesive and densely connected, with corner stores sharing a greater number of the same unhealthy suppliers, compared to HSN, which was less cohesive and sparsely connected (t = 5.82; p < 0.001. Compared to African Americans, Asian and Hispanic corner storeowners had on average −1.53 (p < 0.001 fewer connections to suppliers in the HSN (p < 0.001. Conclusions: Our findings indicate clear differences between corner stores’ HSN and UHSN. Addressing ethnic/cultural differences of storeowners may also be important to consider.

  6. Identifying 'unhealthy' food advertising on television: a case study applying the UK Nutrient Profile model.

    Science.gov (United States)

    Jenkin, Gabrielle; Wilson, Nick; Hermanson, Nicole

    2009-05-01

    To evaluate the feasibility of the UK Nutrient Profile (NP) model for identifying 'unhealthy' food advertisements using a case study of New Zealand television advertisements. Four weeks of weekday television from 15.30 hours to 18.30 hours was videotaped from a state-owned (free-to-air) television channel popular with children. Food advertisements were identified and their nutritional information collected in accordance with the requirements of the NP model. Nutrient information was obtained from a variety of sources including food labels, company websites and a national nutritional database. From the 60 h sample of weekday afternoon television, there were 1893 advertisements, of which 483 were for food products or retailers. After applying the NP model, 66 % of these were classified as advertising high-fat, high-salt and high-sugar (HFSS) foods; 28 % were classified as advertising non-HFSS foods; and the remaining 2 % were unclassifiable. More than half (53 %) of the HFSS food advertisements were for 'mixed meal' items promoted by major fast-food franchises. The advertising of non-HFSS food was sparse, covering a narrow range of food groups, with no advertisements for fresh fruit or vegetables. Despite the NP model having some design limitations in classifying real-world televised food advertisements, it was easily applied to this sample and could clearly identify HFSS products. Policy makers who do not wish to completely restrict food advertising to children outright should consider using this NP model for regulating food advertising.

  7. Self-efficacy for healthy eating and peer support for unhealthy eating are associated with adolescents' food intake patterns.

    Science.gov (United States)

    Fitzgerald, Amanda; Heary, Caroline; Kelly, Colette; Nixon, Elizabeth; Shevlin, Mark

    2013-04-01

    Adolescence, with its change in dietary habits, is likely to be a vulnerable period in the onset of obesity. It is considered that peers have an important role to play on adolescents' diet, however, limited research has examined the role of peers in this context. This study examined the relationship between self-efficacy for healthy eating, parent and peer support for healthy and unhealthy eating and food intake patterns. Participants were 264 boys and 219 girls (N=483), aged 13-18years, recruited from post-primary schools in Ireland. Self-report measures assessed self-efficacy, parent and peer support for healthy eating, and for unhealthy eating. Dietary pattern analysis, a popular alternative to traditional methods used in nutritional research, was conducted on a FFQ to derive food intake patterns. Two patterns were identified labelled 'healthy food intake' and 'unhealthy food intake'. Multi-group modelling was used to evaluate whether the hypothesized model of factors related to dietary patterns differed by gender. The multi-group model fit the data well, with only one path shown to differ by gender. Lower self-efficacy for healthy eating and higher peer support for unhealthy eating were associated with 'unhealthy food intake'. Higher self-efficacy was associated with 'healthy food intake'. Prevention programs that target self-efficacy for eating and peer support for unhealthy eating may be beneficial in improving dietary choices among adolescents. Copyright © 2012 Elsevier Ltd. All rights reserved.

  8. Differential effects of approach bias and eating style on unhealthy food consumption in overweight and normal weight women.

    Science.gov (United States)

    Kakoschke, Naomi; Kemps, Eva; Tiggemann, Marika

    2017-11-01

    The current study aimed to examine the effects of approach bias for unhealthy food and trait eating style on consumption of unhealthy food in overweight and normal weight individuals. Participants were 245 undergraduate women aged 17 - 26 years. They completed an Approach-Avoidance Task, the Dutch Eating Behaviour Questionnaire (to assess restrained, emotional, and external eating), and a taste test to measure consumption of unhealthy food. An external eating style predicted increased consumption of unhealthy food. Among overweight participants, external and emotional eating style individually moderated the relationship between approach bias for unhealthy food and subsequent consumption. Specifically, approach bias was positively related to consumption in high external and emotional eaters, but negatively related to consumption in low emotional eaters. These interactions were not observed among normal weight participants. Practically, the results suggest that overweight individuals who are external or emotional eaters may benefit from interventions that aim to modify approach bias towards unhealthy food cues to reduce problematic eating behaviour.

  9. Taxing Snack Foods: What to Expect for Diet and Tax Revenues

    OpenAIRE

    Kuchler, Fred; Tegene, Abebayehu; Harris, James Michael

    2004-01-01

    Health researchers and health policy advocates have proposed levying excise taxes on snack foods as a possible way to address the growing prevalence of obesity and overweight in the United States. Some proposals suggest higher prices alone will change consumers' diets. Others claim that change will be possible if earmarked taxes are used to fund an information program. This research examines the potential impact of excise taxes on snack foods, using baseline data from a household survey of fo...

  10. Measuring Vulnerable Population’s Healthy and Unhealthy Food Access in Austin, Texas

    Directory of Open Access Journals (Sweden)

    Junfeng Jiao

    2016-09-01

    Full Text Available Food deserts—areas with a significant low-income population experiencing low accessibility to healthy food sources—have been well studied in terms of their connection to obesity and its related health outcomes. Measuring food accessibility is the key component in food desert research. However, previous studies often measured food accessibility based on large geographic units (e.g. census tract, zip code with few transportation modes (e.g. driving or taking public transit and limited vulnerable population measures. This paper aims to demonstrate a new method to measure food access for different vulnerable population groups at a smaller geographic scale with different transportation modes. In detail, this paper improves on previous studies from the following three perspectives: (1 Measuring food accessibility with a smaller geographic scale: block group vs. census track which on average includes 1000 people vs. 4000 people; (2 Measuring food accessibility with different transportation modes: walking, biking, transit, and driving vs. driving only; and (3 Measuring food accessibility for different vulnerable population groups. The proposed method was tested in the city of Austin, which is the capital of Texas and the 11th largest city in the US, and measured people’s accessibility to both healthy and unhealthy food sources within the city. The methods can be applied to address food accessibility issues in other cities or regions.

  11. Unhealthy food marketing to New Zealand children and adolescents through the internet.

    Science.gov (United States)

    Vandevijvere, Stefanie; Sagar, Karuna; Kelly, Bridget; Swinburn, Boyd

    2017-02-17

    To assess the extent and nature of unhealthy food marketing to New Zealand children and adolescents through the internet. Internet traffic data for January 2014 was purchased from AC Nielsen to identify the most popular websites (n=110) among children and adolescents aged 6-17 years. In addition, websites (n=70) of food and beverage brands most frequently marketed to children through television, sports, magazines and Facebook were included. Marketing techniques and features on those websites were analysed. The extent of food marketing on popular non-food websites was low. A wide range of marketing techniques and features was, however, identified on food brand websites, including advercation (87%), viral marketing (64%), cookies (54%), free downloadable items (43%), promotional characters (39%), designated children's sections (19%) and advergaming (13%). Most techniques appeared more frequently on websites specifically targeting children and adolescents, than on other websites targeting the general public. Compared to traditional media, the internet allows food marketers to use engaging techniques to directly interact with children. While the range of marketing techniques and features identified on food brand websites was extensive, the most popular websites among children and adolescents were non-food related, and the extent of food marketing on those websites was found to be low. Additional assessment of food marketing to children through social and other digital media is recommended.

  12. Teaching children about good health? Halo effects in child-directed advertisements for unhealthy food.

    Science.gov (United States)

    Harris, J L; Haraghey, K S; Lodolce, M; Semenza, N L

    2018-04-01

    Food companies often use healthy lifestyle messages in child-directed advertising, raising public health concerns about health halo effects for nutrient-poor food/drinks. Examine effects of health messages promoting nutrient-poor foods in child-directed advertising. Randomized controlled experiment (N = 138). Children (7-11 years) viewed three child-friendly commercials in one of three conditions: (1) health halo (unfamiliar nutrient-poor food/drink ads with healthy messages); (2) nutrient-poor food/drink ads with other messages and (3) healthy food/drink ads. They rated the commercials and advertised products, provided attitudes about exercise and nutrition and consumed and rated healthy and unhealthy snack foods. Children in the health halo condition rated the advertised nutrient-poor products as significantly healthier compared with children in other conditions (p = .003), but the other commercials did not affect children's attitudes about other advertised products (p's > .50). Child age, gender or TV viewing habits did not significantly predict their ratings (p's > .18). There was no evidence that healthy lifestyle messages and/or healthy food commercials improved children's attitudes about nutrition, exercise or healthy snack consumption. Promoting healthy lifestyle messages in child-directed commercials for nutrient-poor food/drinks likely benefits brands by increasing products' perceived healthfulness, but these ads are unlikely to positively affect children's attitudes about health and nutrition. © 2017 World Obesity Federation.

  13. Implicit shopping: attitudinal determinants of the purchasing of healthy and unhealthy foods.

    Science.gov (United States)

    Prestwich, Andrew; Hurling, Robert; Baker, Stephen

    2011-07-01

    Implicit attitudes, evaluations that can occur without effort, quickly and without conscious intent, have been shown to predict self-reported diets and objectively measured food choices within the laboratory. We present two studies which extend the literature by demonstrating that implicit attitudes predict objective purchasing of healthy and unhealthy foods. Both Study 1 (N=40) and Study 2 (N=36) utilised an online shopping paradigm and concerned purchasing of fruit and chocolate. In both studies, implicit attitudes predicted purchases. Explicit attitudes towards buying or eating fruit versus chocolate did not predict purchase behaviour. These studies represent an original test of whether implicit attitudes predict healthy consumer behaviour, which involves participants paying for products. This research provides the strongest evidence yet that implicit attitudes play a role in predicting health food purchases. A comprehensive model of health behaviour should take into account the role of implicit attitudes. © 2011 Taylor & Francis

  14. A hierarchy of unhealthy food promotion effects: identifying methodological approaches and knowledge gaps.

    Science.gov (United States)

    Kelly, Bridget; King MPsy, Lesley; Chapman Mnd, Kathy; Boyland, Emma; Bauman, Adrian E; Baur, Louise A

    2015-04-01

    We assessed the evidence for a conceptual "hierarchy of effects" of marketing, to guide understanding of the relationship between children's exposure to unhealthy food marketing and poor diets and overweight, and drive the research agenda. We reviewed studies assessing the impact of food promotions on children from MEDLINE, Web of Science, ABI Inform, World Health Organization library database, and The Gray Literature Report. We included articles published in English from 2009 to 2013, with earlier articles from a 2009 systematic review. We grouped articles by outcome of exposure and assessed outcomes within a framework depicting a hierarchy of effects of marketing exposures. Evidence supports a logical sequence of effects linking food promotions to individual-level weight outcomes. Future studies should demonstrate the sustained effects of marketing exposure, and exploit variations in exposures to assess differences in outcomes longitudinally.

  15. Reduce temptation or resist it? Experienced temptation mediates the relationship between implicit evaluations of unhealthy snack foods and subsequent intake.

    Science.gov (United States)

    Haynes, Ashleigh; Kemps, Eva; Moffitt, Robyn; Mohr, Philip

    2015-01-01

    A more negative implicit evaluation of unhealthy food stimuli and a more positive implicit evaluation of a weight-management goal have been shown to predict lower consumption of unhealthy food. However, the associations between these evaluations, temptation to indulge and consumption of unhealthy food remain unclear. The current study investigated whether temptation would mediate the relationship between implicit food and goal evaluations and consumption (resembling an antecedent-focused route to self-control of eating), or whether those evaluations would moderate the relationship between temptation and consumption (resembling a response-focused route). A sample of 156 women (17-25 years), who tried to manage their weight through healthy eating, completed two implicit association tasks assessing implicit food and goal evaluations, respectively. Intake of four energy-dense snack foods was measured in a task disguised as a taste test, and participants reported the strength of experienced temptation to indulge in the snacks offered. Negative implicit food evaluation was associated with lower snack intake, and temptation mediated this relationship. Implicit goal evaluation was unrelated to both temptation strength and snack consumption. The findings contribute to an understanding of how negative implicit unhealthy food evaluation relates to lower consumption, namely through the mediation of temptation to indulge in those foods.

  16. A Parental Health Education Model of Children's Food Consumption: Influence on Children's Attitudes, Intention, and Consumption of Healthy and Unhealthy Foods.

    Science.gov (United States)

    Lwin, May O; Shin, Wonsun; Yee, Andrew Z H; Wardoyo, Reidinar Juliane

    2017-05-01

    This study proposes that parental mediation of television advertising and parental guidance of food consumption differentially influence children's attitude, intention, and behavior toward the consumption of healthy and unhealthy foods. Structural equation modeling based on a survey of 1,119 children aged 9-12 supported our model, revealing that parental education strategies influence children's food consumption in a complex manner that is highly context-dependent. Parental guidance of food consumption enhanced children's healthy food attitude and intention to consume, while reducing the intention to consume unhealthy food. However, parental mediation of television advertising influenced unhealthy food attitude to a greater extent than healthy food attitude. Implications for health promotion and education, as well as parents and policy makers are discussed.

  17. Introducing taxes, subsidies or both: the effects of various food pricing strategies in a web-based supermarket randomized trial.

    Science.gov (United States)

    Waterlander, Wilma E; Steenhuis, Ingrid H M; de Boer, Michiel R; Schuit, Albertine J; Seidell, Jacob C

    2012-05-01

    Fiscal policies may form a solution in improving dietary intake. This study aimed to examine the effectiveness of varying taxing and subsiding schemes to stimulate healthier food purchases. A randomized controlled trial with three levels of price reduction on healthy foods (no; 25%; 50%)×three levels of price increase on unhealthy foods (5%; 10%; 25%) factorial design was used. 150 participants were randomized into one of nine conditions and were asked to purchase groceries at a web-based supermarket. Data were collected in the Netherlands in January-February 2010 and analyzed using analysis of covariance. Subjects receiving 50% discount purchased significantly more healthy foods than subjects receiving no (mean difference=6.62 items, pprice increases on unhealthy foods were found. Price decreases are effective in stimulating healthy food purchases, but the proportion of healthy foods remains unaffected. 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. Copyright © 2012 Elsevier Inc. All rights reserved.

  18. Evaluating the performance of unhealthy junk food consumption based on health belief model in elementary school girls

    Directory of Open Access Journals (Sweden)

    Azam Fathi

    2017-06-01

    Full Text Available Abstract Background and objective: Nowadays, due to changes in eating patterns, the worthless junk foods are replaced useful food among children. This study aimed to evaluate the performance of unhealthy junk food consumption based on health belief model in elementary school girls Methods: Cross-sectional study Descriptive-analytic type of multi-stage sampling (208 samples was carried out in 2016. The survey instrument was a questionnaire valid and reliable based on the Health Belief Model (70 items. Data was analyzed by SPSS software according to statistical tests of significance level of 0.05. Results: Results showed that students of sensitivity (49% and relatively high efficacy (53/8%, perceived benefits (73/1% and better social protection (68/3% had. The results showed that among all the health belief model structures with yield (junk food intake significantly correlated. Also significant differences in parental education and sensitivity, perceived severity, self-efficacy, social support and yield (p<0/05. Conclusion: The results of this study showed that students from relatively favorable sensitivity and self-efficacy, perceived benefits and social protection in the field of unhealthy snacks were good. Also a significant relationship between structural and non-use study results showed unhealthy snacks but because of the importance of unhealthy snacks and unhealthy snack consumption among school children and the complications of the health belief model in predicting nutritional behaviors suggest that this model used as a framework for school feeding programs. Paper Type: Research Article.

  19. Taste at first (person) sight: Visual perspective modulates brain activity implicitly associated with viewing unhealthy but not healthy foods.

    Science.gov (United States)

    Basso, Frédéric; Petit, Olivia; Le Bellu, Sophie; Lahlou, Saadi; Cancel, Aïda; Anton, Jean-Luc

    2018-06-12

    Every day, people are exposed to images of appetizing foods that can lead to high-calorie intake and contribute to overweight and obesity. Research has documented that manipulating the visual perspective from which eating is viewed helps resist temptation by altering the appraisal of unhealthy foods. However, the neural basis of this effect has not yet been examined using neuroimaging methods. Moreover, it is not known whether the benefits of this strategy can be observed when people, especially overweight, are not explicitly asked to imagine themselves eating. Last, it remains to be investigated if visual perspective could be used to promote healthy foods. The present work manipulated camera angles and tested whether visual perspective modulates activity in brain regions associated with taste and reward processing while participants watch videos featuring a hand grasping (unhealthy or healthy) foods from a plate during functional magnetic resonance imagining (fMRI). The plate was filmed from the perspective of the participant (first-person perspective; 1PP), or from a frontal view as if watching someone else eating (third-person perspective; 3PP). Our findings reveal that merely viewing unhealthy food cues from a 1PP (vs. 3PP) increases activity in brain regions that underlie representations of rewarding (appetitive) experiences (amygdala) and food intake (superior parietal gyrus). Additionally, our results show that ventral striatal activity is positively correlated with body mass index (BMI) during exposure to unhealthy foods from a 1PP (vs. 3PP). These findings suggest that unhealthy foods should be promoted through third-person (video) images to weaken the reward associated with their simulated consumption, especially amongst overweight people. It appears however that, as such, manipulating visual perspective fails to enhance the perception of healthy foods. Their promotion thus requires complementary solutions. Copyright © 2018. Published by Elsevier Ltd.

  20. Monitoring the availability of healthy and unhealthy foods and non-alcoholic beverages in community and consumer retail food environments globally.

    Science.gov (United States)

    Ni Mhurchu, C; Vandevijvere, S; Waterlander, W; Thornton, L E; Kelly, B; Cameron, A J; Snowdon, W; Swinburn, B

    2013-10-01

    Retail food environments are increasingly considered influential in determining dietary behaviours and health outcomes. We reviewed the available evidence on associations between community (type, availability and accessibility of food outlets) and consumer (product availability, prices, promotions and nutritional quality within stores) food environments and dietary outcomes in order to develop an evidence-based framework for monitoring the availability of healthy and unhealthy foods and non-alcoholic beverages in retail food environments. Current evidence is suggestive of an association between community and consumer food environments and dietary outcomes; however, substantial heterogeneity in study designs, methods and measurement tools makes it difficult to draw firm conclusions. The use of standardized tools to monitor local food environments within and across countries may help to validate this relationship. We propose a step-wise framework to monitor and benchmark community and consumer retail food environments that can be used to assess density of healthy and unhealthy food outlets; measure proximity of healthy and unhealthy food outlets to homes/schools; evaluate availability of healthy and unhealthy foods in-store; compare food environments over time and between regions and countries; evaluate compliance with local policies, guidelines or voluntary codes of practice; and determine the impact of changes to retail food environments on health outcomes, such as obesity. © 2013 The Authors. Obesity Reviews published by John Wiley & Sons Ltd on behalf of the International Association for the Study of Obesity.

  1. Weekday and weekend food advertising varies on children's television in the USA but persuasive techniques and unhealthy items still dominate.

    Science.gov (United States)

    Vilaro, M J; Barnett, T E; Watson, A M; Merten, J W; Mathews, A E

    2017-01-01

    In 2006, food industry self-regulatory efforts aimed to balance the mix of food advertisements to limit children's exposure to unhealthy food products. An update to these efforts proposed to eliminate all unhealthy advertisements during peak child viewing times and implement uniform nutrition criteria by December, 2013. Marketing techniques are not currently addressed in self-regulatory efforts. The food industry's pledge prompted researchers to conduct a content analysis to assess nutritional quality and presence of persuasive marketing techniques in child-directed food and beverage advertisements. Content analysis. 32 h of children's television programming were recorded in February, 2013. Three independent coders assessed the nutritional content of food and beverage advertisements using the UK Nutrition Profiling System and assessed presence of persuasive techniques (PTs) using a rating form developed for this study. Overall, 13.75% of advertisements promoted a food or beverage product. Most food advertisements, 54.6%, represented unhealthy products and 95.48% of food advertisements contained at least one PT. The number of PTs was not significantly different for healthy (M = 4.98, SD = 2.07) and unhealthy food advertisements (M = 4.66, SD = 1.82) however food advertisements aimed at children used significantly more PTs (M = 5.5, SD = 1.43) than those targeting adults (M = 1.52, SD = 1.54), t (153) = 11.738, P food advertisements compared to weekday morning children's programming. While a majority of food-related advertisements represented unhealthy items, advertisements airing during Saturday morning programming featured fewer food advertisements overall and were more frequently for healthier items compared to weekdays. Industry self-regulation may not be effective for reducing overall unhealthy ad exposure but may play a role in reduced exposure on weekends. Despite policy efforts, additional changes are needed to improve ad exposure

  2. Redefining "child-directed advertising" to reduce unhealthy television food advertising.

    Science.gov (United States)

    Harris, Jennifer L; Sarda, Vishnudas; Schwartz, Marlene B; Brownell, Kelly D

    2013-04-01

    Food and beverage companies have pledged to reduce unhealthy marketing to children through the Children's Food and Beverage Advertising Initiative (CFBAI). However, public health experts question the initiative's effectiveness because pledges apply to only some types of marketing. For instance, the CFBAI covers only TV advertising that is "child-directed," defined as advertising during programs for which children make up 35% or more of the viewing audience. To quantify the proportion of food and beverage TV advertisements (ads) viewed by children that is covered by current CFBAI pledges and examine the potential impact of broader definitions of child-directed advertising. Nielsen data were used to quantify percentages of children (aged 2-11 years) in the audience (i.e., child-audience share), as well as absolute numbers of child viewers, for all national TV programs in 2009. Nielsen advertising data provided the number of food and beverage ads viewed by preschoolers (aged 2-5 years); older children (aged 6-11 years); and adults (aged 18-49 years) during programs with various child-audience compositions. Data were collected in 2010 and analyzed in 2011. Just 45%-48% of food ads viewed by children met current CFBAI definitions of child-directed advertising. Expanding this definition to include advertising during programs with a child-audience share of 20% or higher and/or 100,000 or more child viewers would cover 70%-71% of food advertising seen by children but just one third of ads seen by adults. Children viewed an estimated 35% fewer food ads during TV programs with a high child-audience share (≥50%) in 2009 compared with 2004. However, ensuring that nutrition standards apply to the majority of food ads viewed by children requires broader definitions of child-directed advertising. Copyright © 2013 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  3. 'Traffic-light' nutrition labelling and 'junk-food' tax: a modelled comparison of cost-effectiveness for obesity prevention.

    Science.gov (United States)

    Sacks, G; Veerman, J L; Moodie, M; Swinburn, B

    2011-07-01

    Cost-effectiveness analyses are important tools in efforts to prioritise interventions for obesity prevention. Modelling facilitates evaluation of multiple scenarios with varying assumptions. This study compares the cost-effectiveness of conservative scenarios for two commonly proposed policy-based interventions: front-of-pack 'traffic-light' nutrition labelling (traffic-light labelling) and a tax on unhealthy foods ('junk-food' tax). For traffic-light labelling, estimates of changes in energy intake were based on an assumed 10% shift in consumption towards healthier options in four food categories (breakfast cereals, pastries, sausages and preprepared meals) in 10% of adults. For the 'junk-food' tax, price elasticities were used to estimate a change in energy intake in response to a 10% price increase in seven food categories (including soft drinks, confectionery and snack foods). Changes in population weight and body mass index by sex were then estimated based on these changes in population energy intake, along with subsequent impacts on disability-adjusted life years (DALYs). Associated resource use was measured and costed using pathway analysis, based on a health sector perspective (with some industry costs included). Costs and health outcomes were discounted at 3%. The cost-effectiveness of each intervention was modelled for the 2003 Australian adult population. Both interventions resulted in reduced mean weight (traffic-light labelling: 1.3 kg (95% uncertainty interval (UI): 1.2; 1.4); 'junk-food' tax: 1.6 kg (95% UI: 1.5; 1.7)); and DALYs averted (traffic-light labelling: 45,100 (95% UI: 37,700; 60,100); 'junk-food' tax: 559,000 (95% UI: 459,500; 676,000)). Cost outlays were AUD81 million (95% UI: 44.7; 108.0) for traffic-light labelling and AUD18 million (95% UI: 14.4; 21.6) for 'junk-food' tax. Cost-effectiveness analysis showed both interventions were 'dominant' (effective and cost-saving). Policy-based population-wide interventions such as traffic

  4. Exploring the association between television advertising of healthy and unhealthy foods, self-control, and food intake in three European countries.

    Science.gov (United States)

    Giese, Helge; König, Laura M; Tăut, Diana; Ollila, Hanna; Băban, Adriana; Absetz, Pilvikki; Schupp, Harald; Renner, Britta

    2015-03-01

    Building upon previous results, the present study explored the relationship between exposure to unhealthy and healthy food TV commercials, trait self-control, and food intake. In total, 825 Finns (53% female), 1,055 Germans (55% female), and 971 Romanians (55% female) aged 8-21 reported advertisement exposure, self-control, and food intake. Altogether, participants indicated higher exposure to unhealthy compared to healthy food advertisements (F(1, 2848) = 354.73, p advertisement exposure was positively associated with unhealthy food intake (all β ≥ .16, p advertisement exposure was positively associated with fruit and vegetable consumption (β = .10, p advertising and self-control were mainly independent (interactions: β ≤ |.07|, p ≥ .002). Even though the results suggest that healthy advertisement exposure and self-control might be beneficial for children's and adolescents' diet, self-control might be insufficient to alleviate the positive relationship between unhealthy food advertising and unhealthy eating. © 2014 The International Association of Applied Psychology.

  5. Fruit and vegetable purchasing and the relative density of healthy and unhealthy food stores: evidence from an Australian multilevel study.

    Science.gov (United States)

    Mason, Kate E; Bentley, Rebecca J; Kavanagh, Anne M

    2013-03-01

    Evidence of a relationship between residential retail food environments and diet-related outcomes is inconsistent. One reason for this may be that food environments are typically defined in terms of the absolute number of particular store types in an area, whereas a measure of the relative number of healthy and unhealthy stores may be more appropriate. Using cross-sectional data from the VicLANES study conducted in Melbourne, Australia, multilevel logistic regression analysis was used to estimate the independent associations between absolute measures (numbers of healthy and unhealthy stores) and a relative measure (relative density of healthy stores) of the food environment, and self-reported variety of fruit and vegetable purchasing in local households. Purchasing behaviour was measured as the odds of purchasing above the median level of fruit and vegetables. Compared to households in areas where healthy food stores made up no more than 10% of all healthy and unhealthy stores, households in areas with 10.1-15.0% healthy food stores and >15% healthy stores had increased odds of healthier purchasing (OR=1.48 (95% CI 1.12 to 1.96) and OR=1.45 (95% CI 1.09 to 1.91), respectively). There was less evidence of an association between absolute numbers of healthy or unhealthy stores and fruit and vegetable purchasing. We found strong evidence of healthier fruit and vegetable purchasing in households located in areas where the proportion of food stores that were healthy was greater. Policies aimed at improving the balance between healthy and unhealthy stores within areas may therefore be effective in promoting greater consumption of fruit and vegetables.

  6. Do Health Claims and Front-of-Pack Labels Lead to a Positivity Bias in Unhealthy Foods?

    Directory of Open Access Journals (Sweden)

    Zenobia Talati

    2016-12-01

    Full Text Available Health claims and front-of-pack labels (FoPLs may lead consumers to hold more positive attitudes and show a greater willingness to buy food products, regardless of their actual healthiness. A potential negative consequence of this positivity bias is the increased consumption of unhealthy foods. This study investigated whether a positivity bias would occur in unhealthy variations of four products (cookies, corn flakes, pizzas and yoghurts that featured different health claim conditions (no claim, nutrient claim, general level health claim, and higher level health claim and FoPL conditions (no FoPL, the Daily Intake Guide (DIG, Multiple Traffic Lights (MTL, and the Health Star Rating (HSR. Positivity bias was assessed via measures of perceived healthiness, global evaluations (incorporating taste, quality, convenience, etc. and willingness to buy. On the whole, health claims did not produce a positivity bias, while FoPLs did, with the DIG being the most likely to elicit this bias. The HSR most frequently led to lower ratings of unhealthy foods than the DIG and MTL, suggesting that this FoPL has the lowest risk of creating an inaccurate positivity bias in unhealthy foods.

  7. I Eat Healthier Than You: Differences in Healthy and Unhealthy Food Choices for Oneself and for Others.

    Science.gov (United States)

    Sproesser, Gudrun; Kohlbrenner, Verena; Schupp, Harald; Renner, Britta

    2015-06-09

    The present study investigated self-other biases in actual eating behavior based on the observation of three different eating situations. To capture the complexity of real life food choices within a well-controlled setting, an ecologically valid fake food buffet with 72 different foods was employed. Sixty participants chose a healthy, a typical, and an unhealthy meal for themselves and for an average peer. We found that the typical meal for the self was more similar to the healthy than to the unhealthy meal in terms of energy content: The mean difference between the typical and healthy meals was MΔ = 1368 kJ (327 kcal) as compared to a mean difference between the typical and unhealthy meals of MΔ = 3075 kJ (735 kcal). Moreover, there was evidence that people apply asymmetrical standards for themselves and others: Participants chose more energy for a peer than for themselves (M = 4983 kJ or 1191 kcal on average for the peers' meals vs. M = 3929 kJ or 939 kcal on average for the own meals) and more high-caloric food items for a typical meal, indicating a self-other bias. This comparatively positive self-view is in stark contrast to epidemiological data indicating overall unhealthy eating habits and demands further examination of its consequences for behavior change.

  8. A treat for the eyes. An eye-tracking study on children's attention to unhealthy and healthy food cues in media content.

    Science.gov (United States)

    Spielvogel, Ines; Matthes, Jörg; Naderer, Brigitte; Karsay, Kathrin

    2018-06-01

    Based on cue reactivity theory, food cues embedded in media content can lead to physiological and psychological responses in children. Research suggests that unhealthy food cues are represented more extensively and interactively in children's media environments than healthy ones. However, it is not clear to this date whether children react differently to unhealthy compared to healthy food cues. In an experimental study with 56 children (55.4% girls; M age  = 8.00, SD = 1.58), we used eye-tracking to determine children's attention to unhealthy and healthy food cues embedded in a narrative cartoon movie. Besides varying the food type (i.e., healthy vs. unhealthy), we also manipulated the integration levels of food cues with characters (i.e., level of food integration; no interaction vs. handling vs. consumption), and we assessed children's individual susceptibility factors by measuring the impact of their hunger level. Our results indicated that unhealthy food cues attract children's visual attention to a larger extent than healthy cues. However, their initial visual interest did not differ between unhealthy and healthy food cues. Furthermore, an increase in the level of food integration led to an increase in visual attention. Our findings showed no moderating impact of hunger. We conclude that especially unhealthy food cues with an interactive connection trigger cue reactivity in children. Copyright © 2018 Elsevier Ltd. All rights reserved.

  9. Effects of Trait Self-Control on Response Conflict About Healthy and Unhealthy Food.

    Science.gov (United States)

    Gillebaart, Marleen; Schneider, Iris K; De Ridder, Denise T D

    2016-12-01

    Self-control leads to positive life outcomes, but it is poorly understood. While previous research has focused on self-control failure, self-control success remains unexplored. The current studies aim to shed more light on the mechanisms of self-control by focusing on the resolution of response conflict as a key component in self-control success. Trait self-control was measured, and participants reported on the magnitude of response conflict they experienced about healthy and unhealthy foods in Study 1 (N = 146; M age  = 33.03; 59 females, 83 males, 4 unknown). The response conflict process was assessed in Study 2 (N = 118; M age  = 21.45; 68 females, 41 males, 9 unknown). Outcomes showed that self-reported evaluative response conflict about food items was smaller for people high in trait self-control. Study 2 revealed that higher trait self-control predicted faster resolution of self-control conflict, and an earlier peak of the response conflict. Taken together, these results provide insight into what makes people with high trait self-control successful, namely, how they handle response conflict. Implications for self-control theories and future directions are discussed. © 2015 Wiley Periodicals, Inc.

  10. Customer Characteristics and Shopping Patterns Associated with Healthy and Unhealthy Purchases at Small and Non-traditional Food Stores.

    Science.gov (United States)

    Lenk, Kathleen M; Caspi, Caitlin E; Harnack, Lisa; Laska, Melissa N

    2018-02-01

    Small and non-traditional food stores (e.g., corner stores) are often the most accessible source of food for residents of lower income urban neighborhoods in the U.S. Although healthy options are often limited at these stores, little is known about customers who purchase healthy, versus less healthy, foods/beverages in these venues. We conducted 661 customer intercept interviews at 105 stores (corner stores, gas marts, pharmacies, dollar stores) in Minneapolis/St. Paul, Minnesota, assessing all food and beverage items purchased. We defined three categories of "healthy" and four categories of "unhealthy" purchases. Interviews assessed customer characteristics [e.g., demographics, body-mass index (BMI)]. We examined associations between healthy versus unhealthy purchases categories and customer characteristics. Overall, 11% of customers purchased ≥1 serving of healthy foods/beverages in one or more of the three categories: 8% purchased fruits/vegetables, 2% whole grains, and 1% non-/low-fat dairy. Seventy-one percent of customers purchased ≥1 serving of unhealthy foods/beverages in one or more of four categories: 46% purchased sugar-sweetened beverages, 17% savory snacks, 15% candy, and 13% sweet baked goods. Male (vs. female) customers, those with a lower education levels, and those who reported shopping at the store for convenience (vs. other reasons) were less likely to purchase fruits/vegetables. Unhealthy purchases were more common among customers with a BMI ≥30 kg/m 2 (vs. lower BMI). Results suggest intervention opportunities to increase healthy purchases at small and non-traditional food stores, particularly interventions aimed at male residents, those with lower education levels and residents living close to the store.

  11. What factors are associated with frequent unhealthy snack-food consumption among Australian secondary-school students?

    Science.gov (United States)

    Niven, Philippa; Scully, Maree; Morley, Belinda; Baur, Louise; Crawford, David; Pratt, Iain S; Wakefield, Melanie

    2015-08-01

    To examine demographic and behavioural correlates of unhealthy snack-food consumption among Australian secondary-school students and the association between their perceptions of availability, convenience and intake with consumption. Cross-sectional survey of students' eating, physical activity and sedentary behaviours using validated instruments administered via an online questionnaire. Australian secondary schools across all states/territories. Secondary-school students aged 12-17 years participating in the 2009-10 National Secondary Students' Diet and Activity (NaSSDA) survey (n 12 188). Approximately one in five students (21 %) reported consuming unhealthy snack foods ≥14 times/week ('frequent snackers'). After adjusting for all covariates, older students and those with a BMI of ≥25 kg/m² were less likely to be frequent snackers, while students who reported high fast-food and high sugar-sweetened beverage consumption and those who watched television for >2 h/d were more likely to snack frequently. Furthermore, after adjusting for all covariates and demographic factors, students who agreed that snack foods are usually available at home, convenient to buy and that they eat too many snack foods were more likely to be snacking frequently. Conversely, students who agreed that fruit is a convenient snack were less likely to be frequent snackers. Frequent unhealthy snack-food consumption appears to cluster with other poor health behaviours. Perceptions of availability and convenience are factors most readily amenable to change, and findings suggest interventions should focus on decreasing the availability of unhealthy snack foods in the home and promoting healthier options such as fruit as convenient snacks.

  12. Taxing Sugar-Sweetened Beverages: Not a “Holy Grail” but a Cup at Least Half; Comment on “Food Taxes: A New Holy Grail?”

    Directory of Open Access Journals (Sweden)

    Jason Block

    2013-01-01

    Full Text Available In this commentary, we argue for the implementation of a sugar-sweetened beverage (SSB tax as a tool to help address the global obesity and diabetes epidemics. Consumption of SSBs has increased exponentially over the last several decades, a trend that has been an important contributor to the obesity and diabetes epidemics. Prior evidence demonstrates that a SSB tax will likely decrease SSB consumption without significantly increasing consumption of other unhealthy food or beverages. Further, this tax is unlikely to have effects on income inequality and should not contribute to weight-based discrimination. A SSB tax also should raise revenue for government entities that already pay, through health care expenditures and health programs, for the consequences of excess SSB consumption.

  13. Proposed new industry code on unhealthy food marketing to children and young people: will it make a difference?

    Science.gov (United States)

    Swinburn, Boyd; Vandevijvere, Stefanie; Woodward, Alistair; Hornblow, Andrew; Richardson, Ann; Burlingame, Barbara; Borman, Barry; Taylor, Barry; Breier, Bernhard; Arroll, Bruce; Drummond, Bernadette; Grant, Cameron; Bullen, Chris; Wall, Clare; Mhurchu, Cliona Ni; Cameron-Smith, David; Menkes, David; Murdoch, David; Mangin, Dee; Lennon, Diana; Sarfati, Diana; Sellman, Doug; Rush, Elaine; Sopoaga, Faafetai; Thomson, George; Devlin, Gerry; Abel, Gillian; White, Harvey; Coad, Jane; Hoek, Janet; Connor, Jennie; Krebs, Jeremy; Douwes, Jeroen; Mann, Jim; McCall, John; Broughton, John; Potter, John D; Toop, Les; McCowan, Lesley; Signal, Louise; Beckert, Lutz; Elwood, Mark; Kruger, Marlena; Farella, Mauro; Baker, Michael; Keall, Michael; Skeaff, Murray; Thomson, Murray; Wilson, Nick; Chandler, Nicholas; Reid, Papaarangi; Priest, Patricia; Brunton, Paul; Crampton, Peter; Davis, Peter; Gendall, Philip; Howden-Chapman, Philippa; Taylor, Rachael; Edwards, Richard; Beaglehole, Robert; Doughty, Robert; Scragg, Robert; Gauld, Robin; McGee, Robert; Jackson, Rod; Hughes, Roger; Mulder, Roger; Bonita, Ruth; Kruger, Rozanne; Casswell, Sally; Derrett, Sarah; Ameratunga, Shanthi; Denny, Simon; Hales, Simon; Pullon, Sue; Wells, Susan; Cundy, Tim; Blakely, Tony

    2017-02-17

    Reducing the exposure of children and young people to the marketing of unhealthy foods is a core strategy for reducing the high overweight and obesity prevalence in this population. The Advertising Standards Authority (ASA) has recently reviewed its self-regulatory codes and proposed a revised single code on advertising to children. This article evaluates the proposed code against eight criteria for an effective code, which were included in a submission to the ASA review process from over 70 New Zealand health professors. The evaluation found that the proposed code largely represents no change or uncertain change from the existing codes, and cannot be expected to provide substantial protection for children and young people from the marketing of unhealthy foods. Government regulations will be needed to achieve this important outcome.

  14. Can targeted food taxes and subsidies improve the diet?

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas; Thunström, Linda

    2011-01-01

    This paper analyses distributional effects of revenue-neutral tax reforms aimed at improving dietary quality and encouraging healthier grain consumption. Using data on household grain purchases, we analyse both the impact on dietary quality and the tax incidence among income groups of VAT reforms...... of the VAT reforms is therefore difficult to evaluate. With the exception of the lowest income group, the excise duty reforms seem to have a positive health effect across all other income groups, with increases in the intake of fibre and reductions in the intake of saturated fat, sugar and added sugar...... and the excise duty reforms appear to be progressive. The lowest income group pays less food taxes and generally faces a lower overall post-reform price level. The income group that increases its tax payments most is the one with the highest income. This is also the income group that faces the largest increase...

  15. Protecting New Zealand children from exposure to the marketing of unhealthy foods and drinks: a comparison of three nutrient profiling systems to classify foods.

    Science.gov (United States)

    Mhurchu, Cliona Ni; Mackenzie, Tara; Vandevijvere, Stefanie

    2016-09-09

    Promotion of unhealthy foods and drinks is a significant, modifiable risk factor for child obesity and diet-related non-communicable diseases. We compared three accepted nutrient profiling systems: the Health Star Rating (HSR), the Ministry of Health Food and Beverage Classification System (FBCS) and the World Health Organization (WHO) Regional Office for Europe Nutrient Profiling Model, to identify the best system to protect New Zealand children from exposure to the marketing of unhealthy foods and beverages. 13,066 packaged foods from the 2014 New Zealand Nutritrack database were classified as 'restricted' or 'not restricted' as per the WHO model; 'everyday/sometimes' or 'occasional' as per the FBCS model; and 'foods that met the criteria for all three systems or none of the systems, and the types of food products classified as 'restricted' under the WHO model but classified as 'everyday/sometimes' (FBCS model) or as having >3.5 stars, were determined. Under any of the three nutrient profiling systems, approximately one-third (29-39%) of New Zealand packaged foods would be permitted to be marketed to children. The WHO Model would permit marketing of 29% of products; the HSR system would permit 36%; and the FBCS system would permit 39%. The WHO Model restricts marketing of unhealthy foods more effectively than the other two systems. The HSR and FBCS systems would permit marketing of a number of food products of concern, particularly high-sugar breakfast cereals, fruit juices and ready meals. The WHO Regional Office for Europe Nutrient Profiling Model should underpin the Advertising Standards Authority revised Children's Code for Advertising Food. The effectiveness of the new Code in reducing New Zealand children's exposure to marketing of unhealthy foods and drinks should be subject to evaluation by an independent body.

  16. Obesity prevention strategies: could food or soda taxes improve health?

    Science.gov (United States)

    Encarnação, R; Lloyd-Williams, F; Bromley, H; Capewell, S

    2016-03-01

    Evidence shows that one of the main causes for rising obesity rates is excessive consumption of sugar, which is due in large part to the high sugar content of most soda and juice drinks and junk foods. Worryingly, UK and global populations are consuming increasing amounts of sugary drinks and junk foods (high in salt, sugar and saturated fats). However, there is raised public awareness, and parents in particular want something to be done to curb the alarming rise in childhood obesity. Population-wide policies (i.e. taxation, regulation, legislation, reformulation) consistently achieve greater public health gains than interventions and strategies targeted at individuals. Junk food and soda taxes are supported by increasing evidence from empirical and modelling studies. The strongest evidence base is for a tax on sugar sweetened beverages, but in order to effectively reduce consumption, that taxation needs to be at least 20%. Empirical data from a number of countries which have implemented a duty on sugar or sugary drinks shows rapid, substantial benefits. In the UK, increasing evidence from recent scientific reports consistently support substantial reductions in sugar consumption through comprehensive strategies which include a tax. Furthermore, there is increasing public support for such measures. A sugar sweetened beverages tax will happen in the UK so the question is not 'If?' but 'When?' this tax will be implemented. And, crucially, which nation will get there first? England, Ireland, Scotland or Wales?

  17. Navigating the obesogenic environment: how psychological sensitivity to the food environment and self-regulatory competence are associated with adolescent unhealthy snacking.

    Science.gov (United States)

    Stok, F Marijn; De Vet, Emely; Wardle, Jane; Chu, Maria T; De Wit, John; De Ridder, Denise T D

    2015-04-01

    Living in an obesogenic environment may not affect all adolescents to the same extent, depending on their psychological sensitivity to the food environment and their self-regulatory competence. The purpose of the current study was to examine associations of these two factors with unhealthy snacking among adolescents. We also investigated whether self-regulatory competence could attenuate the negative effects of being sensitive to the food environment. A survey was completed by 11,392 European adolescents (10-17years old). The survey measured psychological sensitivity to the food environment, self-regulatory competence and self-reported unhealthy snack intake. Higher food environment sensitivity and lower self-regulatory competence were associated with more unhealthy snacking. The two factors also interacted, with self-regulatory competence attenuating the influence of high food environment sensitivity. Adolescents who are sensitive to the food environment reported higher unhealthy snack intake. More frequent use of self-regulation strategies on the other hand was associated with lower unhealthy snack intake. Moreover, self-regulatory competence was found to moderate the influence of psychological sensitivity to the food environment on unhealthy snacking, although the effect size was small. Fostering adolescents' self-regulatory competence can help enable them to better navigate the obesogenic environment. Copyright © 2014 Elsevier Ltd. All rights reserved.

  18. Clustering of unhealthy food around German schools and its influence on dietary behavior in school children: a pilot study

    Science.gov (United States)

    2013-01-01

    Background The availability of fast foods, sweets, and other snacks in the living environment of children is assumed to contribute to an obesogenic environment. In particular, it is hypothesized that food retailers are spatially clustered around schools and that a higher availability of unhealthy foods leads to its higher consumption in children. Studies that support these relationships have primarily been conducted in the U.S. or Australia, but rarely in European communities. We used data of FFQ and 24-HDR of the IDEFICS study, as well as geographical data from one German study region to investigate (1) the clustering of food outlets around schools and (2) the influence of junk food availability on the food intake in school children. Methods We geocoded food outlets offering junk food (e.g. supermarkets, kiosks, and fast food restaurants). Spatial cluster analysis of food retailers around child-serving institutions was conducted using an inhomogeneous K-function to calculate global 95% confidence envelopes. Furthermore, a food retail index was implemented considering the kernel density of junk food supplies per service area, adjusted for residential density. We linked the food retail index to FFQ and 24-HDR data of 384 6- to 9-year-old school children in the study region and investigated the impact of the index on food intake, using multilevel regression models adjusted for sex, age, BMI, parent’s education and income, as well as adjusting for over- and underreporting of food intake. Results Comparing the 95% confidence envelopes to the observed K-function, we showed that food stores and fast food restaurants do not significantly cluster around schools. Apart from this result, the food retail index showed no effect on BMI (β=0.01,p=0.11) or food intake variables assessed by FFQ and 24-HDR. Conclusion In the built environment of the German study region, clustering of food retailers does not depend on the location of schools. Additionally, the results suggest

  19. Clustering of unhealthy food around German schools and its influence on dietary behavior in school children: a pilot study.

    Science.gov (United States)

    Buck, Christoph; Börnhorst, Claudia; Pohlabeln, Hermann; Huybrechts, Inge; Pala, Valeria; Reisch, Lucia; Pigeot, Iris

    2013-05-24

    The availability of fast foods, sweets, and other snacks in the living environment of children is assumed to contribute to an obesogenic environment. In particular, it is hypothesized that food retailers are spatially clustered around schools and that a higher availability of unhealthy foods leads to its higher consumption in children. Studies that support these relationships have primarily been conducted in the U.S. or Australia, but rarely in European communities. We used data of FFQ and 24-HDR of the IDEFICS study, as well as geographical data from one German study region to investigate (1) the clustering of food outlets around schools and (2) the influence of junk food availability on the food intake in school children. We geocoded food outlets offering junk food (e.g. supermarkets, kiosks, and fast food restaurants). Spatial cluster analysis of food retailers around child-serving institutions was conducted using an inhomogeneous K-function to calculate global 95% confidence envelopes. Furthermore, a food retail index was implemented considering the kernel density of junk food supplies per service area, adjusted for residential density. We linked the food retail index to FFQ and 24-HDR data of 384 6- to 9-year-old school children in the study region and investigated the impact of the index on food intake, using multilevel regression models adjusted for sex, age, BMI, parent's education and income, as well as adjusting for over- and underreporting of food intake. Comparing the 95% confidence envelopes to the observed K-function, we showed that food stores and fast food restaurants do not significantly cluster around schools. Apart from this result, the food retail index showed no effect on BMI (β=0.01,p=0.11) or food intake variables assessed by FFQ and 24-HDR. In the built environment of the German study region, clustering of food retailers does not depend on the location of schools. Additionally, the results suggest that the consumption of junk food in young

  20. The Frequency of Unhealthy Food Advertising on Mainland Chinese Television (TV) and Children and Adolescents? Risk of Exposure to Them

    OpenAIRE

    Zhou, Zhenghua; Diao, Qinqin; Shao, Nan; Liang, Youke; Lin, Li; Lei, Yan; Zheng, Lingmei

    2015-01-01

    Objective To conduct an analysis of the frequency of unhealthy food advertising on mainland Chinese television (TV) and children and adolescents? risk of exposure to them. Methods The frequencies of all types of advertisements (ads) on forty TV channels in mainland China, the exact ad broadcast times, and the name and brand of all snacks and western fast foods advertised were recorded from 0800 hours to 2400 hours on both a weekday and a weekend day in a week. The difference in the frequencie...

  1. Neighborhood Prices of Healthier and Unhealthier Foods and Associations with Diet Quality: Evidence from the Multi-Ethnic Study of Atherosclerosis.

    Science.gov (United States)

    Kern, David M; Auchincloss, Amy H; Stehr, Mark F; Roux, Ana V Diez; Moore, Latetia V; Kanter, Genevieve P; Robinson, Lucy F

    2017-11-16

    It is known that the price of food influences the purchasing and consumption decisions of individuals; however, little work has examined if the price of healthier food relative to unhealthier food in an individual's neighborhood is associated with overall dietary quality while using data from multiple regions in the United States. Cross-sectional person-level data came from The Multi-Ethnic Study of Atherosclerosis (exam 5, 2010-2012 n = 2765); a food frequency questionnaire assessed diet. Supermarket food/beverage prices came from Information Resources Inc. (n = 794 supermarkets). For each individual, the average price of select indicators of healthier foods (vegetables, fruits, dairy) and unhealthier foods (soda, sweets, salty snacks), as well as their ratio, was computed for supermarkets within three miles of the person's residential address. Logistic regression estimated odds ratios of a high-quality diet (top quintile of Healthy Eating Index 2010) associated with healthy-to-unhealthy price ratio, adjusted for individual and neighborhood characteristics. Sensitivity analyses used an instrumental variable (IV) approach. Healthier foods cost nearly twice as much as unhealthier foods per serving on average (mean healthy-to-unhealthy ratio = 1.97 [SD 0.14]). A larger healthy-to-unhealthy price ratio was associated with lower odds of a high-quality diet (OR = 0.76 per SD increase in the ratio, 95% CI = [0.64-0.9]). IV analyses largely confirmed these findings although-as expected with IV adjustment-confidence intervals were wide (OR = 0.82 [0.57-1.19]). Policies to address the large price differences between healthier and unhealthy foods may help improve diet quality in the United States.

  2. Neighborhood Prices of Healthier and Unhealthier Foods and Associations with Diet Quality: Evidence from the Multi-Ethnic Study of Atherosclerosis

    Directory of Open Access Journals (Sweden)

    David M. Kern

    2017-11-01

    Full Text Available It is known that the price of food influences the purchasing and consumption decisions of individuals; however, little work has examined if the price of healthier food relative to unhealthier food in an individual’s neighborhood is associated with overall dietary quality while using data from multiple regions in the United States. Cross-sectional person-level data came from The Multi-Ethnic Study of Atherosclerosis (exam 5, 2010–2012, n = 2765; a food frequency questionnaire assessed diet. Supermarket food/beverage prices came from Information Resources Inc. (n = 794 supermarkets. For each individual, the average price of select indicators of healthier foods (vegetables, fruits, dairy and unhealthier foods (soda, sweets, salty snacks, as well as their ratio, was computed for supermarkets within three miles of the person’s residential address. Logistic regression estimated odds ratios of a high-quality diet (top quintile of Healthy Eating Index 2010 associated with healthy-to-unhealthy price ratio, adjusted for individual and neighborhood characteristics. Sensitivity analyses used an instrumental variable (IV approach. Healthier foods cost nearly twice as much as unhealthier foods per serving on average (mean healthy-to-unhealthy ratio = 1.97 [SD 0.14]. A larger healthy-to-unhealthy price ratio was associated with lower odds of a high-quality diet (OR = 0.76 per SD increase in the ratio, 95% CI = [0.64–0.9]. IV analyses largely confirmed these findings although—as expected with IV adjustment—confidence intervals were wide (OR = 0.82 [0.57–1.19]. Policies to address the large price differences between healthier and unhealthy foods may help improve diet quality in the United States.

  3. The Frequency of Unhealthy Food Advertising on Mainland Chinese Television (TV and Children and Adolescents' Risk of Exposure to Them.

    Directory of Open Access Journals (Sweden)

    Zhenghua Zhou

    Full Text Available To conduct an analysis of the frequency of unhealthy food advertising on mainland Chinese television (TV and children and adolescents' risk of exposure to them.The frequencies of all types of advertisements (ads on forty TV channels in mainland China, the exact ad broadcast times, and the name and brand of all snacks and western fast foods advertised were recorded from 0800 hours to 2400 hours on both a weekday and a weekend day in a week. The difference in the frequencies of the diverse types of ads over eight time intervals (each time interval was 2 hours were compared, and the trends in ad frequencies during the time intervals were described.The TV channels broadcast 155 (91-183 (expressed as median [P25-P75] food ads, 87 (38-123 snack ads, 49 (11-85 beverage ads, and 58 (25-76 ads of snacks suitable for limited consumption (SSLCs in a day. The proportion of snack ads among food ads (SPF% was 55.5% (40.3%-71.0%, and the proportion of SSLC ads among snack ads (LPS% was 67.4% (55.4%-79.3%. The ad frequencies for food, snacks, SSLCs, and beverages demonstrated significant differences among the eight time intervals (all P=0.000. TV channels broadcast the most frequent ads for food, snacks, SSLCs, and beverages during the time interval from 2000 hours to 2200 hours among the eight time intervals.Chinese children and adolescents may be at a high risk of exposure to unhealthy food advertising on TV. Reducing the exposure risk strongly requires multisectoral cooperation.

  4. The Frequency of Unhealthy Food Advertising on Mainland Chinese Television (TV) and Children and Adolescents' Risk of Exposure to Them.

    Science.gov (United States)

    Zhou, Zhenghua; Diao, Qinqin; Shao, Nan; Liang, Youke; Lin, Li; Lei, Yan; Zheng, Lingmei

    2015-01-01

    To conduct an analysis of the frequency of unhealthy food advertising on mainland Chinese television (TV) and children and adolescents' risk of exposure to them. The frequencies of all types of advertisements (ads) on forty TV channels in mainland China, the exact ad broadcast times, and the name and brand of all snacks and western fast foods advertised were recorded from 0800 hours to 2400 hours on both a weekday and a weekend day in a week. The difference in the frequencies of the diverse types of ads over eight time intervals (each time interval was 2 hours) were compared, and the trends in ad frequencies during the time intervals were described. The TV channels broadcast 155 (91-183) (expressed as median [P25-P75]) food ads, 87 (38-123) snack ads, 49 (11-85) beverage ads, and 58 (25-76) ads of snacks suitable for limited consumption (SSLCs) in a day. The proportion of snack ads among food ads (SPF%) was 55.5% (40.3%-71.0%), and the proportion of SSLC ads among snack ads (LPS%) was 67.4% (55.4%-79.3%). The ad frequencies for food, snacks, SSLCs, and beverages demonstrated significant differences among the eight time intervals (all P=0.000). TV channels broadcast the most frequent ads for food, snacks, SSLCs, and beverages during the time interval from 2000 hours to 2200 hours among the eight time intervals. Chinese children and adolescents may be at a high risk of exposure to unhealthy food advertising on TV. Reducing the exposure risk strongly requires multisectoral cooperation.

  5. The Frequency of Unhealthy Food Advertising on Mainland Chinese Television (TV) and Children and Adolescents’ Risk of Exposure to Them

    Science.gov (United States)

    Zhou, Zhenghua; Diao, Qinqin; Shao, Nan; Liang, Youke; Lin, Li; Lei, Yan; Zheng, Lingmei

    2015-01-01

    Objective To conduct an analysis of the frequency of unhealthy food advertising on mainland Chinese television (TV) and children and adolescents’ risk of exposure to them. Methods The frequencies of all types of advertisements (ads) on forty TV channels in mainland China, the exact ad broadcast times, and the name and brand of all snacks and western fast foods advertised were recorded from 0800 hours to 2400 hours on both a weekday and a weekend day in a week. The difference in the frequencies of the diverse types of ads over eight time intervals (each time interval was 2 hours) were compared, and the trends in ad frequencies during the time intervals were described. Results The TV channels broadcast 155 (91-183) (expressed as median [P 25-P 75]) food ads, 87 (38-123) snack ads, 49 (11-85) beverage ads, and 58 (25-76) ads of snacks suitable for limited consumption (SSLCs) in a day. The proportion of snack ads among food ads (SPF%) was 55.5% (40.3%-71.0%), and the proportion of SSLC ads among snack ads (LPS%) was 67.4% (55.4%-79.3%). The ad frequencies for food, snacks, SSLCs, and beverages demonstrated significant differences among the eight time intervals (all P=0.000). TV channels broadcast the most frequent ads for food, snacks, SSLCs, and beverages during the time interval from 2000 hours to 2200 hours among the eight time intervals. Conclusions Chinese children and adolescents may be at a high risk of exposure to unhealthy food advertising on TV. Reducing the exposure risk strongly requires multisectoral cooperation. PMID:26133984

  6. The effects of TV unhealthy food brand placement on children. Its separate and joint effect with advertising.

    Science.gov (United States)

    Uribe, Rodrigo; Fuentes-García, Alejandra

    2015-08-01

    This paper examines the effect of unhealthy food brand placement on children across different age groups (9, 12 and 15 year-old children). Results show that both brand awareness, and the behavioral disposition (toward junk food and McDonald's) increased when children were exposed to this marketing technique (in comparison with the control group). In the case of age, older groups (12-15) performed better in brand awareness, but scored lower in behavioral disposition than the 9-year-old group. Moreover, the joint use of advertising and placement (synergy) increased the effect of these communication tactics on children. Results are discussed in terms of previous results of the studies providing evidence of the influence of promotional tools of junk food on children. Copyright © 2015. Published by Elsevier Ltd.

  7. An analysis of potential barriers and enablers to regulating the television marketing of unhealthy foods to children at the state government level in Australia.

    Science.gov (United States)

    Chung, Alexandra; Shill, Jane; Swinburn, Boyd; Mavoa, Helen; Lawrence, Mark; Loff, Bebe; Crammond, Bradley; Sacks, Gary; Allender, Steven; Peeters, Anna

    2012-12-28

    In Australia there have been many calls for government action to halt the effects of unhealthy food marketing on children's health, yet implementation has not occurred. The attitudes of those involved in the policy-making process towards regulatory intervention governing unhealthy food marketing are not well understood. The objective of this research was to understand the perceptions of senior representatives from Australian state and territory governments, statutory authorities and non-government organisations regarding the feasibility of state-level government regulation of television marketing of unhealthy food to children in Australia. Data from in-depth semi-structured interviews with senior representatives from state and territory government departments, statutory authorities and non-government organisations (n=22) were analysed to determine participants' views about regulation of television marketing of unhealthy food to children at the state government level. Data were analysed using content and thematic analyses. Regulation of television marketing of unhealthy food to children was supported as a strategy for obesity prevention. Barriers to implementing regulation at the state level were: the perception that regulation of television advertising is a Commonwealth, not state/territory, responsibility; the power of the food industry and; the need for clear evidence that demonstrates the effectiveness of regulation. Evidence of community support for regulation was also cited as an important factor in determining feasibility. The regulation of unhealthy food marketing to children is perceived to be a feasible strategy for obesity prevention however barriers to implementation at the state level exist. Those involved in state-level policy making generally indicated a preference for Commonwealth-led regulation. This research suggests that implementation of regulation of the television marketing of unhealthy food to children should ideally occur under the direction

  8. An analysis of potential barriers and enablers to regulating the television marketing of unhealthy foods to children at the state government level in Australia

    Directory of Open Access Journals (Sweden)

    Chung Alexandra

    2012-12-01

    Full Text Available Abstract Background In Australia there have been many calls for government action to halt the effects of unhealthy food marketing on children's health, yet implementation has not occurred. The attitudes of those involved in the policy-making process towards regulatory intervention governing unhealthy food marketing are not well understood. The objective of this research was to understand the perceptions of senior representatives from Australian state and territory governments, statutory authorities and non-government organisations regarding the feasibility of state-level government regulation of television marketing of unhealthy food to children in Australia. Method Data from in-depth semi-structured interviews with senior representatives from state and territory government departments, statutory authorities and non-government organisations (n=22 were analysed to determine participants' views about regulation of television marketing of unhealthy food to children at the state government level. Data were analysed using content and thematic analyses. Results Regulation of television marketing of unhealthy food to children was supported as a strategy for obesity prevention. Barriers to implementing regulation at the state level were: the perception that regulation of television advertising is a Commonwealth, not state/territory, responsibility; the power of the food industry and; the need for clear evidence that demonstrates the effectiveness of regulation. Evidence of community support for regulation was also cited as an important factor in determining feasibility. Conclusions The regulation of unhealthy food marketing to children is perceived to be a feasible strategy for obesity prevention however barriers to implementation at the state level exist. Those involved in state-level policy making generally indicated a preference for Commonwealth-led regulation. This research suggests that implementation of regulation of the television marketing of

  9. Accounting for product substitution in the analysis of food taxes targeting obesity.

    Science.gov (United States)

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

  10. The potential of a human rights approach for accelerating the implementation of comprehensive restrictions on the marketing of unhealthy foods and non-alcoholic beverages to children.

    Science.gov (United States)

    Granheim, Sabrina Ionata; Vandevijvere, Stefanie; Torheim, Liv Elin

    2018-01-05

    Overweight and obesity in children is rising at the global level, particularly in low- and middle-income countries. Among the causes for this increase is the marketing of unhealthy food and beverage products, which affects children's food preferences, purchasing requests and consumption patterns. The need to address harmful marketing to children has been recognized at the World Health Organization, with Member States having agreed in 2010 to implement a set of recommendations to restrict such practices. Concurrently, there is an increasing understanding of unhealthy food and malnutrition as human rights concerns. This paper explores the potential of existing legally and non-legally binding human rights instruments for accelerating the implementation of comprehensive restrictions to reduce harmful marketing of unhealthy foods and beverages to children. Four relevant themes were identified in existing human rights instruments: (i) the best interest of the child should be considered above all other interests; (ii) the rights to health and adequate food cannot be realized without supportive healthy environments; (iii) children should be protected from economic exploitation; and (iv) the persuasive marketing of unhealthy food and beverage products is explicitly recognized as a threat to the rights to food and health. In conclusion, existing human rights instruments could be harnessed to advance public health measures to restrict the marketing of unhealthy food and beverage products to children. Policy-makers and advocates should draw from these instruments and refer to State's obligations within international and domestic human rights law to strengthen their efforts to restrict harmful marketing practices to children. © The Author(s) 2018. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  11. The Health Halo Trend in UK Television Food Advertising Viewed by Children: The Rise of Implicit and Explicit Health Messaging in the Promotion of Unhealthy Foods

    Science.gov (United States)

    Harrold, Joanne; Halford, Jason; Boyland, Emma

    2018-01-01

    Monitoring the creative content within food marketing to children is strongly advocated by public health authorities, but few studies address the prevalence of health-related messaging in television adverts. Food and beverage adverts (n = 18,888 in 2008, n = 6664 in 2010) from UK television channels popular with children were coded and analyzed. Physical-activity depiction displayed an 18.8 percentage point increase from 2008 (4.4%) to 2010 (23.2%). Of the food adverts containing physical-activity depiction in 2010, 81.1% were for non-core foods. The appearance of health claims in food adverts in 2010 increased 4.1 percentage points from 2008 levels (20.7% to 24.8%) where the majority of food adverts featuring health and nutrition claims were for non-core foods (58.3%). Health-related (e.g., health/nutrition, weight loss/diet) appeals were used in 17.1% of food adverts during peak child-viewing times, rising to 33.0% of adverts shown on dedicated children’s channels in 2010. Implicit (physical activity) and explicit (health claims) health messages are increasingly prevalent in UK television food advertising viewed by children, and are frequently used to promote unhealthy foods. Policy makers in the UK should consider amendments to the existing statutory approach in order to address this issue. PMID:29558457

  12. The Health Halo Trend in UK Television Food Advertising Viewed by Children: The Rise of Implicit and Explicit Health Messaging in the Promotion of Unhealthy Foods

    Directory of Open Access Journals (Sweden)

    Rosa Whalen

    2018-03-01

    Full Text Available Monitoring the creative content within food marketing to children is strongly advocated by public health authorities, but few studies address the prevalence of health-related messaging in television adverts. Food and beverage adverts (n = 18,888 in 2008, n = 6664 in 2010 from UK television channels popular with children were coded and analyzed. Physical-activity depiction displayed an 18.8 percentage point increase from 2008 (4.4% to 2010 (23.2%. Of the food adverts containing physical-activity depiction in 2010, 81.1% were for non-core foods. The appearance of health claims in food adverts in 2010 increased 4.1 percentage points from 2008 levels (20.7% to 24.8% where the majority of food adverts featuring health and nutrition claims were for non-core foods (58.3%. Health-related (e.g., health/nutrition, weight loss/diet appeals were used in 17.1% of food adverts during peak child-viewing times, rising to 33.0% of adverts shown on dedicated children’s channels in 2010. Implicit (physical activity and explicit (health claims health messages are increasingly prevalent in UK television food advertising viewed by children, and are frequently used to promote unhealthy foods. Policy makers in the UK should consider amendments to the existing statutory approach in order to address this issue.

  13. The Health Halo Trend in UK Television Food Advertising Viewed by Children: The Rise of Implicit and Explicit Health Messaging in the Promotion of Unhealthy Foods.

    Science.gov (United States)

    Whalen, Rosa; Harrold, Joanne; Child, Simon; Halford, Jason; Boyland, Emma

    2018-03-20

    Monitoring the creative content within food marketing to children is strongly advocated by public health authorities, but few studies address the prevalence of health-related messaging in television adverts. Food and beverage adverts ( n = 18,888 in 2008, n = 6664 in 2010) from UK television channels popular with children were coded and analyzed. Physical-activity depiction displayed an 18.8 percentage point increase from 2008 (4.4%) to 2010 (23.2%). Of the food adverts containing physical-activity depiction in 2010, 81.1% were for non-core foods. The appearance of health claims in food adverts in 2010 increased 4.1 percentage points from 2008 levels (20.7% to 24.8%) where the majority of food adverts featuring health and nutrition claims were for non-core foods (58.3%). Health-related (e.g., health/nutrition, weight loss/diet) appeals were used in 17.1% of food adverts during peak child-viewing times, rising to 33.0% of adverts shown on dedicated children's channels in 2010. Implicit (physical activity) and explicit (health claims) health messages are increasingly prevalent in UK television food advertising viewed by children, and are frequently used to promote unhealthy foods. Policy makers in the UK should consider amendments to the existing statutory approach in order to address this issue.

  14. Evaluating the Impact of a Connecticut Program to Reduce Availability of Unhealthy Competitive Food in Schools

    Science.gov (United States)

    Long, Michael W.; Henderson, Kathryn E.; Schwartz, Marlene B.

    2010-01-01

    Background: This article seeks to inform state and local school food policies by evaluating the impact of Connecticut's Healthy Food Certification (HFC), a program which provides monetary incentives to school districts that choose to implement state nutrition standards for all foods sold to students outside reimbursable school meals. Methods: Food…

  15. The unhealthy food environment does not modify the association between obesity and participation in the Supplemental Nutrition Assistance Program (SNAP) in Los Angeles County.

    Science.gov (United States)

    Chaparro, M Pia; Harrison, Gail G; Wang, May C; Seto, Edmund Y W; Pebley, Anne R

    2017-01-14

    Participation in the Supplemental Nutrition Assistance Program (SNAP) has been linked to an increased risk of obesity, but not much is known about the mechanisms behind this association. The objective of this study was to determine if the neighborhood density of unhealthy food outlets modifies the association between obesity and participation in SNAP. Data comes from the first wave of the Los Angeles Family and Neighborhood Survey; included are a subsample of adults (18+ years) who were SNAP participants or eligible non-participants (N = 1,176). We carried out multilevel analyses with obesity (BMI ≥ 30 Kg/m 2 ), SNAP participation, and the neighborhood density of unhealthy food outlets as dependent, independent and modifying variables, respectively, controlling for age, gender, race/ethnicity, marital status, working status, mental health, and neighborhood poverty. SNAP participants had double the odds of obesity compared to eligible non-participants (OR = 2.02; 95%CI = 1.44-2.83). However, the neighborhood density of unhealthy food outlets did not modify this association. SNAP participation was associated with higher odds of obesity in our primarily Hispanic sample in Los Angeles County, with no effect modification found for the unhealthy portion of the food environment. More research is needed with additional food environment measures to confirm our null findings. Additional research is needed to elucidate the mechanisms linking SNAP participation and obesity as they remain unclear.

  16. Influence of unhealthy food and beverage marketing on children's dietary intake and preference: a systematic review and meta-analysis of randomized trials.

    Science.gov (United States)

    Sadeghirad, B; Duhaney, T; Motaghipisheh, S; Campbell, N R C; Johnston, B C

    2016-10-01

    Marketing of foods and beverages high in fat, sugar and salt are suggested to contribute to poor dietary behaviours in children and diet-related diseases later in life. This systematic review and meta-analysis of randomized trials aimed to assess the effects of unhealthy food and beverage marketing on dietary intake (grams or kilocalories) and dietary preference (preference score or percentage of participants who selected specific foods/beverages) among children 2 to 18 years of age. We searched MEDLINE, EMBASE and PsycINFO up to January 2015 for terms related to advertising, unhealthy foods or beverages among children. Randomized trials that assessed the effects of unhealthy food and beverage marketing compared with non-dietary advertisement or no advertisement in children were considered eligible. Two authors independently extracted information on study characteristics and outcomes of interest and assessed risk of bias and the overall quality of evidence using grade methodology. Meta-analysis was conducted separately for dietary intake and preference using a random-effects model. We identified 29 eligible studies, of which 17 studies were included for meta-analysis of dietary preference and nine for meta-analysis of dietary intake. Almost half of the studies were at high risk of bias. Our meta-analysis showed that in children exposed to unhealthy dietary marketing, dietary intake significantly increased (mean difference [MD] = 30.4 kcal, 95% confidence interval [CI] 2.9 to 57.9, and MD = 4.8 g, 95%CI 0.8 to 8.8) during or shortly after exposure to advertisements. Similarly, children exposed to the unhealthy dietary marketing had a higher risk of selecting the advertised foods or beverages (relative risk = 1.1, 95%CI 1.0 to 1.2; P = 0.052). The evidence indicates that unhealthy food and beverage marketing increases dietary intake (moderate quality evidence) and preference (moderate to low quality evidence) for energy-dense, low-nutrition food

  17. First-Year Evaluation of Mexico's Tax on Nonessential Energy-Dense Foods: An Observational Study.

    Directory of Open Access Journals (Sweden)

    Carolina Batis

    2016-07-01

    Full Text Available In an effort to prevent continued increases in obesity and diabetes, in January 2014, the Mexican government implemented an 8% tax on nonessential foods with energy density ≥275 kcal/100 g and a peso-per-liter tax on sugar-sweetened beverages (SSBs. Limited rigorous evaluations of food taxes exist worldwide. The objective of this study was to examine changes in volume of taxed and untaxed packaged food purchases in response to these taxes in the entire sample and stratified by socioeconomic status (SES.This study uses data on household packaged food purchases representative of the Mexican urban population from The Nielsen Company's Mexico Consumer Panel Services (CPS. We included 6,248 households that participated in the Nielsen CPS in at least 2 mo during 2012-2014; average household follow-up was 32.7 mo. We analyzed the volume of purchases of taxed and untaxed foods from January 2012 to December 2014, using a longitudinal, fixed-effects model that adjusted for preexisting trends to test whether the observed post-tax trend was significantly different from the one expected based on the pre-tax trend. We controlled for household characteristics and contextual factors like minimum salary and unemployment rate. The mean volume of purchases of taxed foods in 2014 changed by -25 g (95% confidence interval = -46, -11 per capita per month, or a 5.1% change beyond what would have been expected based on pre-tax (2012-2013 trends, with no corresponding change in purchases of untaxed foods. Low SES households purchased on average 10.2% less taxed foods than expected (-44 [-72, -16] g per capita per month; medium SES households purchased 5.8% less taxed foods than expected (-28 [-46, -11] g per capita per month, whereas high SES households' purchases did not change. The main limitations of our findings are the inability to infer causality because the taxes were implemented at the national level (lack of control group, our sample is only representative of

  18. First-Year Evaluation of Mexico's Tax on Nonessential Energy-Dense Foods: An Observational Study.

    Science.gov (United States)

    Batis, Carolina; Rivera, Juan A; Popkin, Barry M; Taillie, Lindsey Smith

    2016-07-01

    In an effort to prevent continued increases in obesity and diabetes, in January 2014, the Mexican government implemented an 8% tax on nonessential foods with energy density ≥275 kcal/100 g and a peso-per-liter tax on sugar-sweetened beverages (SSBs). Limited rigorous evaluations of food taxes exist worldwide. The objective of this study was to examine changes in volume of taxed and untaxed packaged food purchases in response to these taxes in the entire sample and stratified by socioeconomic status (SES). This study uses data on household packaged food purchases representative of the Mexican urban population from The Nielsen Company's Mexico Consumer Panel Services (CPS). We included 6,248 households that participated in the Nielsen CPS in at least 2 mo during 2012-2014; average household follow-up was 32.7 mo. We analyzed the volume of purchases of taxed and untaxed foods from January 2012 to December 2014, using a longitudinal, fixed-effects model that adjusted for preexisting trends to test whether the observed post-tax trend was significantly different from the one expected based on the pre-tax trend. We controlled for household characteristics and contextual factors like minimum salary and unemployment rate. The mean volume of purchases of taxed foods in 2014 changed by -25 g (95% confidence interval = -46, -11) per capita per month, or a 5.1% change beyond what would have been expected based on pre-tax (2012-2013) trends, with no corresponding change in purchases of untaxed foods. Low SES households purchased on average 10.2% less taxed foods than expected (-44 [-72, -16] g per capita per month); medium SES households purchased 5.8% less taxed foods than expected (-28 [-46, -11] g per capita per month), whereas high SES households' purchases did not change. The main limitations of our findings are the inability to infer causality because the taxes were implemented at the national level (lack of control group), our sample is only representative of urban

  19. Unhealthy and healthy food consumption inside and outside of the school by pre-school and elementary school Mexican children in Tijuana, Mexico.

    Science.gov (United States)

    Vargas, Lilian; Jiménez-Cruz, Arturo; Bacardí-Gascón, Montserrat

    2013-12-01

    Food from lunch packs (LP) or food available inside and outside of school can play an important role in the development of obesity. The purpose of this study was to evaluate the LP of elementary school (ES) and preschool children (PS) in Tijuana, and the foods available to them inside and outside of school. Eight public schools participated in the study. A random sample of all the groups from a school district was conducted. A questionnaire was administered to children in first through sixth grade (ES) and to the parents of PS. LP and food available inside and outside of the school were classified as healthy, unhealthy, and adequate according to the guidelines set forth by the Secretariat of Health. A total of 2,716 questionnaires were administered and the content of 648 LP was assessed. It was observed that 99% of PS had LP prepared at home, a higher percentage than ES. None of the LP of the ES was classified as healthy, and 1% was classified as adequate. Among PS, 21% of the LP were classified as healthy and 6% as adequate. More than half of the children recognized the brand name of foods high in fat, salt, and added sugar available inside and outside of school grounds. Most of the LP of ES and PS and the foods available inside and outside of school were unhealthy and inadequate. A strategy to prevent the availability of unhealthy and inadequate food in LP and foods available inside and outside schools is recommended.

  20. Legal and Administrative Feasibility of a Federal Junk Food and Sugar-Sweetened Beverage Tax to Improve Diet.

    Science.gov (United States)

    Pomeranz, Jennifer L; Wilde, Parke; Huang, Yue; Micha, Renata; Mozaffarian, Dariush

    2018-02-01

    To evaluate legal and administrative feasibility of a federal "junk" food (including sugar-sweetened beverages [SSBs]) tax to improve diet. To assess food definitions and administration models, we systematically searched (1) PubMed (through May 15, 2017) for articles defining foods subject to taxes, and legal and legislative databases as well as online for (2) US federal, state, and tribal junk food tax bills and laws (January 1, 2012-February 28, 2017); SSB taxes (January 1, 2014-February 28, 2017); and international junk food tax laws (as of February 28, 2017); and (3) federal taxing mechanisms and administrative methods (as of February 28, 2017). Articles recommend taxing foods by product category, broad nutrient criteria, specific nutrients or calories, or a combination. US junk food tax bills (n = 6) and laws (n = 3), international junk food laws (n = 2), and US SSB taxes (n = 10) support taxing foods using category-based (n = 8), nutrient-based (n = 1), or combination (n = 12) approaches. Federal taxing mechanisms (particularly manufacturer excise taxes on alcohol) and administrative methods provide informative models. From legal and administrative perspectives, a federal junk food tax appears feasible based on product categories or combination category-plus-nutrient approaches, using a manufacturer excise tax, with additional support for sugar and graduated tax strategies.

  1. The relationship between unhealthy food sales, socio-economic deprivation and childhood weight status: results of a cross-sectional study in England.

    Science.gov (United States)

    Howard Wilsher, Stephanie; Harrison, Flo; Yamoah, Fred; Fearne, Andrew; Jones, Andy

    2016-02-15

    Recent increases in obesity prevalence have led to research into the neighbourhood food environment. Research suggests that proximity and density of food outlets around the home is associated with childhood obesity prevalence, however, the evidence is inconclusive, and associations between food outlet locations and diet are less clear. The purpose of this study is to assess area level associations between sales of unhealthy foods in supermarkets and weight status of children. This study examined the association between weight status in children (4-5 year olds and 10-11 year olds) measured in the National Child Measurement Programme over three time points (2008/9, 2009/10, 2010/11) and annual sales of unhealthy foods (2012/3), as identified from a large supermarket chain. Geographical analysis was conducted to link store-based food sales for 537 stores with 6517 UK Census Areas. Unadjusted associations were examined with error-bar plots and linear regression was used to examine the relationship between the prevalence of overweight and obesity and sales of unhealthy food, while controlling for covariates known to predict weight status in children. A statistically significant relationship was identified between the sales of unhealthy foods and the prevalence of overweight and obese children in both age groups (p sales with the weight status of children. Food sales in geographically referenced supermarkets are a valuable source of data for research into the factors that influence the weight of the surrounding population. Future research could identify factors that might modify food shopping in supermarkets and use of purchasing data could be an effective way to measure the impact of healthy eating campaigns on the weight status of children over time.

  2. Navigating the obesogenic environment : How psychological sensitivity to the food environment and self-regulatory competence are associated with adolescent unhealthy snacking.

    NARCIS (Netherlands)

    Stok, F. Marijn; De Vet, Emely; Wardle, Jane; Chu, Maria T.; De Wit, John; De Ridder, Denise T D

    2015-01-01

    Purpose: Living in an obesogenic environment may not affect all adolescents to the same extent, depending on their psychological sensitivity to the food environment and their self-regulatory competence. The purpose of the current study was to examine associations of these two factors with unhealthy

  3. Navigating the obesogenic environment: How psychological sensitivity to the food environment and self-regulatory competence are associated with adolescent unhealthy snacking

    NARCIS (Netherlands)

    Stok, F.M.; Vet, de E.; Wardle, J.; Chu, M.T.; Wit, J.B.F.; Ridder, de D.T.D.

    2015-01-01

    Purpose: Living in an obesogenic environment may not affect all adolescents to the same extent, depending on their psychological sensitivity to the food environment and their self-regulatory competence. The purpose of the current study was to examine associations of these two factors with unhealthy

  4. Marketing foods to children through product packaging: prolific, unhealthy and misleading.

    Science.gov (United States)

    Mehta, Kaye; Phillips, Clare; Ward, Paul; Coveney, John; Handsley, Elizabeth; Carter, Patricia

    2012-09-01

    To investigate marketing techniques used on the packaging of child-oriented products sold through supermarkets. Food and beverage products which met criteria for 'marketed to children' were recorded as child-oriented. The products were analysed for food categories, nutritional value, and type and extent of marketing techniques used. A major supermarket chain in Adelaide, South Australia. Child-oriented food and beverage products. One hundred and fifty-seven discrete products were marketed to children via product packaging; most (75·2 %) represented non-core foods, being high in fat or sugar. Many marketing techniques (more than sixteen unique marketing techniques) were used to promote child-oriented food products. Claims about health and nutrition were found on 55·5 % of non-core foods. A median of 6·43 marketing techniques per product was found. The high volume and power of marketing non-core foods to children via product packaging in supermarkets should be of concern to policy makers wanting to improve children's diet for their health and to tackle childhood obesity. Claims about health or nutrition on non-core foods deserve urgent attention owing to their potential to mislead and confuse child and adult consumers.

  5. Targeted Beverage Taxes Influence Food and Beverage Purchases among Households with Preschool Children123

    OpenAIRE

    Ford, Christopher N; Ng, Shu Wen; Popkin, Barry M

    2015-01-01

    Background: How beverage taxes might influence purchases of foods and beverages among households with preschool children is unclear. Thus, we examined the relation between beverage taxes and food and beverage purchases among US households with a child 2–5 y of age.

  6. Barriers to avoiding fast-food consumption in an environment supportive of unhealthy eating.

    Science.gov (United States)

    Thornton, Lukar E; Jeffery, Robert W; Crawford, David A

    2013-12-01

    To investigate factors (ability, motivation and the environment) that act as barriers to limiting fast-food consumption in women who live in an environment that is supportive of poor eating habits. Cross-sectional study using self-reports of individual-level data and objectively measured environmental data. Multilevel logistic regression was used to assess factors associated with frequency of fast-food consumption. Socio-economically disadvantaged areas in metropolitan Melbourne, Australia. Women (n 932) from thirty-two socio-economically disadvantaged neighbourhoods living within 3 km of six or more fast-food restaurants. Women were randomly sampled in 2007–2008 as part of baseline data collection for the Resilience for Eating and Activity Despite Inequality (READI) study. Consuming low amounts of fast food was less likely in women with lower perceived ability to shop for and cook healthy foods, lower frequency of family dining, lower family support for healthy eating, more women acquaintances who eat fast food regularly and who lived further from the nearest supermarket. When modelled with the other significant factors, a lower perceived shopping ability, mid levels of family support and living further from the nearest supermarket remained significant. Among those who did not perceive fruits and vegetables to be of high quality, less frequent fast-food consumption was further reduced for those with the lowest confidence in their shopping ability. Interventions designed to improve women's ability and opportunities to shop for healthy foods may be of value in making those who live in high-risk environments better able to eat healthily.

  7. Energy, added sugar, and saturated fat contributions of taxed beverages and foods in Mexico.

    Science.gov (United States)

    Batis, Carolina; Pedraza, Lilia S; Sánchez-Pimienta, Tania G; Aburto, Tania C; Rivera-Dommarco, Juan A

    2017-01-01

    To estimate the dietary contribution of taxed beverages and foods. Using 24-hour diet recall data from the Ensanut 2012 (n=10 096), we estimated the contribution of the items which were taxed in 2014 to the total energy, added sugar, and saturated fat intakes in the entire sample and by sociodemographic characteristics. The contributions for energy, added sugar, and saturated fat were found to be 5.5, 38.1, and 0.4%, respectively, for the taxed beverages, and 14.4, 23.8, and 21.4%, respectively, for the taxed foods. Children and adolescents (vs. adults), medium and high socioeconomic status (vs. low), urban area (vs. rural), and North and Center region (vs. South) had higher energy contribution of taxed beverages and foods. The energy contribution was similar between males and females. These taxes covered an important proportion of Mexicans' diet and therefore have the potential to improve it meaningfully.

  8. The effect of packaging, branding and labeling on the experience of unhealthy food and drink: A review.

    Science.gov (United States)

    Skaczkowski, Gemma; Durkin, Sarah; Kashima, Yoshihisa; Wakefield, Melanie

    2016-04-01

    Extrinsic information, such as packaging, branding and labeling, can significantly alter our experience of food and drink through a process of 'sensation transfer', in which extrinsic attributes are transferred to our sensory perception of a product. The aim of this review was to summarize the literature on sensation transfer for unhealthy food and drink and to investigate personal factors that may influence its occurrence. Seventy-eight studies in 69 articles, published between 1966 and 2014 were identified which evaluated sensation transfer. Sixty-five of the 78 studies found an effect of extrinsic information on taste and/or hedonic outcomes, providing strong evidence for sensation transfer. The majority of studies identified that specific extrinsic information influenced particular products or specific sensory outcomes. Study designs incorporating a measure of expectation allowed a tighter assessment of sensation transfer. The results of such studies confirm the hypothesis that these effects occur when extrinsic information elicits an expectation of product taste, which then forms a framework to guide sensory perception. These studies also support the hypothesis that where sensation transfer does not occur, this is likely due to a mismatch between the expectations elicited by the extrinsic information and the sensory characteristics being measured, or the failure of the extrinsic information to elicit an expectation of taste for that product. Copyright © 2016 Elsevier Ltd. All rights reserved.

  9. The price of healthy and unhealthy foods in Australian primary school canteens.

    Science.gov (United States)

    Wyse, Rebecca; Wiggers, John; Delaney, Tessa; Ooi, Jia Ying; Marshall, Josephine; Clinton-McHarg, Tara; Wolfenden, Luke

    2017-02-01

    To describe the price of Australian school canteen foods according to their nutritional value. Primary school canteen menus were collected as part of a policy compliance randomised trial. For each menu item, dietitians classified its nutritional value; 'green' ('good sources of nutrients'), 'amber' ('some nutritional value'), 'red' ('lack adequate nutritional value') and assigned a food category (e.g. 'Drinks', 'Snacks'). Pricing information was extracted. Within each food category, ANOVAs assessed differences between the mean price of 'green', 'amber' and 'red' items, and post-hoc tests were conducted. Seventy of the 124 invited schools participated. There were significant differences in the mean price of 'green', 'amber' and 'red foods' across categories, with 'green' items more expensive than 'amber' items in main-meal categories ('Sandwiches' +$0.43, 'Hot Foods' +$0.71), and the reverse true for non-meal categories ('Drinks' -$0.13, 'Snacks' -$0.18, 'Frozen Snacks' -$0.25^). Current pricing may not encourage the purchasing of healthy main-meal items by and for students. Further investigation of pricing strategies that enhance the public health benefit of existing school canteen policies and practices are warranted. Implications for Public Health: Providing support to canteen managers regarding healthy canteen policies may have a positive impact on public health nutrition. © 2016 The Authors.

  10. Assessing the longitudinal relationship between Peruvian children’s TV exposure and unhealthy food consumption

    NARCIS (Netherlands)

    Busse, P.; Piotrowski, J.T.

    2017-01-01

    Studies have shown that heavy television exposure is a risk factor for childhood overweight and obesity. This relationship is most typically attributed to the influence of food advertising. Despite this growing array of studies, one limitation is that these studies have focused almost exclusively on

  11. An (un)healthy poster: When environmental cues affect consumers' food choices at vending machines.

    Science.gov (United States)

    Stöckli, Sabrina; Stämpfli, Aline E; Messner, Claude; Brunner, Thomas A

    2016-01-01

    Environmental cues can affect food decisions. There is growing evidence that environmental cues influence how much one consumes. This article demonstrates that environmental cues can similarly impact the healthiness of consumers' food choices. Two field studies examined this effect with consumers of vending machine foods who were exposed to different posters. In field study 1, consumers with a health-evoking nature poster compared to a pleasure-evoking fun fair poster or no poster in their visual sight were more likely to opt for healthy snacks. Consumers were also more likely to buy healthy snacks when primed by an activity poster than when exposed to the fun fair poster. In field study 2, this consumer pattern recurred with a poster of skinny Giacometti sculptures. Overall, the results extend the mainly laboratory-based evidence by demonstrating the health-relevant impact of environmental cues on food decisions in the field. Results are discussed in light of priming literature emphasizing the relevance of preexisting associations, mental concepts and goals. Copyright © 2015 Elsevier Ltd. All rights reserved.

  12. "Highly processed, highly packaged, very unhealthy. But they are low risk": exploring intersections between community food security and food safety.

    Science.gov (United States)

    Speed, Kelsey A; Meyer, Samantha B; Hanning, Rhona M; Majowicz, Shannon E

    2017-10-01

    Food insecurity and foodborne disease are important issues in Canada, and the public health actions taken to address them can be conceptualized as factors shaping the food environment. Given emerging evidence that these two areas may interrelate, the objective of this study was to explore ways in which community food security efforts and food safety practices (and the population health issues they aim to address) may intersect in British Columbia, Canada, and interpret what this might mean for conceptualizing and attaining healthier food environments. We conducted 14 key informant interviews with practitioners working in community food security and food safety in British Columbia, and used qualitative descriptive analysis to identify examples of intersections between the sectors. Participants identified four key ways that the two sectors intersect. They identified (1) how their daily practices to promote safe or healthy food could be helped or hindered by the activities of the other sector; (2) that historically disjointed policies that do not consider multiple health outcomes related to food may complicate the interrelationship; (3) that the relationship of these sectors is also affected by the fact that specific types of food products, such as fresh produce, can be considered both risky and beneficial; and (4) that both sectors are working towards the same goal of improved population health, albeit viewing it through slightly different lenses. Food security and food safety connect in several ways, with implications for characterizing and improving Canadian food environments. Collaboration across separated public health areas related to food is needed when designing new programs or policies aimed at changing the way Canadians eat.

  13. "Highly processed, highly packaged, very unhealthy. But they are low risk": exploring intersections between community food security and food safety

    Directory of Open Access Journals (Sweden)

    Kelsey A. Speed

    2017-10-01

    Full Text Available Introduction: Food insecurity and foodborne disease are important issues in Canada, and the public health actions taken to address them can be conceptualized as factors shaping the food environment. Given emerging evidence that these two areas may interrelate, the objective of this study was to explore ways in which community food security efforts and food safety practices (and the population health issues they aim to address may intersect in British Columbia, Canada, and interpret what this might mean for conceptualizing and attaining healthier food environments. Methods: We conducted 14 key informant interviews with practitioners working in community food security and food safety in British Columbia, and used qualitative descriptive analysis to identify examples of intersections between the sectors. Results: Participants identified four key ways that the two sectors intersect. They identified (1 how their daily practices to promote safe or healthy food could be helped or hindered by the activities of the other sector; (2 that historically disjointed policies that do not consider multiple health outcomes related to food may complicate the interrelationship; (3 that the relationship of these sectors is also affected by the fact that specific types of food products, such as fresh produce, can be considered both risky and beneficial; and (4 that both sectors are working towards the same goal of improved population health, albeit viewing it through slightly different lenses. Conclusion: Food security and food safety connect in several ways, with implications for characterizing and improving Canadian food environments. Collaboration across separated public health areas related to food is needed when designing new programs or policies aimed at changing the way Canadians eat.

  14. Simulating the impact on health of internalising the cost of carbon in food prices combined with a tax on sugar-sweetened beverages.

    Science.gov (United States)

    Briggs, Adam D M; Kehlbacher, Ariane; Tiffin, Richard; Scarborough, Peter

    2016-02-03

    Rising greenhouse gas emissions (GHGEs) have implications for health and up to 30 % of emissions globally are thought to arise from agriculture. Synergies exist between diets low in GHGEs and health however some foods have the opposite relationship, such as sugar production being a relatively low source of GHGEs. In order to address this and to further characterise a healthy sustainable diet, we model the effect on UK non-communicable disease mortality and GHGEs of internalising the social cost of carbon into the price of food alongside a 20 % tax on sugar sweetened beverages (SSBs). Developing previously published work, we simulate four tax scenarios: (A) a GHGEs tax of £2.86/tonne of CO2 equivalents (tCO2e)/100 g product on all products with emissions greater than the mean across all food groups (0.36 kgCO2e/100 g); (B) scenario A but with subsidies on foods with emissions lower than 0.36 kgCO2e/100 g such that the effect is revenue neutral; (C) scenario A but with a 20 % sales tax on SSBs; (D) scenario B but with a 20 % sales tax on SSBs. An almost ideal demand system is used to estimate price elasticities and a comparative risk assessment model is used to estimate changes to non-communicable disease mortality. We estimate that scenario A would lead to 300 deaths delayed or averted, 18,900 ktCO2e fewer GHGEs, and £3.0 billion tax revenue; scenario B, 90 deaths delayed or averted and 17,100 ktCO2e fewer GHGEs; scenario C, 1,200 deaths delayed or averted, 18,500 ktCO2e fewer GHGEs, and £3.4 billion revenue; and scenario D, 2,000 deaths delayed or averted and 16,500 ktCO2e fewer GHGEs. Deaths averted are mainly due to increased fibre and reduced fat consumption; a SSB tax reduces SSB and sugar consumption. Incorporating the social cost of carbon into the price of food has the potential to improve health, reduce GHGEs, and raise revenue. The simple addition of a tax on SSBs can mitigate negative health consequences arising from sugar being low in GHGEs. Further

  15. Indonesian And Australian Tax Policy Implementation In Food And Agriculture Industry

    Directory of Open Access Journals (Sweden)

    Hanggoro Pamungkas

    2014-01-01

    Full Text Available Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987, Swenson (1994 and Hines (1996 concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012. In this paper, we have conducted a study of income tax incentives in food and agriculture industry; where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry. 

  16. The association between BMI development among young children and (un)healthy food choices in response to food advertisements: a longitudinal study.

    Science.gov (United States)

    Folkvord, Frans; Anschütz, Doeschka J; Buijzen, Moniek

    2016-02-09

    Previous studies have focused on the acute effects of food advertisements on the caloric intake of children; however, the long-term effects of this food cue reactivity on weight gain have not been examined. The main aim of this study was to explore if reactivity to food cues in an advertisement was associated with weight status two years later. Children wo had previously taken part in an experiment investigating the impact of advergames on food intake had their height and weight re-measured two years later, for assessment of body mass index (BMI). A within-subject design was used to test the associations between food choices and BMI over time. In the previous experiment, children played an advergame that promoted energy-dense snacks, fruit, or nonfood products, or did not play an advergame (control condition). After playing the game, the free intake of energy-dense snacks and fruits was measured. Children who ate more apple after playing an advergame promoting energy-dense snacks had a lower BMI two years later. Consumption of energy-dense snacks after playing an advergame promoting energy-dense snacks was not associated with BMI two years later. In other condition, no association was found between food intake and BMI after two years . The findings suggest that coping with environmental cues that trigger unhealthy eating behavior is associated with the body mass index of young children two years later. This might imply that learning to respond to food cues by choosing healthy options might prevent children from excessive weight gain. This trial was registered at as ISRCTN17013832 .

  17. Can counter-advertising reduce pre-adolescent children's susceptibility to front-of-package promotions on unhealthy foods? Experimental research.

    Science.gov (United States)

    Dixon, Helen; Scully, Maree; Kelly, Bridget; Chapman, Kathy; Wakefield, Melanie

    2014-09-01

    This study aimed to test whether counter-advertisements (i.e. messages contesting industry marketing) make pre-adolescent children less susceptible to the influence of food promotions. Since children have lower media literacy levels due to their immature cognitive abilities, specific research questions explored were: (1) whether the effectiveness of counter-ads is contingent on children having understood them; and (2) whether counter-ads may be detrimental when they are misinterpreted. A between-subjects experimental design using a web-based methodology was employed. 1351 grade 5-6 students (mean age 11 years) from schools located in metropolitan Melbourne, Australia participated. Participants were randomly shown an animated web banner advertisement (counter-ad challenging front-of-package promotion or control ad) and a pair of food packages from the same product category comprising an unhealthy product featuring a front-of-package promotion (nutrient content claim or sports celebrity endorsement) and a healthier control pack without a front-of-package promotion. Responses to the assigned advertisement, choice of product (healthy versus unhealthy) and ratings of the unhealthy product and front-of-package promotion on various nutritional and image-related attributes were recorded for each child. Sixty-six percent of children who viewed a counter-ad understood its main message. These children rated the front-of-package promotion as less believable and rated the unhealthy product bearing the front-of-package promotion as less healthy compared to the control group. However, children who misunderstood the counter-ad rated the unhealthy product bearing a front-of-package promotion as more healthy and rated the front-of-package promotion more favourably than those who correctly understood the counter-ad. Counter-advertising may have unintended consequences when misunderstood. If public health organizations or government pursue counter-advertising as a strategy to reduce

  18. Unhealthy food and non-alcoholic beverage advertising on children's, youth and family free-to-air and digital television programmes in Thailand.

    Science.gov (United States)

    Jaichuen, Nongnuch; Vandevijvere, Stefanie; Kelly, Bridget; Vongmongkol, Vuthiphan; Phulkerd, Sirinya; Tangcharoensathien, Viroj

    2018-06-15

    Food advertising is a key factor which influences children's food preferences. This study assessed the rates, nutritional quality and contents of food and beverage advertising in children's, youth and family television programmes in Thailand. Free TV was recorded for two weeks in March 2014 from six to ten am and three to eight pm on weekends and three to eight pm on weekdays across all four channels; a total of 344 h recorded. Digital TV was recorded across three channels for one week for 24 h per day in October 2014; a total 504 h recorded. For Free TV, 1359 food advertisements were identified, with on average 2.9 non-core food advertisements per hour per channel. The most frequently advertised food products on free TV were sugar-sweetened drinks. The rates of advertisements containing promotional characters and premium offers were significantly higher for non-core than core foods, 1.2 versus 0.03 and 0.6 versus 0.0 per hour respectively. For Digital TV, 693 food advertisements were identified, with an average of one non-core food advertisement per hour per channel. The most frequently advertised food products on digital TV were baby and toddler milk formulae. Food and beverage advertising on Thai television is predominantly unhealthy. Therefore, the Government and related agencies should introduce and enforce policies to address this issue. Current regulations should be adapted to control both the frequency and nature of unhealthy on-air food marketing to protect the health of Thai children.

  19. Television Viewing by School-Age Children: Associations with Physical Activity, Snack Food Consumption and Unhealthy Weight

    Science.gov (United States)

    Brown, Judith E.; Nicholson, Jan M.; Broom, Dorothy H.; Bittman, Michael

    2011-01-01

    Alarm about the increasing prevalence of childhood obesity has focussed attention on individual lifestyle behaviours that may contribute to unhealthy weight. Television viewing is often a focus of the obesity debate. Not only is it sedentary, it also has the potential to influence other lifestyle behaviours either by displacing physical activities…

  20. Are self-reported unhealthy food choices associated with an increased risk of breast cancer? Prospective cohort study using the British Food Standards Agency nutrient profiling system.

    Science.gov (United States)

    Deschasaux, Mélanie; Julia, Chantal; Kesse-Guyot, Emmanuelle; Lécuyer, Lucie; Adriouch, Solia; Méjean, Caroline; Ducrot, Pauline; Péneau, Sandrine; Latino-Martel, Paule; Fezeu, Léopold K; Fassier, Philippine; Hercberg, Serge; Touvier, Mathilde

    2017-06-08

    French authorities are considering the implementation of a simplified nutrition labelling system on food products to help consumers make healthier food choices. One of the most documented candidates (Five-Colour Nutrition Label/Nutri-score) is based on the British Food Standards Agency Nutrient Profiling System (FSA-NPS), a score calculated for each food/beverage using the 100 g amount of energy, sugar, saturated fatty acid, sodium, fibres, proteins, and fruits and vegetables. To assess its potential public health relevance, studies were conducted on the association between the nutritional quality of the diet, measured at the individual level by an energy-weighted mean of all FSA-NPS scores of foods usually consumed (FSA-NPS dietary index (FSA-NPS DI)), and the risk of chronic diseases. The present study aimed at investigating the relationship between the FSA-NPS DI and breast cancer risk. Prospective study. Population based, NutriNet-Santé cohort, France. 46 864 women aged ≥35 years who completed ≥3 24-hour dietary records during their first 2 year of follow-up. Associations between FSA-NPS DI and breast cancer risk (555 incident breast cancers diagnosed between 2009 and 2015) were characterised by multivariable-adjusted Cox proportional hazard models. A higher FSA-NPS DI (lower nutritional quality of the diet) was associated with an increased breast cancer risk (HR 1-point increment =1.06 (1.02-1.11), p=0.005; HR Q5vs.Q1 =1.52 (1.11-2.08), p trend=0.002). Similar trends were observed in premenopausal and postmenopausal women (HR 1-point increment =1.09 (1.01-1.18) and 1.05 (1.00-1.11), respectively).This study was based on an observational cohort using self-reported dietary data, thus residual confounding cannot be entirely ruled out. Finally, this holistic approach does not allow investigating which factors in the diet most specifically influence breast cancer risk. These results suggested that unhealthy food choices, as characterised by the FSA-NPS, may

  1. Food taxes and calories purchased in the virtual supermarket : a preliminary study

    NARCIS (Netherlands)

    Poelman, M.P.; Kroeze, willemieke; Waterlander, Wilma; de Boer, Michiel; Steenhuis, Ingrid

    2017-01-01

    Purpose The purpose of this paper is to examine the effectiveness of three food taxation schemes on energy (kcal), saturated fat (gram) and sugar (gram) purchased in the virtual supermarket. Design/methodology/approach Based on the literature, three food taxation schemes were developed (sugar tax,

  2. Energy, added sugar, and saturated fat contributions of taxed beverages and foods in Mexico

    Directory of Open Access Journals (Sweden)

    Carolina Batis

    2017-08-01

    Full Text Available Objective. To estimate the dietary contribution of taxed beverages and foods. Materials and methods. Using 24-hour diet recall data from the Ensanut 2012 (n=10 096, we estimated the contribution of the items which were taxed in 2014 to the total energy, added sugar, and saturated fat intakes in the entire sample and by sociodemographic characteristics. Results. The contributions for energy, added sugar, and saturated fat were found to be 5.5, 38.1, and 0.4%, respectively, for the taxed beverages, and 14.4, 23.8, and 21.4%, respectively, for the taxed foods. Children and adolescents (vs. adults, medium and high socioeconomic status (vs. low, urban area (vs. rural, and North and Center region (vs. South had higher energy contribution of taxed beverages and foods. The energy contribution was similar between males and females. Conclusions. These taxes covered an important proportion of Mexicans’ diet and therefore have the potential to improve it meaningfully.

  3. Targeted Beverage Taxes Influence Food and Beverage Purchases among Households with Preschool Children.

    Science.gov (United States)

    Ford, Christopher N; Ng, Shu Wen; Popkin, Barry M

    2015-08-01

    How beverage taxes might influence purchases of foods and beverages among households with preschool children is unclear. Thus, we examined the relation between beverage taxes and food and beverage purchases among US households with a child 2-5 y of age. We examined how a potential tax on sugar-sweetened beverages (SSBs), or SSBs and >1% fat and/or high-sugar milk, would influence household food and beverage purchases among US households with a preschool child. We aimed to identify the lowest tax rate associated with meaningful changes in purchases. We used household food and beverage purchase data from households with a single child who participated in the 2009-2012 Nielsen Homescan Panel. A 2-part, multilevel panel model was used to examine the relation between beverage prices and food and beverage purchases. Logistic regression was used in the first part of the model to estimate the probability of a food/beverage being purchased, whereas the second part of the model used log-linear regression to estimate predicted changes in purchases among reporting households. Estimates from both parts were combined, and bootstrapping was performed to obtain corrected SEs. In separate models, prices of SSBs, or SSBs and >1% and/or high-sugar milk, were perturbed by +10%, +15%, and +20%. Predicted changes in food and beverage purchases were compared across models. Price increases of 10%, 15%, and 20% on SSBs were associated with fewer purchases of juice drinks, whereas price increases of 10%, 15%, and 20% simulated on both SSBs plus >1% fat and/or high-sugar milk (combined tax) were associated with fewer kilocalories purchased from >1% fat, low-sugar milk, and meat, poultry, fish, and mixed meat dishes. Our study provides further evidence that a tax on beverages high in sugar and/or fat may be associated with favorable changes in beverage purchases among US households with a preschool child. © 2015 American Society for Nutrition.

  4. Targeted Beverage Taxes Influence Food and Beverage Purchases among Households with Preschool Children123

    Science.gov (United States)

    Ford, Christopher N; Ng, Shu Wen; Popkin, Barry M

    2015-01-01

    Background: How beverage taxes might influence purchases of foods and beverages among households with preschool children is unclear. Thus, we examined the relation between beverage taxes and food and beverage purchases among US households with a child 2–5 y of age. Objectives: We examined how a potential tax on sugar-sweetened beverages (SSBs), or SSBs and >1% fat and/or high-sugar milk, would influence household food and beverage purchases among US households with a preschool child. We aimed to identify the lowest tax rate associated with meaningful changes in purchases. Methods: We used household food and beverage purchase data from households with a single child who participated in the 2009–2012 Nielsen Homescan Panel. A 2-part, multilevel panel model was used to examine the relation between beverage prices and food and beverage purchases. Logistic regression was used in the first part of the model to estimate the probability of a food/beverage being purchased, whereas the second part of the model used log-linear regression to estimate predicted changes in purchases among reporting households. Estimates from both parts were combined, and bootstrapping was performed to obtain corrected SEs. In separate models, prices of SSBs, or SSBs and >1% and/or high-sugar milk, were perturbed by +10%, +15%, and +20%. Predicted changes in food and beverage purchases were compared across models. Results: Price increases of 10%, 15%, and 20% on SSBs were associated with fewer purchases of juice drinks, whereas price increases of 10%, 15%, and 20% simulated on both SSBs plus >1% fat and/or high-sugar milk (combined tax) were associated with fewer kilocalories purchased from >1% fat, low-sugar milk, and meat, poultry, fish, and mixed meat dishes. Conclusions: Our study provides further evidence that a tax on beverages high in sugar and/or fat may be associated with favorable changes in beverage purchases among US households with a preschool child. PMID:26063069

  5. First-Year Evaluation of Mexico’s Tax on Nonessential Energy-Dense Foods: An Observational Study

    Science.gov (United States)

    Rivera, Juan A.; Popkin, Barry M.; Taillie, Lindsey Smith

    2016-01-01

    Background In an effort to prevent continued increases in obesity and diabetes, in January 2014, the Mexican government implemented an 8% tax on nonessential foods with energy density ≥275 kcal/100 g and a peso-per-liter tax on sugar-sweetened beverages (SSBs). Limited rigorous evaluations of food taxes exist worldwide. The objective of this study was to examine changes in volume of taxed and untaxed packaged food purchases in response to these taxes in the entire sample and stratified by socioeconomic status (SES). Methods and Findings This study uses data on household packaged food purchases representative of the Mexican urban population from The Nielsen Company’s Mexico Consumer Panel Services (CPS). We included 6,248 households that participated in the Nielsen CPS in at least 2 mo during 2012–2014; average household follow-up was 32.7 mo. We analyzed the volume of purchases of taxed and untaxed foods from January 2012 to December 2014, using a longitudinal, fixed-effects model that adjusted for preexisting trends to test whether the observed post-tax trend was significantly different from the one expected based on the pre-tax trend. We controlled for household characteristics and contextual factors like minimum salary and unemployment rate. The mean volume of purchases of taxed foods in 2014 changed by -25 g (95% confidence interval = -46, -11) per capita per month, or a 5.1% change beyond what would have been expected based on pre-tax (2012–2013) trends, with no corresponding change in purchases of untaxed foods. Low SES households purchased on average 10.2% less taxed foods than expected (-44 [–72, –16] g per capita per month); medium SES households purchased 5.8% less taxed foods than expected (-28 [–46, –11] g per capita per month), whereas high SES households’ purchases did not change. The main limitations of our findings are the inability to infer causality because the taxes were implemented at the national level (lack of control group

  6. The influence of family functioning on the consumption of unhealthy foods and beverages among 1- to 12-y-old children in Victoria, Australia.

    Science.gov (United States)

    Renzaho, Andre M N; Dau, Atemthi; Cyril, Sheila; Ayala, Guadalupe X

    2014-09-01

    Family functioning, which reflects how well family members communicate and interact with each other, is associated with childhood overweight and obesity, but its association with children's eating behaviors remains unclear. The aim of this study was to examine the association between family functioning and unhealthy food and beverage consumption among children ages 1 to 12 y old. As part of the Victorian Child Health and Wellbeing study, a random sample of 4602 caregivers of children completed an interview during a single telephone interview in 2006. Caregivers reported on their child's consumption of three types of unhealthy foods and beverages, and responses were recoded into weekly consumption of potato crisps and chips, monthly consumption of takeaway foods, and daily consumption of sweet beverages. Family functioning included general functioning (α = 0.89) and parental psychological distress (α = 0.78). Consumption of potato crisps and chips occurred, on average, twice a week, while takeaway foods were consumed an average of three times per month. Consistently and controlling for other covariates, male caregivers had children who consumed takeaway foods more frequently and who drank more daily cups of sweet beverages. Caregiver education and living in a single-parent household were consistently associated with poorer eating habits. In all models, general family functioning and parental psychological distress were associated with poorer eating habits. In addition to traditional methods for improving diet, family-based interventions need to target more general aspects of the family's and caregiver's functioning to improve dietary intake. Copyright © 2014 Elsevier Inc. All rights reserved.

  7. The effect of using consumption taxes on foods to promote climate friendly diets

    DEFF Research Database (Denmark)

    Edjabou, Louise Dyhr; Smed, Sinne

    2013-01-01

    policy instrument to decrease emissions from agriculture than a tax based directly on emissions from production. In this study, we look at the effect of internalising the social costs of greenhouse gas emissions through a tax based on CO2 equivalents for 23 different foods. Furthermore, we compare......Agriculture is responsible for 17–35% of global anthropogenic greenhouse gas emissions with livestock production contributing by approximately 18–22% of global emissions. Due to high monitoring costs and low technical potential for emission reductions, a tax on consumption may be a more efficient...... the loss in consumer surplus and the changed dietary composition for different taxation scenarios. In the most efficient scenario, we find a decrease in the carbon footprint from foods for an average household of 2.3–8.8% at a cost of 0.15–1.73 DKK per kg CO2 equivalent whereas the most effective scenario...

  8. Designing a food tax to impact food-related non-communicable diseases: the case of Chile

    OpenAIRE

    Caro, Juan Carlos; Smith-Taillie, Lindsey; Ng, Shu Wen; Popkin, Barry

    2017-01-01

    The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing significant health costs. Chile has the highest SSB consumption in the world, very high junk food intake and very rapid increases in these poor components of the diet plus obesity prevalence. This study’s purpose is to compare the effect of different tax schemes for SSBs and ul...

  9. An environmental tax towards more sustainable food consumption: empirical evidence of the French meat and marine food consumption

    OpenAIRE

    Bonnet, Céline; Bouamra-Mechemache, Zohra; Corre, Tifenn

    2016-01-01

    After fossil fuels, agricultural production and fisheries are industries with the largest impact on the environment in terms of greenhouse gas (GHG) emissions, especially in the production of ruminant meats such as beef, veal or lamb. In order to reduce this environmental impact, consumers can change their food consumption habits to utilize less polluting products such as white meats or vegetable food products. We analyze whether or not a CO2 equivalent (CO2-eq) tax policy can change consumer...

  10. Policy lessons from health taxes: a systematic review of empirical studies.

    Science.gov (United States)

    Wright, Alexandra; Smith, Katherine E; Hellowell, Mark

    2017-06-19

    Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i) reduce consumption of targeted products and related harms; (ii) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii) be made politically sustainable. Six scientific and four grey-literature databases were searched for empirical studies of 'health taxes' - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream is reduced. Hence, policy actors need to be clear about the primary

  11. Removing the Australian tax exemption on healthy food adds food stress to families vulnerable to poor nutrition.

    Science.gov (United States)

    Landrigan, Timothy J; Kerr, Deborah A; Dhaliwal, Satvinder S; Savage, Victoria; Pollard, Christina M

    2017-12-01

    To assess the impact of changing the Australian Goods and Services Tax (GST) on household food stress, which occurs when >25% of disposable income needs to be spent on food. Weekly healthy meal plan costs for average-income (AI), low-income (LI) and welfare-dependent (WDI) families were calculated using the 2013 Western Australian (WA) Food Access and Costs Survey. Four GST scenarios were compared: 1) status quo; 2) increasing GST to 15%; 3) expanding base to include exempt foods at 10% GST; and 4) expanding base to include exempt foods and increasing the tax to 15%. Single-parent families risk food stress regardless of their income or the GST scenario (requiring 24-42% of disposable income). The probability of food stress in Scenario 1 is 100% for WDI two-parent families and 36% for LI earners. In Scenarios 3 and 4, food stress probability is 60-72% for two-parent LI families and AI single-parent families, increasing to 88-94% if residing in very remote areas. There is food stress risk among single-parent, LI and WDI families, particularly those residing in very remote areas. Implications for public health: Expanding GST places an additional burden on people who are already vulnerable to poor nutrition and chronic disease due to their socioeconomic circumstances. © 2017 The Authors.

  12. The effectiveness of self-regulation in limiting the advertising of unhealthy foods and beverages on children's preferred websites in Canada.

    Science.gov (United States)

    Potvin Kent, Monique; Pauzé, Elise

    2018-06-01

    To assess the effectiveness of the self-regulatory Canadian Children's Food and Beverage Advertising Initiative (CAI) in limiting advertising of unhealthy foods and beverages on children's preferred websites in Canada.Design/Setting/SubjectsSyndicated Internet advertising exposure data were used to identify the ten most popular websites for children (aged 2-11 years) and determine the frequency of food/beverage banner and pop-up ads on these websites from June 2015 to May 2016. Nutrition information for advertised products was collected and their nutrient content per 100 g was calculated. Nutritional quality of all food/beverage ads was assessed using the Pan American Health Organization (PAHO) and UK Nutrient Profile Models (NPM). Nutritional quality of CAI and non-CAI company ads was compared using χ 2 analyses and independent t tests. About 54 million food/beverage ads were viewed on children's preferred websites from June 2015 to May 2016. Most (93·4 %) product ads were categorized as excessive in fat, Na or free sugars as per the PAHO NPM and 73·8 % were deemed less healthy according to the UK NPM. CAI-company ads were 2·2 times more likely (OR; 99 % CI) to be excessive in at least one nutrient (2·2; 2·1, 2·2, Pfood and beverage advertising on children's preferred websites in Canada. Mandatory regulations are needed.

  13. Associating a prototypical forbidden food item with guilt or celebration: relationships with indicators of (un)healthy eating and the moderating role of stress and depressive symptoms.

    Science.gov (United States)

    Kuijer, Roeline G; Boyce, Jessica A; Marshall, Emma M

    2015-01-01

    The increase in obesity and the many educational messages prompting us to eat a healthy diet have heightened people's concerns about the effects of food choice on health and weight. An unintended side effect may be that such awareness fuels feelings of guilt and worry about food. Although guilt has the potential to motivate behaviour change, it may also lead to feelings of helplessness and loss of control. The current study examined the relationship between a default association of either 'guilt' or 'celebration' with a prototypical forbidden food item (chocolate cake), indicators of healthy eating and choosing food for mood regulation reasons. Following a 'diathesis-stress' perspective, the moderating roles of depressive symptoms and stress were examined. Although a default association of guilt was found to be harmless under some circumstances (i.e. under low stress), those who associated chocolate cake with guilt (vs. celebration) reported unhealthier eating habits and lower levels of perceived behavioural control over healthy eating when under stress, rated mood regulation reasons for food choice as important irrespective of their current affective state, and did not have more positive attitudes towards healthy eating. Implications for public health messages and interventions will be discussed.

  14. Policy lessons from health taxes: a systematic review of empirical studies

    Directory of Open Access Journals (Sweden)

    Alexandra Wright

    2017-06-01

    Full Text Available Abstract Background Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i reduce consumption of targeted products and related harms; (ii generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii be made politically sustainable. Methods Six scientific and four grey-literature databases were searched for empirical studies of ‘health taxes’ – defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Results Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. Conclusions If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream

  15. Does a 'protective' message reduce the impact of an advergame promoting unhealthy foods to children? An experimental study in Spain and The Netherlands.

    Science.gov (United States)

    Folkvord, Frans; Lupiáñez-Villanueva, Francisco; Codagnone, Cristiano; Bogliacino, Francesco; Veltri, Giuseppe; Gaskell, George

    2017-05-01

    The weight of evidence points to the advertising of food affecting food consumption, especially among children. Such advertising often promotes unhealthy foods. Current policy deliberations focus on developing effective 'protective' messages to increase advertising literacy and consequent scepticism about advertising targeting children. This study examined whether incorporating a 'protective' message in an advergame promoting energy-dense snacks would reduce children's snack intake. A randomized between-subject design was conducted in the Netherlands (N = 215) and Spain (N = 382) with an advergame promoting either energy-dense snacks or nonfood products. The results showed that playing an advergame promoting energy-dense snacks increased caloric intake in both countries, irrespective of whether the 'protective' message was present or not. These results point to the limitations of 'protective' messages and advertising literacy and provide policy makers with a rationale for extending the current prohibition of food advertising to young children in the terrestrial media to online environments. Copyright © 2017 Elsevier Ltd. All rights reserved.

  16. Nutritional advice from George Orwell. Exploring the social mechanisms behind the overconsumption of unhealthy foods by people with low socio-economic status.

    Science.gov (United States)

    Larsen, Morten H

    2015-08-01

    Despite a general consensus and recognition of the importance of the "social gradient" on nutritional standards and ultimately people's health, (Budrys, 2003; Marmot & Wilkinson, 1999; Marmot et al., 1991; Ross & Wu, 1995), the body of literature identifying and describing the actual underlying social mechanisms which could explain this association is small, fragmented and not contained within one single discipline of thought - the effects of this conundrum seem easier to describe than to explain. The aim of this article is therefore to explore and identify social mechanisms, which could help explain why people with low socio-economic status consume a disproportionate amount of unhealthy foods and therefore also observe poorer diets. It is therefore in many ways an exploration into the nature of (relative) poverty. The point of departure for this exploration and identification is historical descriptions (in the form of excerpts) from George Orwell's (1937) book "The Road to Wigan Pier" on the living conditions of the British working classes. These descriptions will be aligned with results from contemporary research into nutritional behaviour. Strong similarities are identified between George Orwell's historical descriptions of the working-class's unhealthy diet and the findings from contemporary research into nutritional behaviour of people with a low socio-economic status. Certain social mechanisms influencing nutritional choices are readily identifiable across disciplines, and even partly reproduced in different historical, social and spatial contexts, with stronger negative (nutritional) consequences for people with low socio-economic status. The disregard of social mechanisms, and therefore implicitly issues of class, could indicate a general "de-socialization" of nutritional advice also in its dispersal through various health-promotion initiatives and campaigns, which raises serious questions about the usefulness of much nutritional advice, already

  17. High tax on high energy dense foods and its effects on the purchase of calories in a supermarket. An experiment.

    Science.gov (United States)

    Nederkoorn, Chantal; Havermans, Remco C; Giesen, Janneke C A H; Jansen, Anita

    2011-06-01

    The present study examined whether a high tax on high calorie dense foods effectively reduces the purchased calories of high energy dense foods in a web based supermarket, and whether this effect is moderated by budget and weight status. 306 participants purchased groceries in a web based supermarket, with an individualized budget based on what they normally spend. Results showed that relative to the no tax condition, the participants in the tax condition bought less calories. The main reduction was found in high energy dense products and in calories from carbohydrates, but not in calories from fat. BMI and budget did not influence the effectiveness of the tax. The reduction in calories occurred regardless of budget or BMI implying that a food tax may be a beneficial tool, along with other measures, in promoting a diet with fewer calories. Copyright © 2011 Elsevier Ltd. All rights reserved.

  18. Advertising as a cue to consume: a systematic review and meta-analysis of the effects of acute exposure to unhealthy food and nonalcoholic beverage advertising on intake in children and adults.

    Science.gov (United States)

    Boyland, Emma J; Nolan, Sarah; Kelly, Bridget; Tudur-Smith, Catrin; Jones, Andrew; Halford, Jason Cg; Robinson, Eric

    2016-02-01

    Several studies have assessed the effects of food and nonalcoholic beverage (hereafter collectively referred to as food) advertising on food consumption, but the results of these studies have been mixed. This lack of clarity may be impeding policy action. We examined the evidence for a relation between acute exposure to experimental unhealthy food advertising and food consumption. The study was a systematic review and meta-analysis of published studies in which advertising exposure (television or Internet) was experimentally manipulated, and food intake was measured. Five electronic databases were searched for relevant publications (SCOPUS, PsycINFO, MEDLINE, Emerald Insight, and JSTOR). An inverse variance meta-analysis was used whereby the standardized mean difference (SMD) in food intake was calculated between unhealthy food advertising and control conditions. Twenty-two articles were eligible for inclusion. Data were available for 18 articles to be included in the meta-analysis (which provided 20 comparisons). With all available data included, the analysis indicated a small-to-moderate effect size for advertising on food consumption with participants eating more after exposure to food advertising than after control conditions (SMD: 0.37; 95% CI: 0.09; 0.65; I(2) = 98%). Subgroup analyses showed that the experiments with adult participants provided no evidence of an effect of advertising on intake (SMD: 0.00; P = 1.00; 95% CI: -0.08, 0.08; I(2) = 8%), but a significant effect of moderate size was shown for children, whereby food advertising exposure was associated with greater food intake (SMD: 0.56; P = 0.003; 95% CI: 0.18, 0.94; I(2) = 98%). Evidence to date shows that acute exposure to food advertising increases food intake in children but not in adults. These data support public health policy action that seeks to reduce children's exposure to unhealthy food advertising. © 2016 American Society for Nutrition.

  19. One unhealthy commodities industry? Understanding links across tobacco, alcohol and ultra-processed food manufacturers and their implications for tobacco control and the SDGS

    Directory of Open Access Journals (Sweden)

    Jeff Collin

    2018-03-01

    Full Text Available Background FCTC Article 5.3 requires protection against tobacco industry interference in policy-making. By contrast, manufacturers of alcohol and ultra-processed food and drink products are often identified as potential partners in multi-sectoral health initiatives, including via the Sustainable Development Goals (SDGs. This divergence has been questioned given evidence of strategic similarities across sectors, to which this presentation adds an examination of structural links and their implications for health policy. This focuses on an analysis of 'interlocking directorates', via which directors of one organisation also occupy positions on different boards, widely as the principal indicator of network ties across corporations. Methods Using data from corporate websites, annual reports and business databases, we employ UCINET social network analysis software to examine interlocks in the top six transnational companies of each sector within and across tobacco, alcohol and food companies, with political elites, and with health and development agencies. Results We present findings via (i profiles of individual tobacco industry directors, highlighting strategically valuable links to other actors; (ii a quantitative comparison of interlocks across the three sectors, with no direct links between tobacco and food companies but with alcohol companies providing several bridges between them, and with food companies more extensively linked to political elites and health agencies; (iii a case study of the board of brewing giant SAB Miller at the time of its mega-merger with AB InBev to highlight the significance to tobacco control of wider interactions enabled by interlocks. Conclusions This account of linkages across tobacco, alcohol and ultra-processed food companies calls into question regulatory approaches that treat the tobacco industry as an exceptional case. Neglecting conflicts of interest with other unhealthy commodity producers is potentially

  20. The potential role of taxes and subsidies on food in the prevention of obesity in Europe.

    Science.gov (United States)

    González-Zapata, Laura Inés; Alvarez-Dardet, Carlos; Millstone, Erik; Clemente-Gómez, Vicente; Holdsworth, Michelle; Ortiz-Moncada, Rocio; Lobstein, Tim; Sarri, Katerina; De Marchi, Bruna; Horvath, Katalin Z

    2010-08-01

    Obesity implies costs not only for the individual but also for society. The authors explore the opinions of stakeholders on the potential of taxes or subsidies, as measures for tackling obesity in Europe. Structured interviews were conducted using Multicriteria Mapping, a computer-based, decision-support tool, with 189 interviewees drawn from 21 different stakeholder categories across nine members of the EU interviews, to appraise 20 predefined policy options aimed at reducing obesity, including 'taxing obesity-promoting foods' and 'subsidising healthy foods.' A four-step approach involved selecting options, defining criteria, scoring options quantitatively and weighting criteria to provide overall rankings of options. Interviews were recorded and transcribed to yield qualitative data. Compared with other policy options appraised, taxation and subsidies were not favourably received, mainly because they were considered difficult to implement. Overall, trade unions rated both options more favourably than all other stakeholder groups. As anticipated, both options received their lowest scores from representatives of the farming, food processing and advertising industries. Nutritional/obesity advisory experts and public sector caterers gave the most positive ratings to subsidies overall. Along with public health professionals, large commercial retailers were most in favour of taxation. Taxation and subsidies were poorly appraised compared with other policy measures, with stakeholders expressing reservations mainly focussed on the practicalities and cost of introducing such measures. Although applying taxes/subsidies could be useful to combat obesity, the study suggests that most stakeholders still need to be convinced of their viability and acceptability when compared with other measures.

  1. [UNHEALTHY FOOD INTAKE IS LINKED TO HIGHER PREVALENCE OF METABOLIC SYNDROME IN CHILEAN ADULT POPULATION: CROSS SECTIONAL STUDY IN 2009-2010 NATIONAL HEALTH SURVEY].

    Science.gov (United States)

    Dussaillant, Catalina; Echeverría, Guadalupe; Villarroel, Luis; Marin, Pedro Paulo; Rigotti, Attilio

    2015-11-01

    metabolic syndrome (MS) is a clustering of risk factors known to promote cardiovascular disease and diabetes. Environmental factors, such as unhealthy diet, play a major role in the development of this condition. In this study, we evaluated the prevalence of MS and its association with food intake quality among Chilean adults. we analyzed data of 2 561 adults (≥ 18 years-old) included in the last National Health Survey (NHS 2009-2010) who had appropriate information to diagnose MS based on ATP III-NCEP guidelines. Consumption frequency of fish, whole grains, dairy, fruits and vegetables was also analyzed and associated with MS prevalence. Using a healthy diet score (HDS), we described the overall diet quality and further correlated it with MS prevalence. we found that lower whole grain intake was associated with greater MS prevalence (OR = 1.78; 95% CI: 1.088-2.919; p = 0.022). HDS showed better diet quality among women and in subjects with increasing age and higher educational level. A HDS Chilean adult population exhibits a high prevalence of MS linked to a poor diet quality. Copyright AULA MEDICA EDICIONES 2014. Published by AULA MEDICA. All rights reserved.

  2. The taxation of unhealthy energy-dense foods (EDFs) and sugar-sweetened beverages (SSBs): An overview of patterns observed in the policy content and policy context of 13 case studies.

    Science.gov (United States)

    Hagenaars, Luc Louis; Jeurissen, Patrick Paulus Theodoor; Klazinga, Niek Sieds

    2017-08-01

    Taxation of energy-dense foods (EDFs) and sugar-sweetened beverages (SSBs) is increasingly of interest as a novel public health and fiscal policy instrument. However academic interest in policy determinants has remained limited. We address this paucity by comparing the policy content and policy context of EDF/SSB taxes witnessed in 13 case studies, of which we assume the tax is sufficiently high to induce behavioural change. The observational and non-randomized studies published on our case studies seem to indicate that the EDF/SSB taxes under investigation generally had the desired effects on prices and consumption of targeted products. The revenue collection of EDF/SSB taxes is minimal yet significant. Administrative practicalities in tax levying are important, possibly explaining why a drift towards solely taxing SSBs can be noted, as these can be demarcated more easily, with levies seemingly increasing in more recent case studies. Despite the growing body of evidence suggesting that EDF/SSB taxes have the potential to improve health, fiscal needs more often seem to lay their policy foundation rather than public health advocacy. A remarkable amount of conservative/liberal governments have adopted these taxes, although in many cases revenues are earmarked for benefits compensating regressive income effects. Governments voice diverse policy rationales, ranging from explicitly describing the tax as a public health instrument, to solely explicating revenue raising. Copyright © 2017 Elsevier B.V. All rights reserved.

  3. The Potential Cost-Effectiveness and Equity Impacts of Restricting Television Advertising of Unhealthy Food and Beverages to Australian Children

    Science.gov (United States)

    Veerman, Lennert; Lal, Anita; Peeters, Anna; Backholer, Kathryn; Moodie, Marjory

    2018-01-01

    Television (TV) advertising of food and beverages high in fat, sugar and salt (HFSS) influences food preferences and consumption. Children from lower socioeconomic position (SEP) have higher exposure to TV advertising due to more time spent watching TV. This paper sought to estimate the cost-effectiveness of legislation to restrict HFSS TV advertising until 9:30 pm, and to examine how health benefits and healthcare cost-savings differ by SEP. Cost-effectiveness modelling was undertaken (i) at the population level, and (ii) by area-level SEP. A multi-state multiple-cohort lifetable model was used to estimate obesity-related health outcomes and healthcare cost-savings over the lifetime of the 2010 Australian population. Incremental cost-effectiveness ratios (ICERs) were reported, with assumptions tested through sensitivity analyses. An intervention restricting HFSS TV advertising would cost AUD5.9M (95% UI AUD5.8M–AUD7M), resulting in modelled reductions in energy intake (mean 115 kJ/day) and body mass index (BMI) (mean 0.352 kg/m2). The intervention is likely to be cost-saving, with 1.4 times higher total cost-savings and 1.5 times higher health benefits in the most disadvantaged socioeconomic group (17,512 HALYs saved (95% UI 10,372–25,155); total cost-savings AUD126.3M (95% UI AUD58.7M–196.9M) over the lifetime) compared to the least disadvantaged socioeconomic group (11,321 HALYs saved (95% UI 6812–15,679); total cost-savings AUD90.9M (95% UI AUD44.3M–136.3M)). Legislation to restrict HFSS TV advertising is likely to be cost-effective, with greater health benefits and healthcare cost-savings for children with low SEP. PMID:29762517

  4. The Potential Cost-Effectiveness and Equity Impacts of Restricting Television Advertising of Unhealthy Food and Beverages to Australian Children.

    Science.gov (United States)

    Brown, Vicki; Ananthapavan, Jaithri; Veerman, Lennert; Sacks, Gary; Lal, Anita; Peeters, Anna; Backholer, Kathryn; Moodie, Marjory

    2018-05-15

    Television (TV) advertising of food and beverages high in fat, sugar and salt (HFSS) influences food preferences and consumption. Children from lower socioeconomic position (SEP) have higher exposure to TV advertising due to more time spent watching TV. This paper sought to estimate the cost-effectiveness of legislation to restrict HFSS TV advertising until 9:30 pm, and to examine how health benefits and healthcare cost-savings differ by SEP. Cost-effectiveness modelling was undertaken (i) at the population level, and (ii) by area-level SEP. A multi-state multiple-cohort lifetable model was used to estimate obesity-related health outcomes and healthcare cost-savings over the lifetime of the 2010 Australian population. Incremental cost-effectiveness ratios (ICERs) were reported, with assumptions tested through sensitivity analyses. An intervention restricting HFSS TV advertising would cost AUD5.9M (95% UI AUD5.8M⁻AUD7M), resulting in modelled reductions in energy intake (mean 115 kJ/day) and body mass index (BMI) (mean 0.352 kg/m²). The intervention is likely to be cost-saving, with 1.4 times higher total cost-savings and 1.5 times higher health benefits in the most disadvantaged socioeconomic group (17,512 HALYs saved (95% UI 10,372⁻25,155); total cost-savings AUD126.3M (95% UI AUD58.7M⁻196.9M) over the lifetime) compared to the least disadvantaged socioeconomic group (11,321 HALYs saved (95% UI 6812⁻15,679); total cost-savings AUD90.9M (95% UI AUD44.3M⁻136.3M)). Legislation to restrict HFSS TV advertising is likely to be cost-effective, with greater health benefits and healthcare cost-savings for children with low SEP.

  5. “Highly processed, highly packaged, very unhealthy. But they are low risk”: exploring intersections between community food security and food safety

    Science.gov (United States)

    Kelsey A., Speed; Samantha B., Meyer; Rhona M., Hanning; Shannon E., Majowicz

    2017-01-01

    Abstract Introduction: Food insecurity and foodborne disease are important issues in Canada, and the public health actions taken to address them can be conceptualized as factors shaping the food environment. Given emerging evidence that these two areas may interrelate, the objective of this study was to explore ways in which community food security efforts and food safety practices (and the population health issues they aim to address) may intersect in British Columbia, Canada, and interpret what this might mean for conceptualizing and attaining healthier food environments. Methods: We conducted 14 key informant interviews with practitioners working in community food security and food safety in British Columbia, and used qualitative descriptive analysis to identify examples of intersections between the sectors. Results: Participants identified four key ways that the two sectors intersect. They identified (1) how their daily practices to promote safe or healthy food could be helped or hindered by the activities of the other sector; (2) that historically disjointed policies that do not consider multiple health outcomes related to food may complicate the interrelationship; (3) that the relationship of these sectors is also affected by the fact that specific types of food products, such as fresh produce, can be considered both risky and beneficial; and (4) that both sectors are working towards the same goal of improved population health, albeit viewing it through slightly different lenses. Conclusion: Food security and food safety connect in several ways, with implications for characterizing and improving Canadian food environments. Collaboration across separated public health areas related to food is needed when designing new programs or policies aimed at changing the way Canadians eat. PMID:29043759

  6. Pairing images of unhealthy and healthy foods with images of negative and positive health consequences: Impact on attitudes and food choice.

    Science.gov (United States)

    Hollands, Gareth J; Marteau, Theresa M

    2016-08-01

    To examine the impact of presenting images of foods paired with images of positive and negative health consequences of their consumption on food choice and attitudes. Participants (N = 711) were randomly allocated in a 2 × 3 factorial design (Food Type × Affective Valence) to 1 of 6 conditioning procedures that paired images of either energy-dense snack foods or fruit, with (a) images of negative health outcomes, (b) images of positive health outcomes, or (c) a no image control. The primary outcome was food choice assessed postintervention with a behavioral choice task. Secondary outcomes were implicit attitudes (assessed pre- and postintervention) and explicit attitudes (assessed postintervention). Presenting images of negative health outcomes led to more healthy food choices relative to control and positive image conditions, irrespective of whether they were paired with images of energy-dense snack foods or fruit. This relationship was partially mediated by changes in implicit and explicit attitudes. Images of positive health outcomes did not alter food choices. This study replicates and extends previous research showing that presenting images of negative health consequences increases healthy food choices. Because effects were elicited by manipulating affective valence irrespective of paired food type, these results appear more consistent with an explanation based on priming than on evaluative conditioning. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  7. Effect of Family Ownership towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange

    Directory of Open Access Journals (Sweden)

    Sunaryo Sunaryo

    2016-05-01

    Full Text Available The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially. This research used quantitative method with secondary data collected by purposive sampling from foods and beverages industrial companies group listed in IDX and preceding journals of scientific articles research. This research used simple regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of this research show that family ownership, return on assets, leverage, and property, plat, and equipment have affected tax aggressiveness simultaneously and significantly. The family ownership and property, plant and equipment have significant effects to tax aggressiveness, but the return on assets and leverage do not have significant effects to tax aggressiveness.

  8. Unhealthy Fat in Street and Snack Foods in Low-Socioeconomic Settings in India: A Case Study of the Food Environments of Rural Villages and an Urban Slum.

    Science.gov (United States)

    Gupta, Vidhu; Downs, Shauna M; Ghosh-Jerath, Suparna; Lock, Karen; Singh, Archna

    2016-04-01

    To describe the food environment in rural villages and an urban slum setting in India with reference to commercially available unbranded packaged snacks and street foods sold by vendors, and to analyze the type and quantity of fat in these foods. Cross-sectional. Two low-income villages in Haryana and an urban slum in Delhi. Street vendors (n = 44) were surveyed and the nutritional content of snacks (n = 49) sold by vendors was analyzed. Vendors' awareness and perception of fats and oils, as well as the type of snacks sold, along with the content and quality of fat present in the snacks. Descriptive statistics of vendor survey and gas chromatography to measure fatty acid content in snacks. A variety of snacks were sold, including those in unlabeled transparent packages and open glass jars. Mean fat content in snacks was 28.8 g per 100-g serving in rural settings and 29.6 g per 100-g serving in urban settings. Sampled oils contained high levels of saturated fats (25% to 69% total fatty acids) and trans fats (0.1% to 30% of total fatty acids). Interventions need to target the manufacturers of oils and fats used in freshly prepared products to improve the quality of foods available in the food environment of low-socioeconomic groups in India. Copyright © 2016 The Authors. Published by Elsevier Inc. All rights reserved.

  9. Effects of the Danish saturated fat tax on the demand for meat and dairy products

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne; Aarup, Lars

    2016-01-01

    of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. Design: We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Setting: Data originate......Objective:  Taxation of unhealthy food is considered a regulation tool to improve diets. In 2011 Denmark introduced a tax on saturated fat in food products, the first country in the world to do so. The objective of the present paper is to investigate the effects of the tax on consumers’ intake...... for low- and medium-fat varieties, and led to a 13–16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4–6 % in the intake of saturated fat from minced...

  10. Taxes and Subsidies for Improving Diet and Population Health in Australia: A Cost-Effectiveness Modelling Study.

    Science.gov (United States)

    Cobiac, Linda J; Tam, King; Veerman, Lennert; Blakely, Tony

    2017-02-01

    An increasing number of countries are implementing taxes on unhealthy foods and drinks to address the growing burden of dietary-related disease, but the cost-effectiveness of combining taxes on unhealthy foods and subsidies on healthy foods is not well understood. Using a population model of dietary-related diseases and health care costs and food price elasticities, we simulated the effect of taxes on saturated fat, salt, sugar, and sugar-sweetened beverages and a subsidy on fruits and vegetables, over the lifetime of the Australian population. The sizes of the taxes and subsidy were set such that, when combined as a package, there would be a negligible effect on average weekly expenditure on food (beverage tax (12,000 [95% UI: 2,100 to 21,000] DALYs). The fruit and vegetable subsidy (-13,000 [95% UI: -44,000 to 18,000] DALYs) was a cost-effective addition to the package of taxes. However, it did not necessarily lead to a net health benefit for the population when modelled as an intervention on its own, because of the possible adverse cross-price elasticity effects on consumption of other foods (e.g., foods high in saturated fat and salt). The study suggests that taxes and subsidies on foods and beverages can potentially be combined to achieve substantial improvements in population health and cost-savings to the health sector. However, the magnitude of health benefits is sensitive to measures of price elasticity, and further work is needed to incorporate potential benefits or harms associated with changes in other foods and nutrients that are not currently modelled, such as red and processed meats and fibre. With potentially large health benefits for the Australian population and large benefits in reducing health sector spending on the treatment of non-communicable diseases, the formulation of a tax and subsidy package should be given a more prominent role in Australia's public health nutrition strategy.

  11. Cost-savings accruable to removing value added tax from ...

    African Journals Online (AJOL)

    Varsha Bangalee

    added tax (VAT), regardless of their therapeutic value in the private healthcare sector of. South Africa. ..... addition, removing VAT on selective medicines, such as essential ... through increased taxes on unhealthy consumption patterns.

  12. Factors influencing the reinforcing value of fruit and unhealthy snacks.

    Science.gov (United States)

    Vervoort, L; Clauwaert, A; Vandeweghe, L; Vangeel, J; Van Lippevelde, W; Goossens, L; Huybregts, L; Lachat, C; Eggermont, S; Beullens, K; Braet, C; De Cock, N

    2017-12-01

    The present study investigated the reinforcing value of healthy and unhealthy snack food in adolescents (n = 108, aged 14-16 years). Moderation by access to different foods, sex and the personality trait reward sensitivity is tested. In a computerized Food Reinforcement Task, adolescents could earn portions of a healthy and an unhealthy snack following an identical progressive reinforcement schedule for both food types. Reinforcing value of food was indexed by the number of button presses for each food type. Participants were allocated randomly to two-order condition: fruit-snack versus snack-fruit. Reward sensitivity was assessed with the Dutch age-downward version of Carver and White's BIS/BAS scale. Results showed that the reinforcing value of an unhealthy snack is higher than that of fruit, with participants making more button presses for unhealthy snacks, M = 1280.40, SD = 1203.53, than for fruit, M = 488.04, SD = 401.45, F(1,48) = 25.37, p present in the snack-fruit condition, not in the fruit-snack condition, indicating that access to food moderates the effect of food type. There is no evidence for moderation by reward sensitivity. Results point to the importance of simultaneously increasing barriers to obtain unhealthy food and promoting access to healthy food in order to facilitate healthy food choices.

  13. Relative price changes as a tool to stimulate more healthy food choices

    DEFF Research Database (Denmark)

    Juhl, Hans Jørn; Jensen, Morten Berg

    2014-01-01

    The increased prevalence of lifestyle-related illnesses particularly in western countries calls for public action. A poor diet is a key explanatory factor to this development. Previous research has addressed the problem of unhealthy food consumption behavior by looking at how taxes may function...

  14. Impact of different policies on unhealthy dietary behaviors in an urban adult population: an agent-based simulation model.

    Science.gov (United States)

    Zhang, Donglan; Giabbanelli, Philippe J; Arah, Onyebuchi A; Zimmerman, Frederick J

    2014-07-01

    Unhealthy eating is a complex-system problem. We used agent-based modeling to examine the effects of different policies on unhealthy eating behaviors. We developed an agent-based simulation model to represent a synthetic population of adults in Pasadena, CA, and how they make dietary decisions. Data from the 2007 Food Attitudes and Behaviors Survey and other empirical studies were used to calibrate the parameters of the model. Simulations were performed to contrast the potential effects of various policies on the evolution of dietary decisions. Our model showed that a 20% increase in taxes on fast foods would lower the probability of fast-food consumption by 3 percentage points, whereas improving the visibility of positive social norms by 10%, either through community-based or mass-media campaigns, could improve the consumption of fruits and vegetables by 7 percentage points and lower fast-food consumption by 6 percentage points. Zoning policies had no significant impact. Interventions emphasizing healthy eating norms may be more effective than directly targeting food prices or regulating local food outlets. Agent-based modeling may be a useful tool for testing the population-level effects of various policies within complex systems.

  15. Tax reforms - taxes without tax laws

    OpenAIRE

    Varma, Vijaya Krushna Varma

    2009-01-01

    All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called "TOP Tax system" is adopted and implemented by all nations. Ultimate economic reforms will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax enforce...

  16. [Changes in prices of taxed sugar-sweetened beverages and nonessential energy dense food in rural and semi-rural areas in Mexico].

    Science.gov (United States)

    Colchero, M Arantxa; Zavala, J Alejandro; Batis, Carolina; Shamah-Levy, Teresa; Rivera-Dommarco, Juan A

    2017-01-01

    To estimate changes in prices associated with the implementation of the tax to sugar sweetened beverages (SSB) and to nonessential energy dense food in 2014. Price data were collected in rural and semi-rural areas in December 2013, and April and December 2014. Fixed effects models were used to estimate changes in prices of beverages and nonessential energy dense food, stratified by region, retailer and package size. The SSB tax did not pass completely through prices: prices increased on average 0.73 pesos per liter. For nonessential energy dense food, the tax passed completely or was overshifted for cookies, cereal bars and cereal boxes. The potential effect of the taxes on consumption could be attenuated in rural areas as the pass through prices was incomplete.

  17. Effects of Health-Related Food Taxes and Subsidies on Mortality from Diet-Related Disease in New Zealand: An Econometric-Epidemiologic Modelling Study.

    Science.gov (United States)

    Ni Mhurchu, Cliona; Eyles, Helen; Genc, Murat; Scarborough, Peter; Rayner, Mike; Mizdrak, Anja; Nnoaham, Kelechi; Blakely, Tony

    2015-01-01

    Health-related food taxes and subsidies may promote healthier diets and reduce mortality. Our aim was to estimate the effects of health-related food taxes and subsidies on deaths prevented or postponed (DPP) in New Zealand. A macrosimulation model based on household expenditure data, demand elasticities and population impact fractions for 18 diet-related diseases was used to estimate effects of five tax and subsidy regimens. We used price elasticity values for 24 major commonly consumed food groups in New Zealand, and food expenditure data from national Household Economic Surveys. Changes in mortality from cardiovascular disease, cancer, diabetes and other diet-related diseases were estimated. A 20% subsidy on fruit and vegetables would result in 560 (95% uncertainty interval, 400 to 700) DPP each year (1.9% annual all-cause mortality). A 20% tax on major dietary sources of saturated fat would result in 1,500 (950 to 2,100) DPP (5.0%), and a 20% tax on major dietary sources of sodium would result in 2,000 (1300 to 2,700) DPP (6.8%). Combining taxes on saturated fat and sodium with a fruit and vegetable subsidy would result in 2,400 (1,800 to 3,000) DPP (8.1% mortality annually). A tax on major dietary sources of greenhouse gas emissions would generate 1,200 (750 to 1,700) DPP annually (4.0%). Effects were similar or greater for Maori and low-income households in relative terms. Health-related food taxes and subsidies could improve diets and reduce mortality from diet-related disease in New Zealand. Our study adds to the growing evidence base suggesting food pricing policies should improve population health and reduce inequalities, but there is still much work to be done to improve estimation of health impacts.

  18. Effects of Health-Related Food Taxes and Subsidies on Mortality from Diet-Related Disease in New Zealand: An Econometric-Epidemiologic Modelling Study.

    Directory of Open Access Journals (Sweden)

    Cliona Ni Mhurchu

    Full Text Available Health-related food taxes and subsidies may promote healthier diets and reduce mortality. Our aim was to estimate the effects of health-related food taxes and subsidies on deaths prevented or postponed (DPP in New Zealand.A macrosimulation model based on household expenditure data, demand elasticities and population impact fractions for 18 diet-related diseases was used to estimate effects of five tax and subsidy regimens. We used price elasticity values for 24 major commonly consumed food groups in New Zealand, and food expenditure data from national Household Economic Surveys. Changes in mortality from cardiovascular disease, cancer, diabetes and other diet-related diseases were estimated.A 20% subsidy on fruit and vegetables would result in 560 (95% uncertainty interval, 400 to 700 DPP each year (1.9% annual all-cause mortality. A 20% tax on major dietary sources of saturated fat would result in 1,500 (950 to 2,100 DPP (5.0%, and a 20% tax on major dietary sources of sodium would result in 2,000 (1300 to 2,700 DPP (6.8%. Combining taxes on saturated fat and sodium with a fruit and vegetable subsidy would result in 2,400 (1,800 to 3,000 DPP (8.1% mortality annually. A tax on major dietary sources of greenhouse gas emissions would generate 1,200 (750 to 1,700 DPP annually (4.0%. Effects were similar or greater for Maori and low-income households in relative terms.Health-related food taxes and subsidies could improve diets and reduce mortality from diet-related disease in New Zealand. Our study adds to the growing evidence base suggesting food pricing policies should improve population health and reduce inequalities, but there is still much work to be done to improve estimation of health impacts.

  19. The effects of the Danish saturated fat tax on food and nutrient intake and modelled health outcomes

    DEFF Research Database (Denmark)

    Smed, Sinne; Scarborough, P.; Rayner, M.

    2016-01-01

    Integrated ModEl)) to estimate the effect of these changes on non-communicable diseases (NCDs) and mortality. Results: The tax resulted in a 4.0% reduction in saturated fat intake. Vegetable consumption increased, and salt consumption increased for most individuals, except younger females. We find a modelled......Background/Objective: The World Health Organisation recommends governments to consider the use of fiscal policies to promote healthy eating. However, there is very limited evidence of the effect of food taxation in a real-life setting, as most evidence is based on simulation studies. The objective...... reduction in mortality with 123 lives saved annually, 76 of them below 75 years equal to 0.4% of all deaths from NCDs. Conclusions: Modelling the effect of the changes in diet on health outcomes suggests that the saturated fat tax made a positive, but minor, contribution to public health in Denmark....

  20. Associations between lifestyle factors and an unhealthy diet.

    OpenAIRE

    Fransen, HP; Boer, JM; Beulens, JW; De Wit, GA; Bueno-de-Mesquita, HB; Hoekstra, J; May, AM; Peeters, PH

    2016-01-01

    BACKGROUND: Unhealthy dietary patterns have been associated with other unhealthy lifestyle factors such as smoking and physical inactivity. Whether these associations are similar in high- and low-educated individuals is currently unknown. METHODS: We used information of the EPIC-NL cohort, a prospective cohort of 39 393 men and women, aged 20-70 years at recruitment. A lifestyle questionnaire and a validated food frequency questionnaire were administered at recruitment (1993-97). Low adherenc...

  1. Employment changes associated with the introduction of taxes on sugar-sweetened beverages and nonessential energy-dense food in Mexico.

    Science.gov (United States)

    Guerrero-López, Carlos M; Molina, Mariana; Colchero, M Arantxa

    2017-12-01

    We assessed changes in employment in the manufacturing industry, the commercial sector and national unemployment rates, associated with the fiscal policies implemented in 2014 in Mexico: a 1 peso per liter excise tax to sugar-sweetened beverages (SSB) and an 8% tax on nonessential energy-dense food. We used data from three nationally representative surveys. Controlling for contextual variables, we used interrupted time series analyses to model changes in number of employees in the SSB and nonessential energy-dense food industry, in commercial establishments selling beverages and food and changes in national unemployment rates. Our results show that there were no significant changes in employment associated with the taxes in the manufacturing industries (for beverages and nonessential energy-dense food). We found a very small increasing trend in the post-tax period for employment in commercial stores and a decreasing trend in the unemployment rate. However, these changes are negligible and unlikely to be caused by the implementation of the taxes. In conclusion, there were no employment reductions associated with the fiscal policies implemented in Mexico in 2014 on SSB and nonessential energy-dense food. Copyright © 2017 The Authors. Published by Elsevier Inc. All rights reserved.

  2. [Possibilities and limitations of fiscal policies as health instruments: taxes on harmful consumption. SESPAS Report 2010].

    Science.gov (United States)

    López Nicolás, Angel; Viudes de Velasco, Arántzazu

    2010-12-01

    This article discusses the possibilities of indirect taxation as a mechanism that alters the relative prices of goods and services and hence encourages citizens to adopt healthy lifestyles. We review the case of smoking and unhealthy diet. These two cases were chosen because these are the two lifestyle factors with the greatest impact on morbidity and mortality in Spain and because they highlight the possibilities of tax policy (smoking) and its limitations (unhealthy diet). After discussion of these issues, we recommend gradually increasing the level of the minimum special tax on cigarettes and avoiding erosion of its value by inflation, as well as aligning the level of the minimum special tax on fine cut tobacco with that borne by cigarettes, to avoid the already perceived shift of demand toward the former variety. The main recommendation for the case of unhealthy diet is to obtain a more solid evidence base than that currently available on the relationship between food prices and body mass index in Spain. The scarce evidence available for the USA nevertheless suggests that the possibilities of price-based policies to reduce the problems of overweight and obesity are highly limited. Copyright © 2010 SESPAS. Published by Elsevier Espana. All rights reserved.

  3. Taxes on sugar-sweetened beverages: results from a 2011 national public opinion survey.

    Science.gov (United States)

    Barry, Colleen L; Niederdeppe, Jeff; Gollust, Sarah E

    2013-02-01

    Consumption of sugar-sweetened beverages including nondiet sodas, sport drinks, and energy drinks has been linked with obesity. Recent state and local efforts to tax these beverages have been unsuccessful. Enactment will be unlikely without public support, yet little research is available to assess how to effectively make the case for such taxes. The objectives were to assess public opinion about arguments used commonly in tax debates regarding sugar-sweetened beverages and to assess differences in public opinion by respondents' political party affiliation. A public opinion survey was fielded in January-March 2011 using a probability-based sample of respondents from a large, nationally representative online panel to examine public attitudes about nine pro- and eight anti-tax arguments. These data were analyzed in August 2011. Findings indicated greater public agreement with anti- than pro-tax arguments. The most popular anti-tax argument was that a tax on sugar-sweetened beverages is arbitrary because it does not affect consumption of other unhealthy foods (60%). A majority also agreed that such taxes were a quick way for politicians to fill budget holes (58%); an unacceptable intrusion of government into people's lives (53.8%); opposed by most Americans (53%); and harmful to the poor (51%). No pro-tax arguments were endorsed by a majority of the public. Respondents reported highest agreement with the argument that sugar-sweetened beverages were the single largest contributor to obesity (49%) and would raise revenue for obesity prevention (41%). Without bolstering public support for existing pro-tax messages or developing alternative pro-tax messages, enacting such policies will be difficult. Message-framing studies could be useful in identifying promising strategies for persuading Americans that taxes on sugar-sweetened beverages are warranted. Copyright © 2013 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  4. Associations between lifestyle factors and an unhealthy diet.

    Science.gov (United States)

    Fransen, Heidi P; Boer, Jolanda M A; Beulens, Joline W J; de Wit, G Ardine; Bueno-de-Mesquita, H Bas; Hoekstra, Jeljer; May, Anne M; Peeters, Petra H M

    2017-04-01

    : Unhealthy dietary patterns have been associated with other unhealthy lifestyle factors such as smoking and physical inactivity. Whether these associations are similar in high- and low-educated individuals is currently unknown. We used information of the EPIC-NL cohort, a prospective cohort of 39 393 men and women, aged 20-70 years at recruitment. A lifestyle questionnaire and a validated food frequency questionnaire were administered at recruitment (1993-97). Low adherence to a Mediterranean-style diet was used to determine an unhealthy dietary pattern. Lifestyle-related factors included body mass index, waist circumference, smoking status, physical activity level, dietary supplement use and daily breakfast consumption. Multivariate logistic regression analyses were performed for the total population and by strata of educational level. In total 30% of the study population had an unhealthy dietary pattern: 39% in the lowest educated group and 20% in the highest educated group. Physical inactivity, a large waist circumference, no dietary supplement use and skipping breakfast were associated with an unhealthy dietary pattern in both low and high educated participants. Among low educated participants, current smokers had a greater odds of an unhealthy diet compared with never smokers: OR 1.42 (95% CI: 1.25; 1.61). This association was not observed in the high educated group. Most associations between lifestyle-related factors and unhealthy diet were consistent across educational levels, except for smoking. Only among low educated participants, current smokers reported an unhealthier dietary pattern in comparison to never smokers. These results can be used in the development of targeted health promotion strategies. © The Author 2016. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  5. 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.

    Science.gov (United States)

    Powell, L M; Chriqui, J F; Khan, T; Wada, R; Chaloupka, F J

    2013-02-01

    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. This study provided a systematic review of recent U.S. studies on the price elasticity of demand for sugar-sweetened beverages (SSBs), fast food, and fruits and vegetables, as well as the direct associations of prices/taxes with body weight outcomes. Based on the recent literature, the price elasticity of demand for SSBs, fast food, fruits and vegetables was estimated to be -1.21, -0.52, -0.49 and -0.48, respectively. The studies that linked soda taxes to weight outcomes showed minimal impacts on weight; however, they were based on existing state-level sales taxes that were relatively low. Higher fast-food prices were associated with lower weight outcomes particularly among adolescents, suggesting that raising prices would potentially impact weight outcomes. Lower fruit and vegetable prices were generally found to be associated with lower body weight outcomes among both low-income children and adults, suggesting that subsidies that would reduce the cost of fruits and vegetables for lower-socioeconomic populations may be effective in reducing obesity. Pricing instruments should continue to be considered and evaluated as potential policy instruments to address public health risks. © 2012 The Authors. obesity reviews © 2012 International Association for the Study of Obesity.

  6. 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

    Science.gov (United States)

    Powell, Lisa M.; Chriqui, Jamie F.; Khan, Tamkeen; Wada, Roy; Chaloupka, Frank J.

    2012-01-01

    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. This study provided a systematic review of recent U.S. studies on the price elasticity of demand for sugar-sweetened beverages (SSBs), fast food and fruits and vegetables as well as the direct associations of prices/taxes with body weight outcomes. Based on the recent literature, the price elasticity of demand for SSBs, fast food, fruits and vegetables was estimated to be −1.21, −0.52, −0.49 and −0.48, respectively. The studies that linked soda taxes to weight outcomes showed minimal impacts on weight; however, they were based on existing state-level sales taxes that were relatively low. Higher fast-food prices were associated with lower weight outcomes particularly among adolescents suggesting that raising prices would potentially impact weight outcomes. Lower fruit and vegetable prices were generally found to be associated with lower body weight outcomes among both low-income children and adults suggesting that subsidies that would reduce the cost of fruits and vegetables for lower-socioeconomic populations may be effective in reducing obesity. Pricing instruments should continue to be considered and evaluated as potential policy instruments to address public health risks. PMID:23174017

  7. Framing the tax and health nexus: a neglected aspect of public health concern.

    Science.gov (United States)

    Mccoy, David; Chigudu, Simukai; Tillmann, Taavi

    2017-04-01

    Previous studies have described various associations between tax policy and health. Here we propose a unifying conceptual framework of 'Five R's' to stimulate awareness about the importance of tax to health improvement. First, tax can improve representation and democratic accountability, and help make governments more responsive to the needs of its citizens. Second, tax can create a revenue stream for a universal pool of public finance for health care and other public services. Third, progressive taxation when combined with appropriate public spending can help redistribute wealth and income and mitigate social and health inequalities. Fourth, the re-pricing of harmful products (e.g. tobacco, alcohol and unhealthy food) can help reduce their consumption. Fifth, taxation provides a route by which certain harmful industries can be regulated. The paper also discusses the barriers that hinder the full potential for taxation to be used to improve health, including: weak tax administrations, large 'shadow economies', international trade liberalisation, tax avoidance, transfer pricing by transnational corporations and banking secrecy. We suggest that a greater awareness of the manifold associations between tax and health will encourage health practitioners to actively promote fairer and better taxation, thereby helping to improve health and reduce health inequalities.

  8. Support for food policy initiatives is associated with knowledge of obesity-related cancer risk factors

    Directory of Open Access Journals (Sweden)

    Wendy Watson

    2017-12-01

    Full Text Available Objectives: To investigate community support for government-led policy initiatives to positively influence the food environment, and to identify whether there is a relationship between support for food policy initiatives and awareness of the link between obesity-related lifestyle risk factors and cancer. Methods: An online survey of knowledge of cancer risk factors and attitudes to policy initiatives that influence the food environment was completed by 2474 adults from New South Wales, Australia. The proportion of participants in support of seven food policy initiatives was quantified in relation to awareness of the link between obesity, poor diet, insufficient fruit and vegetable consumption, and physical inactivity with cancer and other health conditions. Results: Overall, policies that involved taxing unhealthy foods received the least support (41.5%. Support was highest for introducing a colour-coded food labelling system (85.9%, restricting claims being made about the health benefits of foods which are, overall, unhealthy (82.6%, displaying health warning labels on unhealthy foods (78.7% and banning unhealthy food advertising that targets children (72.6%. Participants who were aware that obesity-related lifestyle factors are related to cancer were significantly more likely to support food policy initiatives than those who were unaware. Only 17.5% of participants were aware that obesity, poor diet, insufficient fruit and vegetable consumption, and physical inactivity are linked to cancer. Conclusions: There is strong support for all policies related to food labelling and a policy banning unhealthy food advertising to children. Support for food policy initiatives that positively influence the food environment was higher among those who were aware of the link between cancer and obesity-related lifestyle factors than among those who were unaware of this link. Increasing awareness of the link between obesity-related lifestyle factors and cancer

  9. Study protocol: combining experimental methods, econometrics and simulation modelling to determine price elasticities for studying food taxes and subsidies (The Price ExaM Study).

    Science.gov (United States)

    Waterlander, Wilma E; Blakely, Tony; Nghiem, Nhung; Cleghorn, Christine L; Eyles, Helen; Genc, Murat; Wilson, Nick; Jiang, Yannan; Swinburn, Boyd; Jacobi, Liana; Michie, Jo; Ni Mhurchu, Cliona

    2016-07-19

    There is a need for accurate and precise food price elasticities (PE, change in consumer demand in response to change in price) to better inform policy on health-related food taxes and subsidies. The Price Experiment and Modelling (Price ExaM) study aims to: I) derive accurate and precise food PE values; II) quantify the impact of price changes on quantity and quality of discrete food group purchases and; III) model the potential health and disease impacts of a range of food taxes and subsidies. To achieve this, we will use a novel method that includes a randomised Virtual Supermarket experiment and econometric methods. Findings will be applied in simulation models to estimate population health impact (quality-adjusted life-years [QALYs]) using a multi-state life-table model. The study will consist of four sequential steps: 1. We generate 5000 price sets with random price variation for all 1412 Virtual Supermarket food and beverage products. Then we add systematic price variation for foods to simulate five taxes and subsidies: a fruit and vegetable subsidy and taxes on sugar, saturated fat, salt, and sugar-sweetened beverages. 2. Using an experimental design, 1000 adult New Zealand shoppers complete five household grocery shops in the Virtual Supermarket where they are randomly assigned to one of the 5000 price sets each time. 3. Output data (i.e., multiple observations of price configurations and purchased amounts) are used as inputs to econometric models (using Bayesian methods) to estimate accurate PE values. 4. A disease simulation model will be run with the new PE values as inputs to estimate QALYs gained and health costs saved for the five policy interventions. The Price ExaM study has the potential to enhance public health and economic disciplines by introducing internationally novel scientific methods to estimate accurate and precise food PE values. These values will be used to model the potential health and disease impacts of various food pricing policy

  10. Study protocol: combining experimental methods, econometrics and simulation modelling to determine price elasticities for studying food taxes and subsidies (The Price ExaM Study

    Directory of Open Access Journals (Sweden)

    Wilma E. Waterlander

    2016-07-01

    Full Text Available Abstract Background There is a need for accurate and precise food price elasticities (PE, change in consumer demand in response to change in price to better inform policy on health-related food taxes and subsidies. Methods/Design The Price Experiment and Modelling (Price ExaM study aims to: I derive accurate and precise food PE values; II quantify the impact of price changes on quantity and quality of discrete food group purchases and; III model the potential health and disease impacts of a range of food taxes and subsidies. To achieve this, we will use a novel method that includes a randomised Virtual Supermarket experiment and econometric methods. Findings will be applied in simulation models to estimate population health impact (quality-adjusted life-years [QALYs] using a multi-state life-table model. The study will consist of four sequential steps: 1. We generate 5000 price sets with random price variation for all 1412 Virtual Supermarket food and beverage products. Then we add systematic price variation for foods to simulate five taxes and subsidies: a fruit and vegetable subsidy and taxes on sugar, saturated fat, salt, and sugar-sweetened beverages. 2. Using an experimental design, 1000 adult New Zealand shoppers complete five household grocery shops in the Virtual Supermarket where they are randomly assigned to one of the 5000 price sets each time. 3. Output data (i.e., multiple observations of price configurations and purchased amounts are used as inputs to econometric models (using Bayesian methods to estimate accurate PE values. 4. A disease simulation model will be run with the new PE values as inputs to estimate QALYs gained and health costs saved for the five policy interventions. Discussion The Price ExaM study has the potential to enhance public health and economic disciplines by introducing internationally novel scientific methods to estimate accurate and precise food PE values. These values will be used to model the potential

  11. The power of habits: unhealthy snacking behaviour is primarily predicted by habit strength.

    Science.gov (United States)

    Verhoeven, Aukje A C; Adriaanse, Marieke A; Evers, Catharine; de Ridder, Denise T D

    2012-11-01

    Although increasing evidence shows the importance of habits in explaining health behaviour, many studies still rely solely on predictors that emphasize the role of conscious intentions. The present study was designed to test the importance of habit strength in explaining unhealthy snacking behaviour in a large representative community sample (N= 1,103). To test our hypothesis that habits are crucial when explaining unhealthy snacking behaviour, their role was compared to the 'Power of Food', a related construct that addresses sensitivity to food cues in the environment. Moreover, the relation between Power of Food and unhealthy snacking habits was assessed. A prospective design was used to determine the impact of habits in relation to intention, Power of Food and a number of demographic variables. One month after filling out the questionnaire, including measures of habit strength and Power of Food, participants reported their unhealthy snacking behaviour by means of a 7-day snack diary. Results showed that habit strength was the most important predictor, outperforming all other variables in explaining unhealthy snack intake. The findings demonstrate that snacking habits provide a unique contribution in explaining unhealthy snacking behaviour, stressing the importance of addressing habit strength in further research and interventions concerning unhealthy snacking behaviour. ©2012 The British Psychological Society.

  12. Need of integrated dietary therapy for persons with diabetes mellitus and "unhealthy" body constitution presentations.

    Science.gov (United States)

    Wong, Yee Chi Peggy

    2016-07-01

    From a perspective of Chinese medicine (CM), persons with unregulated "unhealthy" body constitution (BC) will further develop chronic diseases, such as diabetes mellitus (DM). Conventional dietary therapy with nutrition component has its limitations in the regulation of "unhealthy" BC. However, empirical evidence supports that "unhealthy" BC can be regulated with food natures and flavors from a perspective of CM. Presentations of "unhealthy" BC types, such as Yin-deficiency, Yang-deficiency and Yin-Yang-deficiency were found in persons with DM. It would be necessary to regulate the "unhealthy" BC presentations with integration of conventional dietary therapy and Chinese food therapy. The ultimate goal is to either stabilize glycaemic control or prevent the development of other chronic diseases leading to reduction of disease burden, such as disease-related poor quality of life, stress of healthcare professionals and the rising of healthcare cost.

  13. Unhealthy Behaviours: An International Comparison.

    Science.gov (United States)

    Ferretti, Fabrizio

    2015-01-01

    In the current global economy, chronic non-communicable diseases (NCDs) have become the leading cause of death and a major health concern for both developed and developing countries. Among other factors, the worldwide spread of NCDs is driven by the globalisation of unhealthy habits. The purpose of this paper is to develop a simple statistic to measure, at the national level, the average population's exposure to the main NCDs modifiable risk factors. The approach and methodology followed by the United Nations Development Programme to compute the Human Development Index (HDI) is applied to four basic indicators of NCD-related preventable risk factors (alcohol consumption, excess caloric intake, non-balanced diet and tobacco use) in 112 countries worldwide in 2012-14. We obtain a summary composite index, which we call the Unhealthy Behaviour Index (UBI), which ranks countries by the average level of the unhealthy habits (drinking, eating and smoking) of their populations. We find that Belarus and Russian federation are the two countries with the unhealthiest NCD-related lifestyle. With the exception of Canada, the first twenty populations more exposed to the main NCDs preventable risk factors all live in European countries, and mainly in countries of Eastern Europe. Overall, the UBI tends to increase along with the level of human development. In medium, high and very high HDI countries, however, the same level of human development may be associated with very different kinds of NCD-related lifestyles. Finally, economic growth may push populations toward either more unhealthy or healthy habits, depending on the countries' level of development; the elasticity of unhealthy habits with respect to income per capita is positive (but less than one: on average 0.6) until $30,000, decreases as income rises, and becomes negative (around -0.3) in very high income countries.

  14. Unhealthy Behaviours: An International Comparison.

    Directory of Open Access Journals (Sweden)

    Fabrizio Ferretti

    Full Text Available In the current global economy, chronic non-communicable diseases (NCDs have become the leading cause of death and a major health concern for both developed and developing countries. Among other factors, the worldwide spread of NCDs is driven by the globalisation of unhealthy habits. The purpose of this paper is to develop a simple statistic to measure, at the national level, the average population's exposure to the main NCDs modifiable risk factors. The approach and methodology followed by the United Nations Development Programme to compute the Human Development Index (HDI is applied to four basic indicators of NCD-related preventable risk factors (alcohol consumption, excess caloric intake, non-balanced diet and tobacco use in 112 countries worldwide in 2012-14. We obtain a summary composite index, which we call the Unhealthy Behaviour Index (UBI, which ranks countries by the average level of the unhealthy habits (drinking, eating and smoking of their populations. We find that Belarus and Russian federation are the two countries with the unhealthiest NCD-related lifestyle. With the exception of Canada, the first twenty populations more exposed to the main NCDs preventable risk factors all live in European countries, and mainly in countries of Eastern Europe. Overall, the UBI tends to increase along with the level of human development. In medium, high and very high HDI countries, however, the same level of human development may be associated with very different kinds of NCD-related lifestyles. Finally, economic growth may push populations toward either more unhealthy or healthy habits, depending on the countries' level of development; the elasticity of unhealthy habits with respect to income per capita is positive (but less than one: on average 0.6 until $30,000, decreases as income rises, and becomes negative (around -0.3 in very high income countries.

  15. Unhealthy Behaviours: An International Comparison

    Science.gov (United States)

    Ferretti, Fabrizio

    2015-01-01

    In the current global economy, chronic non-communicable diseases (NCDs) have become the leading cause of death and a major health concern for both developed and developing countries. Among other factors, the worldwide spread of NCDs is driven by the globalisation of unhealthy habits. The purpose of this paper is to develop a simple statistic to measure, at the national level, the average population’s exposure to the main NCDs modifiable risk factors. The approach and methodology followed by the United Nations Development Programme to compute the Human Development Index (HDI) is applied to four basic indicators of NCD-related preventable risk factors (alcohol consumption, excess caloric intake, non-balanced diet and tobacco use) in 112 countries worldwide in 2012–14. We obtain a summary composite index, which we call the Unhealthy Behaviour Index (UBI), which ranks countries by the average level of the unhealthy habits (drinking, eating and smoking) of their populations. We find that Belarus and Russian federation are the two countries with the unhealthiest NCD-related lifestyle. With the exception of Canada, the first twenty populations more exposed to the main NCDs preventable risk factors all live in European countries, and mainly in countries of Eastern Europe. Overall, the UBI tends to increase along with the level of human development. In medium, high and very high HDI countries, however, the same level of human development may be associated with very different kinds of NCD-related lifestyles. Finally, economic growth may push populations toward either more unhealthy or healthy habits, depending on the countries’ level of development; the elasticity of unhealthy habits with respect to income per capita is positive (but less than one: on average 0.6) until $30,000, decreases as income rises, and becomes negative (around -0.3) in very high income countries. PMID:26512717

  16. Effects of the Danish saturated fat tax on the demand for meat and dairy products.

    Science.gov (United States)

    Jensen, Jørgen Dejgaard; Smed, Sinne; Aarup, Lars; Nielsen, Erhard

    2016-12-01

    Taxation of unhealthy food is considered a regulation tool to improve diets. In 2011 Denmark introduced a tax on saturated fat in food products, the first country in the world to do so. The objective of the present paper is to investigate the effects of the tax on consumers' intake of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Data originate from one of the largest retail chains in Denmark (Coop Danmark) and cover January 2010 to October 2012, with monthly records of sales volume, sales revenue and information about specific campaigns from 1293 stores. The Danish fat tax had an insignificant or small negative effect on the price for low- and medium-fat varieties, and led to a 13-16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4-6 % in the intake of saturated fat from minced beef and regular cream, and a negligible effect on the intake from sour cream. The Danish introduction of a tax on saturated fat in food in October 2011 had statistically significant effects on the sales of fat in minced beef and cream products, but the tax seems to have reduced the beyond-recommendation saturated fat intake to only a limited extent.

  17. Retraining Attentional Bias to Unhealthy Food Cues

    Science.gov (United States)

    2013-06-26

    Institute (NHLBI) guidelines (164), healthy weight is defined as having 16 a BMI of 18.5 -24.9 kg/m2, overweight is defined as BMI of25 -29.9 kg/m2...review, overweight and obese refer to the NHLBI guidelines , 25 - 29.9 kg/m2 and~ 30 kg/m2 respectively. Prevalence Overweight and obesity are no...dyslipidemia. Obesity is also associated with the development of type 2 diabetes, heart disease, osteoarthritis , and some cancers, and excess

  18. Tax Law

    NARCIS (Netherlands)

    Schaper, Marcel; Hage, Jaap; Waltermann, Antonia; Akkermans, Bram

    2017-01-01

    Taxes are compulsory, unrequited payments to government. This chapter discusses the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of

  19. Studying the consumption and health outcomes of fiscal interventions (taxes and subsidies) on food and beverages in countries of different income classifications; a systematic review.

    Science.gov (United States)

    Alagiyawanna, Amaap; Townsend, Nick; Mytton, Oli; Scarborough, Pete; Roberts, Nia; Rayner, Mike

    2015-09-14

    Governments use fiscal interventions (FIs) on food and beverages to encourage healthy food behaviour and positive health outcomes. The objective of this review was to study the behavioural and health outcomes of implemented food and beverage FIs in the form of taxes and subsidies in countries of different income classifications. The present systematic review was conducted in accordance with Cochrane protocols. The search was carried out on academic and grey literature in English, for studies conducted in different countries on implemented FIs on food and non-alcoholic beverages and health outcomes, with a special focus on the income of those countries. Eighteen studies met the inclusion criteria and 14 were from peer- reviewed journals. Thirteen studies came from high-income (HI) countries, four from upper middle-income (UMI) countries and only one came from a lower middle-income (LMI) country. There were no studies from lower-income (LI) countries. Of these 18 studies; nine focused on taxes, all of which were from HI countries. Evidence suggests that FIs on foods can influence consumption of taxed and subsidized foods and consequently have the potential to improve health. Although this review supports previous findings that FIs can have an impact on healthy food consumption, it also highlights the lack of evidence available from UMI, LMI and LI countries on such interventions. Therefore, evidence from HI countries may not be directly applicable to middle-income and LI countries. Similar research conducted in middle and low income countries will be beneficial in advocating policy makers on the effectiveness of FIs in countering the growing issues of non-communicable diseases in these countries.

  20. Healthy and unhealthy eating at lower secondary school in Norway.

    Science.gov (United States)

    Hilsen, Marit; Eikemo, Terje A; Bere, Elling

    2010-11-01

    To assess adolescents' eating/drinking habits of a selection of healthy and unhealthy food items at school, variations in gender and socioeconomic status in these eating habits, and variations between the schools. A cross-sectional study among 2870 adolescents (mean age: 15.5 years) within the Fruits and Vegetables Make the Marks (FVMM) project. A survey questionnaire was completed by the pupils in the classroom in the presence of a trained project worker. One school lesson (45 minutes) was used to complete the questionnaire. A total of two healthy (fruit and vegetables (FV), water) and five unhealthy (candy and/or potato chips, sweet bakery, instant noodles, regular soft drinks, and diet soft drinks) food items were assessed by food frequency questions. All variables were dichotomised to less than once a week and once a week or more. Several pupils reported to consume snacks (33%), sweet bakery (36%) and regular soft drinks (24%) at school at least once a week. The proportion of pupils who reported to eat FV at least once a week (40%) was low. Girls and pupils with plans of higher education had a more favourable intake of healthy versus unhealthy food items at school. In two-level variance component analyses the proportional school variation ranged from 3.4% (diet soft drinks) to 30.7% (noodles). A large number of adolescents consume unhealthy food items at school and few eat FV. Large differences were observed between groups of pupils and between the schools in consumption of these foods.

  1. Exposure to diet priming images as cues to reduce the influence of unhealthy eating habits.

    Science.gov (United States)

    Ohtomo, Shoji

    2017-02-01

    A key barrier to changing unhealthy eating habits is the current food-rich environment. Today, there are many palatable food cues that trigger unhealthy eating habits, and once a habit is strongly engrained, it becomes very difficult to change. This research examined the effects of diet priming that is a type of cueing intervention that activates a dieting goal in a tempting situation and thus reduces unhealthy eating behavior in line with the dieting goal. This research was conducted both in a laboratory and in two field experiments. In the three experiments, participants were randomly assigned to conditions where they were either primed by an image of a slim model associated with dieting (priming condition) or were presented with an image of an animal unrelated to dieting (control condition). The dependent variable was the number of snacks that participants took in the laboratory in Study 1 and the number of snacks consumed within the next two weeks in a daily setting in Study 2 and 3. The three studies showed that unhealthy eating habits strongly affect general eating behavior. However, in this research, diet priming changed the influence of unhealthy eating habits and resulted in the decrease of unhealthy eating. Exposure to diet priming cues moderated the influence of unhealthy eating habits triggered by palatable food cues in today's food-rich environment. These findings suggest that diet priming can change habitual reactions to temptations associated with unhealthy eating. Implications for diet priming as an intervention for unhealthy eating habits are discussed herein. Copyright © 2016 Elsevier Ltd. All rights reserved.

  2. Regulation of Food and Beverage Advertising and Marketing in India

    International Development Research Centre (IDRC) Digital Library (Canada)

    Regulation of Food and Beverage Advertising and Marketing in India ... unhealthy foods and beverages are increasing the non-communicable disease burden and risk ... and promotion of unhealthy foods and beverages to Indian children and ...

  3. The effects of the Danish saturated fat tax on food and nutrient intake and modelled health outcomes: an econometric and comparative risk assessment evaluation.

    Science.gov (United States)

    Smed, S; Scarborough, P; Rayner, M; Jensen, J D

    2016-06-01

    The World Health Organisation recommends governments to consider the use of fiscal policies to promote healthy eating. However, there is very limited evidence of the effect of food taxation in a real-life setting, as most evidence is based on simulation studies. The objective of this study is to evaluate the effect of the Danish tax on saturated fat in terms of changes in nutritional quality of the diet, that is, changes in saturated fat consumption, as well as other non-targeted dietary measures, and to model the associated changes in mortality for different age groups and genders. On the basis of household scanner data, we estimate the impact of the tax on consumption of saturated fat, unsaturated fat, salt, fruit, vegetables and fibre. The resultant changes in dietary quality are then used as inputs into a comparative risk assessment model (PRIME (Preventable Risk Integrated ModEl)) to estimate the effect of these changes on non-communicable diseases (NCDs) and mortality. The tax resulted in a 4.0% reduction in saturated fat intake. Vegetable consumption increased, and salt consumption increased for most individuals, except younger females. We find a modelled reduction in mortality with 123 lives saved annually, 76 of them below 75 years equal to 0.4% of all deaths from NCDs. Modelling the effect of the changes in diet on health outcomes suggests that the saturated fat tax made a positive, but minor, contribution to public health in Denmark.

  4. Sugar-Sweetened Beverage Demand and Tax Simulation for Federal Food Assistance Participants: A Case of Two New England States.

    Science.gov (United States)

    Jithitikulchai, Theepakorn; Andreyeva, Tatiana

    2018-06-19

    Excessive consumption of sugar-sweetened beverages is a major concern in the efforts to improve diet and reduce obesity in USA, particularly among low-income populations. One of the most commonly proposed strategies to reduce sugar-sweetened beverage consumption is increasing beverage prices through taxation. The objective of this study was to evaluate whether and how price-based policies could reduce sugar-sweetened beverage consumption among participants in the federal Supplemental Nutrition Assistance Program. Using point-of-sale data from a regional supermarket chain (58 stores), we estimated the responsiveness of demand to sugar-sweetened beverage price changes among Supplemental Nutrition Assistance Program-participating families with young children. Own-price and cross-price elasticities for non-alcoholic beverages were estimated using a Quadratic Almost Ideal Demand System model. The study found evidence that a tax-induced sugar-sweetened beverage price increase would reduce total sugar-sweetened beverage purchases among Supplemental Nutrition Assistance Program participants, who were driven by purchase shifts away from taxed sodas and sports drinks to non-taxed beverages (bottled water, juice, milk). The substitution of non-taxed caloric beverages decreases the marginal effects of the sugar-sweetened beverage tax, yet the direct tax effects are large enough to reduce the overall caloric intake, with the average net reduction in monthly calories from sugar-sweetened beverages estimated at around 8% for a half-cent per ounce tax and 16% for a one cent per ounce tax. A beverage price increase in the form of an excise tax would reduce sugar-sweetened beverage consumption and increase healthier beverage purchases among low-income families.

  5. Taxes and Subsidies for Improving Diet and Population Health in Australia: A Cost-Effectiveness Modelling Study.

    Directory of Open Access Journals (Sweden)

    Linda J Cobiac

    2017-02-01

    Full Text Available An increasing number of countries are implementing taxes on unhealthy foods and drinks to address the growing burden of dietary-related disease, but the cost-effectiveness of combining taxes on unhealthy foods and subsidies on healthy foods is not well understood.Using a population model of dietary-related diseases and health care costs and food price elasticities, we simulated the effect of taxes on saturated fat, salt, sugar, and sugar-sweetened beverages and a subsidy on fruits and vegetables, over the lifetime of the Australian population. The sizes of the taxes and subsidy were set such that, when combined as a package, there would be a negligible effect on average weekly expenditure on food (<1% change. We evaluated the cost-effectiveness of the interventions individually, then determined the optimal combination based on maximising net monetary benefit at a threshold of AU$50,000 per disability-adjusted life year (DALY. The simulations suggested that the combination of taxes and subsidy might avert as many as 470,000 DALYs (95% uncertainty interval [UI]: 420,000 to 510,000 in the Australian population of 22 million, with a net cost-saving of AU$3.4 billion (95% UI: AU$2.4 billion to AU$4.6 billion; US$2.3 billion to the health sector. Of the taxes evaluated, the sugar tax produced the biggest estimates of health gain (270,000 [95% UI: 250,000 to 290,000] DALYs averted, followed by the salt tax (130,000 [95% UI: 120,000 to 140,000] DALYs, the saturated fat tax (97,000 [95% UI: 77,000 to 120,000] DALYs, and the sugar-sweetened beverage tax (12,000 [95% UI: 2,100 to 21,000] DALYs. The fruit and vegetable subsidy (-13,000 [95% UI: -44,000 to 18,000] DALYs was a cost-effective addition to the package of taxes. However, it did not necessarily lead to a net health benefit for the population when modelled as an intervention on its own, because of the possible adverse cross-price elasticity effects on consumption of other foods (e.g., foods high in

  6. Does temporal discounting explain unhealthy behavior? A systematic review and reinforcement learning perspective

    Science.gov (United States)

    Story, Giles W.; Vlaev, Ivo; Seymour, Ben; Darzi, Ara; Dolan, Raymond J.

    2014-01-01

    The tendency to make unhealthy choices is hypothesized to be related to an individual's temporal discount rate, the theoretical rate at which they devalue delayed rewards. Furthermore, a particular form of temporal discounting, hyperbolic discounting, has been proposed to explain why unhealthy behavior can occur despite healthy intentions. We examine these two hypotheses in turn. We first systematically review studies which investigate whether discount rates can predict unhealthy behavior. These studies reveal that high discount rates for money (and in some instances food or drug rewards) are associated with several unhealthy behaviors and markers of health status, establishing discounting as a promising predictive measure. We secondly examine whether intention-incongruent unhealthy actions are consistent with hyperbolic discounting. We conclude that intention-incongruent actions are often triggered by environmental cues or changes in motivational state, whose effects are not parameterized by hyperbolic discounting. We propose a framework for understanding these state-based effects in terms of the interplay of two distinct reinforcement learning mechanisms: a “model-based” (or goal-directed) system and a “model-free” (or habitual) system. Under this framework, while discounting of delayed health may contribute to the initiation of unhealthy behavior, with repetition, many unhealthy behaviors become habitual; if health goals then change, habitual behavior can still arise in response to environmental cues. We propose that the burgeoning development of computational models of these processes will permit further identification of health decision-making phenotypes. PMID:24659960

  7. Tax policy

    International Nuclear Information System (INIS)

    1990-07-01

    This report contains information on the effects of additional tax incentives for the petroleum production industry. It considers the effects of additional incentives on petroleum production and federal revenues, the federal tax burden on new domestic petroleum production investments under current law, and the comparative tax treatment of petroleum production investments in the United States and other nations

  8. The association between accessibility of local convenience stores and unhealthy diet

    DEFF Research Database (Denmark)

    Lind, Pernille L; Jensen, Pernille V; Glümer, Charlotte

    2016-01-01

    BACKGROUND: High accessibility of unhealthy food stores may contribute to a poor dietary quality. Research on the link between neighbourhood food environment and consumption is limited, especially in a European context. The objective of this study was to examine the relationship between convenience...

  9. Television viewing and unhealthy diet: implications for children and media interventions.

    Science.gov (United States)

    Harris, Jennifer L; Bargh, John A

    2009-10-01

    The concern over increasing rates of obesity and associated health issues has led to calls for solutions to the potentially unhealthy influence of television and food advertising on children's diets. Research demonstrates that children's food preferences are acquired through learning processes, and that these preferences have long-lasting effects on diet. We examined food preferences and eating behaviors among college students, and assessed the relative influence of 2 potential contributors: parental communication and television experience. In line with previous studies with children, prior television experience continued to predict unhealthy food preferences and diet in early adulthood, and perceived taste had the most direct relationship to both healthy and unhealthy diets. In addition, both television experience and parenting factors independently influenced preferences and diet. These findings provide insights into the potential effectiveness of alternative media interventions to counteract the unhealthy influence of television on diet, including a) nutrition education; b) parental communication and media literacy education to teach children to defend against unwanted influence; and c) reduced exposure to unhealthy messages.

  10. The volume and type of unhealthy bus shelter advertising around schools in Perth, Western Australia: Results from an explorative study.

    Science.gov (United States)

    Parnell, Ashleigh; Edmunds, Melinda; Pierce, Hannah; Stoneham, Melissa J

    2018-03-05

    Exposure to advertising for unhealthy food, alcohol and gambling has been shown to influence children and adolescents' behaviours and attitudes. This exploratory study aimed to assess the volume and type of unhealthy bus shelter advertisements near schools in five local government areas in Perth, Western Australia and to monitor whether the volume of unhealthy advertisements varied seasonally. The 29 local governments in the Perth metropolitan region were contacted seeking information regarding the locations of bus shelters featuring advertisements in their local government area. Five local governments provided sufficient information for an audit of the bus shelter advertisements in their area to be conducted. Every bus shelter within 500 m of a school was photographed and the type of advertisement recorded. The advertisements in the food, non-alcoholic beverage, alcohol, or gambling categories were then classified as being healthy, moderate, or unhealthy. This process was carried out in June, September, December 2016, and March 2017 to ascertain whether the type of advertisements displayed changed depending on the season. Of the 293 advertisements recorded over the four audits, 31% featured unhealthy products, 3% moderate, and <1% healthy. Only two of the 293 advertisements were classified as being healthy. Seasonal variation in the volume of unhealthy advertisements was not identified. SO WHAT?: Western Australian school students are regularly exposed to unhealthy bus shelter advertisements. Stricter regulation of outdoor advertising is needed to ensure that young people are protected from the influence of unhealthy industries. © 2018 Australian Health Promotion Association.

  11. Tax Governance

    DEFF Research Database (Denmark)

    Boll, Karen; Brehm Johansen, Mette

    to wider international trends within tax administration, especially concerning the development of risk assessments and internal control in the corporations and a greater focus on monitoring of these elements by the tax authorities. Overall, the working paper concludes that Tax Governance as a model......This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Cooperative Compliance denotes a specific kind of collaborative program for the regulation of large corporate taxpayers by the tax authorities. Cooperative Compliance programs have been implemented...... in several countries worldwide. In Denmark the program is called Tax Governance. Tax Governance has been studied using qualitative method and the analyses of the working paper build on an extensive base of in-depth interviews – primarily with tax directors from corporations participating in the program...

  12. [Motivation to change unhealthy life styles and cardiovascular risk].

    Science.gov (United States)

    Pérez-Manchón, David; Alvarez-García, Gema María; González-López, Esteban

    2014-01-01

    Study the relationship between motivation to change unhealthy life styles and cardiovascular risk. Cross sectional study, random, stratified by age, carried out in the field of primary care with a sample of 369 people. It was felt that with smoking or smoking cessation active consumption less than a year, the physical habit was valued at work and leisure, food habits were assessed in adherence to mediterranean diet and the stages of motivation were categorized precontemplative phase to maintenance phase. The cardiovascular risk was stratified with the SCORE table calibrated in Spain. The 49.6% were men and 50.4% were women, with an average age of 41.2 years. The prevalence of smoking was 31.4% (95% CI 26.56-36,30), 58% in sedentary lifestyle (95% CI 52.27-62,63) and 68% for bad diet (95% CI 63.97-73,69). The 69.8% of smokers, 77.8% of sedentary and 48.4% of people without proper diet was precontemplative to change their lifestyles. Precontemplative stages in unhealthy life styles have association with risk factors and increase the global cardiovascular risk. The transtheoretical model is a useful tool for the assessment of unhealthy behaviors in lifestyles. Copyright © 2014 Elsevier España, S.L.U. All rights reserved.

  13. Economic policies for healthier food intake

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas; Thunström, Linda

    2011-01-01

    initial consumption share of fiber-rich products— families with children—appear to gain the least financially from the reforms: they pay more food taxes and face relatively high increases in price levels. Further, in general they experience an increase in fiber intake smaller than that of the average......This paper simulates the impact across household types of fully funded tax reforms designed to increase consumers’ fiber intake from grain consumption. Our results suggest that household types with the highest initial consumption share of fiber-rich products—i.e., households without children...... (seniors, couples without children, and single women without children)—experience the highest increase in fiber intake from these reforms. However, they also experience high increases in unhealthy nutrients from the reforms, making the net health effects difficult to evaluate. Seniors and couples without...

  14. Economic policies for healthier food intake

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas; Thunström, Linda

    with the lowest initial consumption share of fiber-rich products - families with children - appear to gain the least financially from the reforms: they pay more food taxes and face relatively high increases in price levels. Further, in general they experience an increase in fiber intake smaller than the average......This paper simulates the impact across household types of fully funded tax reforms designed to increase consumers' fiber intake from grain consumption. Our results suggest that household types with the highest initial consumption share of fiber-rich products - i.e., households without children...... (seniors, couples without children, and single women without children) - experience the highest increase in fiber intake from these reforms. However, they also experience high increases in unhealthy nutrients from the reforms, making the net health effects difficult to evaluate. Seniors and couples without...

  15. Not so sweet refrain: sugar-sweetened beverage taxes, industry opposition and harnessing the lessons learned from tobacco control legal challenges.

    Science.gov (United States)

    George, Anita

    2018-05-21

    As a growing number of countries implement, or announce plans to introduce, a sugar-sweetened beverage (SSB) tax, this paper explores the public health rationale for such a tax and provides an overview of the international normative and policy instruments supporting the introduction of fiscal measures on sugary drinks. After examining parallels between the legal arguments raised by the food and beverage industry in opposition to SSB taxes and those raised by the tobacco industry in response to tobacco control measures, this paper draws four key lessons that will assist countries to design effective and robust SSB tax measures and counter food and beverage industry opposition: regulatory distinctions in tax coverage should be based on bona fide, evidence-based reasoning; evidence-based measures need to be tailored to a country's public health objectives as part of a comprehensive strategy to address unhealthy diet consumption; procedural requirements and due process should be observed in the drafting and implementation of the measure; and regulatory space exists within domestic constitutions, laws and international trade and investment agreements recognising the sovereign right of states to regulate in the interests of public health.

  16. The potential impact of food taxes and subsidies on cardiovascular disease and diabetes burden and disparities in the United States.

    Science.gov (United States)

    Peñalvo, José L; Cudhea, Frederick; Micha, Renata; Rehm, Colin D; Afshin, Ashkan; Whitsel, Laurie; Wilde, Parke; Gaziano, Tom; Pearson-Stuttard, Jonathan; O'Flaherty, Martin; Capewell, Simon; Mozaffarian, Dariush

    2017-11-27

    Fiscal interventions are promising strategies to improve diets, reduce cardiovascular disease and diabetes (cardiometabolic diseases; CMD), and address health disparities. The aim of this study is to estimate the impact of specific dietary taxes and subsidies on CMD deaths and disparities in the US. Using nationally representative data, we used a comparative risk assessment to model the potential effects on total CMD deaths and disparities of price subsidies (10%, 30%) on fruits, vegetables, whole grains, and nuts/seeds and taxes (10%, 30%) on processed meat, unprocessed red meats, and sugar-sweetened beverages. We modeled two gradients of price-responsiveness by education, an indicator of socioeconomic status (SES), based on global price elasticities (18% greater price-responsiveness in low vs. high SES) and recent national experiences with taxes on sugar-sweetened beverages (65% greater price-responsiveness in low vs. high SES). Each price intervention would reduce CMD deaths. Overall, the largest proportional reductions were seen in stroke, followed by diabetes and coronary heart disease. Jointly altering prices of all seven dietary factors (10% each, with 18% greater price-responsiveness by SES) would prevent 23,174 (95% UI 22,024-24,595) CMD deaths/year, corresponding to 3.1% (95% UI 2.9-3.4) of CMD deaths among Americans with a lower than high school education, 3.6% (95% UI 3.3-3.8) among high school graduates/some college, and 2.9% (95% UI 2.7-3.5) among college graduates. Applying a 30% price change and larger price-responsiveness (65%) in low SES, the corresponding reductions were 10.9% (95% UI 9.2-10.8), 9.8% (95% UI 9.1-10.4), and 6.7% (95% UI 6.2-7.6). The latter scenario would reduce disparities in CMD between Americans with lower than high school versus a college education by 3.5 (95% UI 2.3-4.5) percentage points. Modest taxes and subsidies for key dietary factors could meaningfully reduce CMD and improve US disparities.

  17. Diet qualities: healthy and unhealthy aspects of diet quality in preschool children.

    Science.gov (United States)

    Anderson, Sarah E; Ramsden, Megan; Kaye, Gail

    2016-06-01

    Diet quality indexes combine the healthy and unhealthy aspects of diet within a single construct, but few studies have evaluated their association. Emerging evidence suggests that predictors differ for the more and less healthy components of children's diets. Our objectives were to determine whether preschool-aged children's frequency of eating healthy foods was inversely related to their intake of unhealthy foods and to determine whether this differed by household income, maternal education, or child race-ethnicity. We analyzed data from a representative sample of 8900 US children (mean age: 52.5 mo) who were born in 2001 and participated in the Early Childhood Longitudinal Study-Birth Cohort. Primary caregivers reported the frequency with which children consumed fruit, vegetables, milk, juice, sugar-sweetened beverages (SSBs), fast food, sweets, and salty snacks in the past week. Response options ranged from none to ≥4 times/d. We created healthy (fruit, vegetables, milk) and unhealthy (SSBs, fast food, sweets, salty snacks) diet scores. Healthy diet behaviors were defined as ≥2 daily servings of fruit, vegetables, and milk. The prevalence of consuming fruit, vegetables, and milk ≥2 times/d (i.e., having 3 healthy diet behaviors) was 18.5%, and a similar proportion (17.6%) of children had none of these healthy behaviors. Contrary to our hypotheses, children with more healthy diet behaviors did not have lower unhealthy diet scores. The intake of healthy foods was not inversely associated with unhealthy foods overall or within any subgroup. Overall, the Spearman rank correlation between healthy and unhealthy diet scores was positive (r = 0.09). From the lowest to the highest strata of household income, these correlations were 0.12, 0.14, 0.14, 0.05, and 0.00, respectively. No evidence was found in US preschool-aged children of an inverse association between eating healthy and unhealthy foods. The implications of combining healthy and unhealthy aspects of diet

  18. Tax Administration Systems and Tax Consciousness of Income Tax and Consumption Tax

    OpenAIRE

    横山, 直子

    2015-01-01

    Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciou...

  19. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...

  20. Taxing energy

    International Nuclear Information System (INIS)

    Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

    1990-01-01

    In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed

  1. Effortless Inhibition: Habit Mediates the Relation Between Self-Control and Unhealthy Snack Consumption

    Directory of Open Access Journals (Sweden)

    Marieke eAdriaanse

    2014-05-01

    Full Text Available In contrast to prevailing beliefs, recent research suggests that trait self-control promotes health behavior not because those high in self-control are more successful at resisting single temptations, but rather because they develop adaptive habits. The present paper presents a first empirical test of this novel suggestion by investigating the mediating role of habit in explaining the relation between self-control and unhealthy snacking behavior. Results showed that self-control was negatively associated with unhealthy snack consumption and unhealthy snacking habits. As hypothesized, the relation between self-control and unhealthy snack intake was mediated by habit strength. Self-control was not associated with fruit consumption or fruit consumption habits. These results provide the first evidence for the notion that high self-control may influence the formation of habits and in turn affect behavior. Moreover, results imply that self-control may be particularly influential in case of inhibiting unhealthy food intake rather than promoting healthy food intake.

  2. A systematic review of the effectiveness of taxes on nonalcoholic beverages and high-in-fat foods as a means to prevent obesity trends

    Science.gov (United States)

    Maniadakis, Nikolaos; Kapaki, Vasiliki; Damianidi, Louiza; Kourlaba, Georgia

    2013-01-01

    Background As part of the efforts to curb obesity, a new focus seems to be put on taxing foods that are perceived as being associated with obesity (eg, sugar-sweetened beverages and foods high in fat, sugar, and salt content) as a policy instrument to promote healthier diets. Objective To assess the possible effects of such taxation policies by identifying and analyzing all studies which investigate the impact of price increases on consumption, caloric intake, or weight outcomes. Methods Electronic data bases were searched with appropriate terms and their combinations. Thereafter, abstracts were reviewed and studies were selected based on predefined criteria. The characteristics of the selected studies and the results were extracted in a special form and consequently were reviewed and synthesized. Results Price increase may lead to a reduction in consumption of the targeted products, but the subsequent effect on caloric intake may be much smaller. Only a limited number of the identified studies reported weight outcomes, most of which are either insignificant or very small in magnitude to make any improvement in public health. Conclusion The effectiveness of a taxation policy to curb obesity is doubtful and available evidence in most studies is not very straightforward due to the multiple complexities in consumer behavior and the underling substitution effects. There is need to investigate in-depth the potential underlying mechanisms and the relationship between price-increase policies, obesity, and public health outcomes. PMID:24187507

  3. Unhealthy Behaviours of School Children

    Directory of Open Access Journals (Sweden)

    Valeria LAZA

    2008-12-01

    Full Text Available Aim: The objective of the study was to ascertain nutritional customs of pupils in grade schools.Material and Method: Anonymous questionnaires were done to a sample of 380 children, aged 10 to 14, in 20 fourth-to eight grade classes from 2 schools in Cluj-Napoca: one from down-town, the other one from a poorer neighbourhood.Results: Almost half of students revealed to have an irregular diet. In the last month, some of them did not have enough food or money to buy it (much of them come from the poorer neighbourhood. In this latest school, a triple percent of children have a vegetable diet (no meat, in fact. The obsession to lose weight and the irregular diet has conducted to lose appetite in over 30% of girls. About 60% take vitamins or nutritional supplements. Social status as well as the irregular diet is reflected in general status: over one third feel sad, alone, useless or cry without any reason. Some of the pupils which have problems with daily food supply, think the life is hard and do not worth to live it.Conclusions: There is a wide diversity in nutritional customs of children. Some of them are due to inappropriate nutritional knowledge or a wrong perception of being on fashion as well as to social status. Although the economic conditions are difficult to change, we consider that nutrition education should still be a part of health teaching.

  4. Unhealthy societies: the afflictions of inequality

    National Research Council Canada - National Science Library

    Wilkinson, Richard G

    1996-01-01

    ... of the corrosive effects of inequality. The public arena becomes a source of supportive social networks rather than of stress and potential conflict. As well as weakening the social fabric and damaging health, inequality increases crime rates and violence. Unhealthy Societies shows that social cohesion is crucial to the quality of life. Increase...

  5. Tax Havens: International Tax Avoidance and Evasion

    OpenAIRE

    Gravelle, Jane G.

    2009-01-01

    The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information report...

  6. Food price policies improve diet quality while increasing socioeconomic inequalities in nutrition

    Science.gov (United States)

    2014-01-01

    Background Prices are an important determinant of food choices. Consequently, food price policies (subsidies and/or taxes) are proposed to improve the nutritional quality of diets. The aim of the present study was to explore the impact of food price policies on the expenditures and nutritional quality of the food baskets chosen by low- and medium-income households. Methods Experimental economics was used to examine two price manipulations: i) a fruit and vegetable price subsidy named “fruit and vegetables condition”; ii) a healthy-product subsidy coupled with an unhealthy-product tax named “nutrient profile condition”. The nutrient profiling system called SAIN,LIM was used. This system classifies each individual food according to its overall nutritional quality which then allows for a food item to be taxed or subsidized. Women from low- (n = 95) and medium-incomes (n = 33) selected a daily food basket, first, at current prices and then at manipulated prices. The redistributive effects of experimental conditions were assessed by comparing the extent of savings induced by subsidies and of costs generated by the tax on the two income groups. Energy density (kcal/100 g), free sugars (% energy) and the mean adequacy ratio (MAR) were used as nutritional quality indicators. Results At baseline (before price manipulations), low-income women selected less expensive and less healthy baskets than medium-income ones. After price manipulations expenditures for both income group decreased significantly, whereas, the nutritional quality improved (energy density decreased, the MAR increased). Additionally, the redistributive effects were less favourable for low-income women and their nutritional quality improvements from baseline were significantly lower. Conclusion Low-income women derived fewer financial and nutritional benefits from implemented food subsidies and taxes than medium-income women. This outcome suggests that food price policies may improve diet

  7. Food price policies improve diet quality while increasing socioeconomic inequalities in nutrition.

    Science.gov (United States)

    Darmon, Nicole; Lacroix, Anne; Muller, Laurent; Ruffieux, Bernard

    2014-05-20

    Prices are an important determinant of food choices. Consequently, food price policies (subsidies and/or taxes) are proposed to improve the nutritional quality of diets. The aim of the present study was to explore the impact of food price policies on the expenditures and nutritional quality of the food baskets chosen by low- and medium-income households. Experimental economics was used to examine two price manipulations: i) a fruit and vegetable price subsidy named "fruit and vegetables condition"; ii) a healthy-product subsidy coupled with an unhealthy-product tax named "nutrient profile condition". The nutrient profiling system called SAIN,LIM was used. This system classifies each individual food according to its overall nutritional quality which then allows for a food item to be taxed or subsidized. Women from low- (n = 95) and medium-incomes (n = 33) selected a daily food basket, first, at current prices and then at manipulated prices. The redistributive effects of experimental conditions were assessed by comparing the extent of savings induced by subsidies and of costs generated by the tax on the two income groups. Energy density (kcal/100 g), free sugars (% energy) and the mean adequacy ratio (MAR) were used as nutritional quality indicators. At baseline (before price manipulations), low-income women selected less expensive and less healthy baskets than medium-income ones. After price manipulations expenditures for both income group decreased significantly, whereas, the nutritional quality improved (energy density decreased, the MAR increased). Additionally, the redistributive effects were less favourable for low-income women and their nutritional quality improvements from baseline were significantly lower. Low-income women derived fewer financial and nutritional benefits from implemented food subsidies and taxes than medium-income women. This outcome suggests that food price policies may improve diet quality while increasing socio

  8. The proportion of unhealthy foodstuffs children are exposed to at the checkout of convenience supermarkets.

    Science.gov (United States)

    Horsley, Jason A; Absalom, Katie Ar; Akiens, Evie M; Dunk, Robert J; Ferguson, Alice M

    2014-11-01

    To investigate the proportion of foods that are unhealthy to which children are exposed at the checkout of convenience supermarkets. We performed a cross-sectional survey of foodstuffs displayed at the checkout. Products displayed at or below children's eye-level were designated as healthy, unhealthy or unclassifiable using the Food Standards Agency's scoring criteria. Thirteen convenience supermarkets from the three leading UK supermarket chains were selected on the basis of proximity to the town hall in Sheffield, England. Convenience supermarkets were defined as branches of supermarket chains that were identified as being other than superstores on their company's store locator website. In almost all of the convenience supermarkets surveyed, the main healthy product on display was sugar-free chewing gum. On average, when chewing gum was not included as a foodstuff, 89% of the products on display at the checkouts of convenience supermarkets were unhealthy using the Food Standards Agency's criteria. One store was a notable outlier, providing only fruit and nuts at its checkout. The overwhelming majority of products to which children are exposed at the convenience supermarket checkout are unhealthy. This is despite all the supermarket chains surveyed having signed up to the UK Government's 'responsibility deal'.

  9. Relationship between work-family conflict and unhealthy eating: Does eating style matter?

    Science.gov (United States)

    Shukri, Madihah; Jones, Fiona; Conner, Mark

    2018-04-01

    There is increasing evidence to suggest that work-family conflict is implicated in poor eating patterns. Yet, the underlying mechanism remains unexplored. The objectives of the present study were to demonstrate the interplay between work-family conflict, eating style, and unhealthy eating, and to test whether body mass index (BMI) and its interactions further explicate the relationships. In this study, 586 Malaysian adults (normal weight n = 437, overweight n = 149) completed a questionnaire, which included demographic variables, work-family scales, eating style measures, namely, restrained, emotional or external eating and reported food intake. As hypothesized, results showed that family-to-work conflict (FWC), emotional eating and external eating were positively related to unhealthy food consumption. In addition, emotional eating was found to moderate the impact of FCW on eating. These findings are consistent with research that has revealed emotional eating can indeed increase the positive association between stress such as conflict and unhealthy food choices. However, we found no clear support for the interactive effects of BMI. Our research builds on the findings of existing research as it demonstrates the role of eating style in explaining the association between work-family conflict and unhealthy eating. This conclusion has potential implications for appropriate interventions and calls for the enhancement of various policies to tackle obesity and other health problems. Copyright © 2018 Elsevier Ltd. All rights reserved.

  10. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  11. Associations between lifestyle factors and an unhealthy diet.

    OpenAIRE

    Fransen, Heidi P; Boer, Jolanda M A; Beulens, Joline W J; de Wit, G Ardine; Bueno-de-Mesquita, H Bas; Hoekstra, Jeljer; May, Anne M; Peeters, Petra H M

    2017-01-01

    : Unhealthy dietary patterns have been associated with other unhealthy lifestyle factors such as smoking and physical inactivity. Whether these associations are similar in high- and low-educated individuals is currently unknown.

  12. Examining the Link Between Television and Unhealthy Eating ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Examining the Link Between Television and Unhealthy Eating Among Children in Peru ... television exposure increases unhealthy eating among Peruvian children. ... conference of McGill's Institute for the Study of International Development.

  13. A systematic review of the effectiveness of taxes on nonalcoholic beverages and high-in-fat foods as a means to prevent obesity trends

    Directory of Open Access Journals (Sweden)

    Maniadakis N

    2013-10-01

    Full Text Available Nikolaos Maniadakis,1 Vasiliki Kapaki,1,2 Louiza Damianidi,3Georgia Kourlaba4 1Department of Health Services Organization and Management, National School of Public Health, Athens, 2University of Peloponnese, Peloponnese, 3Department of Allergy, Second Pediatric Clinic, National and Kapodistrian University of Athens School of Medicine, Athens, 4The Stavros Niarchos Foundation – Collaborative Center for Clinical Epidemiology and Outcomes Research (CLEO, First and Second Departments of Pediatrics, National and Kapodistrian University of Athens School of Medicine, Athens, Greece Background: As part of the efforts to curb obesity, a new focus seems to be put on taxing foods that are perceived as being associated with obesity (eg, sugar-sweetened beverages and foods high in fat, sugar, and salt content as a policy instrument to promote healthier diets.Objective: To assess the possible effects of such taxation policies by identifying and analyzing all studies which investigate the impact of price increases on consumption, caloric intake, or weight outcomes.Methods: Electronic data bases were searched with appropriate terms and their combinations. Thereafter, abstracts were reviewed and studies were selected based on predefined criteria. The characteristics of the selected studies and the results were extracted in a special form and consequently were reviewed and synthesized.Results: Price increase may lead to a reduction in consumption of the targeted products, but the subsequent effect on caloric intake may be much smaller. Only a limited number of the identified studies reported weight outcomes, most of which are either insignificant or very small in magnitude to make any improvement in public health.Conclusion: The effectiveness of a taxation policy to curb obesity is doubtful and available evidence in most studies is not very straightforward due to the multiple complexities in consumer behavior and the underling substitution effects. There is

  14. Unhealthy behaviours and risk of visual impairment: The CONSTANCES population-based cohort.

    Science.gov (United States)

    Merle, Bénédicte M J; Moreau, Gwendoline; Ozguler, Anna; Srour, Bernard; Cougnard-Grégoire, Audrey; Goldberg, Marcel; Zins, Marie; Delcourt, Cécile

    2018-04-26

    Unhealthy behaviours are linked to a higher risk of eye diseases, but their combined effect on visual function is unknown. We aimed to examine the individual and combined associations of diet, physical activity, smoking and alcohol consumption with visual impairment among French adults. 38 903 participants aged 18-73 years from the CONSTANCES nationwide cohort (2012-2016) with visual acuity measured and who completed, lifestyle, medical and food frequency questionnaires were included. Visual impairment was defined as a presenting visual acuity visual impairment increased with decreasing diet quality (p for trend = 0.04), decreasing physical activity (p for trend = 0.02) and increasing smoking pack-years (p for trend = 0.03), whereas no statistically significant association with alcohol consumption was found. Combination of several unhealthy behaviours was associated with increasing odds for visual impairment (p for trend = 0.0002), with a fully-adjusted odds ratio of 1.81 (95% CI 1.18 to 2.79) for participants reporting 2 unhealthy behaviours and 2.92 (95% CI 1.60 to 5.32) for those reporting 3 unhealthy behaviours. An unhealthy lifestyle including low/intermediate diet quality, low physical activity and heavy smoking was associated with visual impairment in this large population-based study.

  15. The Effects of Digital Marketing of Unhealthy Commodities on Young People: A Systematic Review

    Science.gov (United States)

    Buchanan, Limin; Kelly, Bridget; Kariippanon, Kishan

    2018-01-01

    The marketing of unhealthy commodities through traditional media is known to impact consumers’ product attitudes and behaviors. Less is known about the impacts of digital marketing (online promotional activities), especially among young people who have a strong online presence. This review systematically assesses the relationship between digital marketing and young people’s attitudes and behaviors towards unhealthy commodities. Literature was identified in June 2017 by searches in six electronic databases. Primary studies (both qualitative and quantitative) that examined the effect of digital marketing of unhealthy food or beverages, alcohol and tobacco products on young people’s (12 to 30 years) attitudes, intended and actual consumption were reviewed. 28 relevant studies were identified. Significant detrimental effects of digital marketing on the intended use and actual consumption of unhealthy commodities were revealed in the majority of the included studies. Findings from the qualitative studies were summarized and these findings provided insights on how digital marketing exerts effects on young people. One of the key findings was that marketers used peer-to-peer transmission of messages on social networking sites (e.g., friends’ likes and comments on Facebook) to blur the boundary between marketing contents and online peer activities. Digital marketing of unhealthy commodities is associated with young people’s use and beliefs of these products. The effects of digital marketing varied between product types and peer endorsed marketing (earned media) may exert greater negative impacts than owned or paid media marketing. PMID:29382140

  16. The Effects of Digital Marketing of Unhealthy Commodities on Young People: A Systematic Review.

    Science.gov (United States)

    Buchanan, Limin; Kelly, Bridget; Yeatman, Heather; Kariippanon, Kishan

    2018-01-29

    The marketing of unhealthy commodities through traditional media is known to impact consumers' product attitudes and behaviors. Less is known about the impacts of digital marketing (online promotional activities), especially among young people who have a strong online presence. This review systematically assesses the relationship between digital marketing and young people's attitudes and behaviors towards unhealthy commodities. Literature was identified in June 2017 by searches in six electronic databases. Primary studies (both qualitative and quantitative) that examined the effect of digital marketing of unhealthy food or beverages, alcohol and tobacco products on young people's (12 to 30 years) attitudes, intended and actual consumption were reviewed. 28 relevant studies were identified. Significant detrimental effects of digital marketing on the intended use and actual consumption of unhealthy commodities were revealed in the majority of the included studies. Findings from the qualitative studies were summarized and these findings provided insights on how digital marketing exerts effects on young people. One of the key findings was that marketers used peer-to-peer transmission of messages on social networking sites (e.g., friends' likes and comments on Facebook) to blur the boundary between marketing contents and online peer activities. Digital marketing of unhealthy commodities is associated with young people's use and beliefs of these products. The effects of digital marketing varied between product types and peer endorsed marketing (earned media) may exert greater negative impacts than owned or paid media marketing.

  17. The Effects of Digital Marketing of Unhealthy Commodities on Young People: A Systematic Review

    Directory of Open Access Journals (Sweden)

    Limin Buchanan

    2018-01-01

    Full Text Available The marketing of unhealthy commodities through traditional media is known to impact consumers’ product attitudes and behaviors. Less is known about the impacts of digital marketing (online promotional activities, especially among young people who have a strong online presence. This review systematically assesses the relationship between digital marketing and young people’s attitudes and behaviors towards unhealthy commodities. Literature was identified in June 2017 by searches in six electronic databases. Primary studies (both qualitative and quantitative that examined the effect of digital marketing of unhealthy food or beverages, alcohol and tobacco products on young people’s (12 to 30 years attitudes, intended and actual consumption were reviewed. 28 relevant studies were identified. Significant detrimental effects of digital marketing on the intended use and actual consumption of unhealthy commodities were revealed in the majority of the included studies. Findings from the qualitative studies were summarized and these findings provided insights on how digital marketing exerts effects on young people. One of the key findings was that marketers used peer-to-peer transmission of messages on social networking sites (e.g., friends’ likes and comments on Facebook to blur the boundary between marketing contents and online peer activities. Digital marketing of unhealthy commodities is associated with young people’s use and beliefs of these products. The effects of digital marketing varied between product types and peer endorsed marketing (earned media may exert greater negative impacts than owned or paid media marketing.

  18. Predicting the Effects of Sugar-Sweetened Beverage Taxes on Food and Beverage Demand in a Large Demand System

    Science.gov (United States)

    Zhen, Chen; Finkelstein, Eric A.; Nonnemaker, James; Karns, Shawn; Todd, Jessica E.

    2013-01-01

    A censored Exact Affine Stone Index incomplete demand system is estimated for 23 packaged foods and beverages and a numéraire good. Instrumental variables are used to control for endogenous prices. A half-cent per ounce increase in sugar-sweetened beverage prices is predicted to reduce total calories from the 23 foods and beverages but increase sodium and fat intakes as a result of product substitution. The predicted decline in calories is larger for low-income households than for high-income households, although welfare loss is also higher for low-income households. Neglecting price endogeneity or estimating a conditional demand model significantly overestimates the calorie reduction. PMID:24839299

  19. The relationship between unhealthy snacking at school and academic outcomes: a population study in Chilean schoolchildren.

    Science.gov (United States)

    Correa-Burrows, Paulina; Burrows, Raquel; Orellana, Yasna; Ivanovic, Daniza

    2015-08-01

    We examined the association between unhealthy snacking at school and academic outcomes in students from the Santiago Metropolitan Region (Chile). Cross-sectional population-based study. We measured the nutritional quality of snacks at school using an FFQ, and accounting for the amounts of saturated fat, fibre, sugar and salt in the foods, and academic outcomes using national standardized test scores in Language and Mathematics. Multivariate regression analyses modelled the relationship between unhealthy snacking at school (exposure), potential confounders and performance in Mathematics and Language (outcomes). Random sample of 1073 students (13.1 (SD 2.3) years old) attending public, partially subsidized and private schools. Fifty-six per cent of students ate items at snack time that were high in fat, sugar, salt and energy, and thus were considered to have unhealthy snaking. Thirty-six per cent and 8% were considered to have poor-to-fair and healthy snacking, respectively. Unhealthy snacking significantly lowered the odds of good academic performance in both domains. Students having unhealthy snacks were 56% less likely to pass in Language (fully adjusted OR = 0.44; 95% CI 0.23, 0.85) and 66% less likely to pass in Mathematics (fully adjusted OR = 0.34; 95% CI 0.19, 0.64) compared with students having healthy snack items. Schoolchildren eating unhealthy foods at snack time had worse academic performance in Language and Mathematics, as measured by a standardized test. Although association does not imply causation, these findings support the notion that academic and health-related behaviours are linked. More research is needed on the effect of school health programmes on educational outcomes.

  20. Unhealthy diets, obesity and time discounting: a systematic literature review and network analysis.

    Science.gov (United States)

    Barlow, Pepita; Reeves, Aaron; McKee, Martin; Galea, Gauden; Stuckler, David

    2016-09-01

    There is an increasing policy commitment to address the avoidable burdens of unhealthy diet, overweight and obesity. However, to design effective policies, it is important to understand why people make unhealthy dietary choices. Research from behavioural economics suggests a critical role for time discounting, which describes how people's value of a reward, such as better health, decreases with delay to its receipt. We systematically reviewed the literature on the relationship of time discounting with unhealthy diets, overweight and obesity in Web of Science and PubMed. We identified 41 studies that met our inclusion criteria as they examined the association between time discount rates and (i) unhealthy food consumption; (ii) overweight and (iii) response to dietary and weight loss interventions. Nineteen out of 25 cross-sectional studies found time discount rates positively associated with overweight, obesity and unhealthy diets. Experimental studies indicated that lower time discounting was associated with greater weight loss. Findings varied by how time discount rates were measured; stronger results were observed for food than monetary-based measurements. Network co-citation analysis revealed a concentration of research in nutrition journals. Overall, there is moderate evidence that high time discounting is a significant risk factor for unhealthy diets, overweight and obesity and may serve as an important target for intervention. © 2016 The Authors Obesity Reviews published by John Wiley & Sons Ltd on behalf of International Association for the Study of Obesity (IASO). © 2016 The Authors Obesity Reviews published by John Wiley & Sons Ltd on behalf of International Association for the Study of Obesity (IASO).

  1. Pricing Strategies to Encourage Availability, Purchase, and Consumption of Healthy Foods and Beverages: A Systematic Review.

    Science.gov (United States)

    Gittelsohn, Joel; Trude, Angela Cristina Bizzotto; Kim, Hyunju

    2017-11-02

    Food pricing policies to promote healthy diets, such as taxes, price manipulations, and food subsidies, have been tested in different settings. However, little consensus exists about the effect of these policies on the availability of healthy and unhealthy foods, on what foods consumers buy, or on the impact of food purchases on consumer health outcomes. We conducted a systematic review of studies of the effect of food-pricing interventions on retail sales and on consumer purchasing and consumption of healthy foods and beverages. We used MEDLINE, Embase, PsycINFO, Web of Science, ClinicalTrials.gov, and the Cochrane Library to conduct a systematic search for peer-reviewed articles related to studies of food pricing policies. We selected articles that were published in English from January 2000 through December 2016 on the following types of studies: 1) real-world experimental studies (randomized controlled trials, quasi-experimental studies, and natural experiments); 2) population studies of people or retail stores in middle-income and high-income countries; 3) pricing interventions alone or in combination with other strategies (price promotions, coupons, taxes, or cash-back rebates), excluding studies of vending-machine or online sales; and 4) outcomes studies at the retail (stocking, sales) and consumer (purchasing, consumption) levels. We selected 65 articles representing 30 studies for review. Sixteen pricing intervention studies that sought to improve access to healthy food and beverage options reported increased stocking and sales of promoted food items. Most studies (n = 23) reported improvement in the purchasing and consumption of healthy foods or beverages or decreased purchasing and consumption of unhealthy foods or beverages. Most studies assessed promotions of fresh fruits and vegetables (n = 20); however, these foods may be hard to source, have high perishability, and raise concerns about safety and handling. Few of the pricing studies we reviewed

  2. Pricing Strategies to Encourage Availability, Purchase, and Consumption of Healthy Foods and Beverages: A Systematic Review

    Science.gov (United States)

    Trude, Angela Cristina Bizzotto; Kim, Hyunju

    2017-01-01

    Introduction Food pricing policies to promote healthy diets, such as taxes, price manipulations, and food subsidies, have been tested in different settings. However, little consensus exists about the effect of these policies on the availability of healthy and unhealthy foods, on what foods consumers buy, or on the impact of food purchases on consumer health outcomes. We conducted a systematic review of studies of the effect of food-pricing interventions on retail sales and on consumer purchasing and consumption of healthy foods and beverages. Methods We used MEDLINE, Embase, PsycINFO, Web of Science, ClinicalTrials.gov, and the Cochrane Library to conduct a systematic search for peer-reviewed articles related to studies of food pricing policies. We selected articles that were published in English from January 2000 through December 2016 on the following types of studies: 1) real-world experimental studies (randomized controlled trials, quasi-experimental studies, and natural experiments); 2) population studies of people or retail stores in middle-income and high-income countries; 3) pricing interventions alone or in combination with other strategies (price promotions, coupons, taxes, or cash-back rebates), excluding studies of vending-machine or online sales; and 4) outcomes studies at the retail (stocking, sales) and consumer (purchasing, consumption) levels. We selected 65 articles representing 30 studies for review. Results Sixteen pricing intervention studies that sought to improve access to healthy food and beverage options reported increased stocking and sales of promoted food items. Most studies (n = 23) reported improvement in the purchasing and consumption of healthy foods or beverages or decreased purchasing and consumption of unhealthy foods or beverages. Most studies assessed promotions of fresh fruits and vegetables (n = 20); however, these foods may be hard to source, have high perishability, and raise concerns about safety and handling. Few of the

  3. Meals described as healthy or unhealthy match public health education in England.

    Science.gov (United States)

    Laguna-Camacho, Antonio; Booth, David A

    2015-04-01

    Dietary guidelines for the general public aim to lower the incidence of nutrition-related diseases by influencing habitual food choices. Yet little is known about how well the guidelines are matched by the actual practices that people regard as healthy or unhealthy. In the present study, British residents were asked in a cognitive interview to write a description of an occasion when either they ate in an unhealthy way or the eating was healthy. The reported foods and drinks, as well as sort of occasion, location, people present and time of day, were categorised by verbal and semantic similarities. The number of mentions of terms in each category was then contrasted between groups in exact probability tests. Perceived unhealthy and healthy eating occasions differed reliably in the sorts of foods and the contexts reported. There was also full agreement with the national guidelines on eating plenty of fruit and vegetables, eating small amounts of foods and drinks high in fat and/or sugar, drinking plenty of water, and cutting down on alcohol. There was a tendency to regard choices of bread, rice, potatoes, pasta and other starchy foods as healthy. Reported healthy and unhealthy eating did not differ in incidences of meat, fish, eggs, beans and other non-dairy sources of protein or of dairy foods and milk. These results indicate that operationally clear recommendations by health professionals are well understood in this culture but members of the public do not make clear distinctions in the case of foods that can be included in moderate amounts in a healthy diet. Copyright © 2015 Elsevier Ltd. All rights reserved.

  4. Dissociation from beloved unhealthy brands decreases preference for and consumption of vegetables.

    Science.gov (United States)

    Trump, Rebecca K; Connell, Paul M; Finkelstein, Stacey R

    2015-09-01

    Many people form strong bonds with brands, including those for unhealthy foods. Thus, prompting people to dissociate from beloved but unhealthy food brands is an intuitively appealing means to shift consumption away from unhealthy options and toward healthy options. Contrary to this position, we demonstrate that dissociating from unhealthy but beloved brands diminishes people's interest in consuming vegetables because the dissociation depletes self-regulatory resources. Across three experimental studies, we manipulate dissociation from two beloved brands both implicitly (studies 1-2) and explicitly (study 3) and observe effects on both preference for vegetables (studies 2-3) and actual vegetable consumption (study 1). In study 1, participants consumed fewer vegetables following dissociation from (vs. association with) a beloved candy brand. Study 2 demonstrates that the effect of depletion on preference for vegetables is more pronounced for those who strongly identify with the brand, as these individuals are most depleted by the dissociation attempt. Finally, study 3 illustrates that the difficulty experienced when trying to dissociate from beloved brands drives the observed effects on vegetable preference and consumption for those who strongly (vs. weakly) identify with the brand. Copyright © 2015 Elsevier Ltd. All rights reserved.

  5. Depletion sensitivity predicts unhealthy snack purchases.

    Science.gov (United States)

    Salmon, Stefanie J; Adriaanse, Marieke A; Fennis, Bob M; De Vet, Emely; De Ridder, Denise T D

    2016-01-01

    The aim of the present research is to examine the relation between depletion sensitivity - a novel construct referring to the speed or ease by which one's self-control resources are drained - and snack purchase behavior. In addition, interactions between depletion sensitivity and the goal to lose weight on snack purchase behavior were explored. Participants included in the study were instructed to report every snack they bought over the course of one week. The dependent variables were the number of healthy and unhealthy snacks purchased. The results of the present study demonstrate that depletion sensitivity predicts the amount of unhealthy (but not healthy) snacks bought. The more sensitive people are to depletion, the more unhealthy snacks they buy. Moreover, there was some tentative evidence that this relation is more pronounced for people with a weak as opposed to a strong goal to lose weight, suggesting that a strong goal to lose weight may function as a motivational buffer against self-control failures. All in all, these findings provide evidence for the external validity of depletion sensitivity and the relevance of this construct in the domain of eating behavior. Copyright © 2015 Elsevier Ltd. All rights reserved.

  6. Food advertising and eating behavior in children

    NARCIS (Netherlands)

    Folkvord, F.; Anschutz, D.J.; Boyland, E.J.; Kelly, B.; Buijzen, M.A.

    2016-01-01

    Systematic research reviews have repeatedly shown that food advertising affects children's eating behavior. Given that most food advertising promotes unhealthy, palatable, and rewarding food products, it is considered to be a significant contributor to the current obesity epidemic. This review

  7. Nutritional quality of foods marketed to children in Honduras.

    Science.gov (United States)

    Gunderson, Matthew D; Clements, Dennis; Benjamin Neelon, Sara E

    2014-02-01

    Evidence suggests that exposure to advertising of unhealthy foods may contribute to increased rates of obesity in children. This study examined the extent to which television stations marketed unhealthy foods to children during after-school programming aired over one week in La Ceiba, Honduras. Content analysis was performed on four television stations, including one broadcast station and three cable networks. Eighty hours of programming were recorded and analyzed. Advertised products were categorized as food or non-food items, with food items further classified as healthy or unhealthy. Advertisements were coded as those aimed at children, adults, or both, and chi-square tests were used to compare the proportion of unhealthy advertisements by target audience. A total of 2271 advertisements aired during the observation period, with 1120 marketing products (49.3%). Of those, 397 (35.4%) promoted foods-30.2% were for healthy foods and 69.8% for unhealthy foods. The unhealthy foods were all advertised on cable networks and not the broadcast station. Children appeared to be targeted more than adults in advertisements for unhealthy foods (92.1%, p<0.001). Cable television programming during after-school hours advertised primarily unhealthy foods. Exposure to these advertisements may promote consumption of unhealthy foods by children, increasing their risk of obesity. Copyright © 2013 Elsevier Ltd. All rights reserved.

  8. Concept of Tax Advising Within Tax Optimization

    OpenAIRE

    Svitlana Bychkova; Makarova Nadiya

    2013-01-01

    Tax advising is strictly individual service requiring knowledge in the fields of law, tax and accounting. Tax advising includes not only advising on taxation models depending on the economic entity type of activity, but it also deals with issues of tax optimization. In the article the authors have offered their views on the concept of tax consulting in the area of tax optimization (tax planning). The subject matter has been a set of the most rational and important settings that allow you to u...

  9. Tax Amnesty (in Russian)

    OpenAIRE

    Kateryna Bornukova; Dzmitry Kruk; Gleb Shymanovich; Yuri Tserlukevich

    2014-01-01

    This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs of amnesties. The success of the tax amnesty depends largely on the state of the economy. We have identified target groups and discussed a que...

  10. The potential impact on obesity of a 10% tax on sugar-sweetened beverages in Ireland, an effect assessment modelling study

    Science.gov (United States)

    2013-01-01

    Background Some governments have recently shown a willingness to introduce taxes on unhealthy foods and drinks. In 2011, the Irish Minister for Health proposed a 10% tax on sugar sweetened beverages (SSBs) as a measure to combat childhood obesity. Whilst this proposed tax received considerable support, the Irish Department of Finance requested a Health Impact Assessment of this measure. As part of this assessment we set out to model the impact on obesity. Methods We used price elasticity estimates to calculate the effect of a 10% SSB tax on SSB consumption. SSBs were assumed to have an own-price elasticity of −0.9 and we assumed a tax pass-on rate to consumers of 90%. Baseline SSB consumption and obesity prevalence, by age, sex and income-group, for Ireland were taken from the 2007 Survey on Lifestyle and Attitude to Nutrition. A comparative risk assessment model was used to estimate the effect on obesity arising from the predicted change in calorie consumption, both for the whole population and for sub-groups (age, sex, income). Sensitivity analyses were conducted on price-elasticity estimates and tax pass-on rates. Results We estimate that a 10% tax on SSBs will result in a mean reduction in energy intake of 2.1 kcal/person/day. After adjustment for self-reported data, the 10% tax is predicted to reduce the percentage of the obese adult population (body mass index [BMI] ≥30 kg/m2) by 1.3%, equating to 9,900 adults (95% credible intervals: 7,750 to 12,940), and the overweight or obese population (BMI ≥ 25 kg/m2) by 0.7%, or 14,380 adults (9,790 to 17,820). Reductions in obesity are similar for men (1.2%) and women (1.3%), and similar for each income group (between 1.1% and 1.4% across income groups). Reductions in obesity are greater in young adults than older adults (e.g. 2.9% in adults aged 18–24 years vs 0.6% in adults aged 65 years and over). Conclusions This study suggests that a tax on SSBs in Ireland would have a small but meaningful effect

  11. Double standards for community sports: promoting active lifestyles but unhealthy diets.

    Science.gov (United States)

    Kelly, Bridget; Chapman, Kathy; King, Lesley; Hardy, Louise; Farrell, Louise

    2008-12-01

    Overweight and obesity in Australia is an emerging health concern. Obesity prevention initiatives must consider both physical activity and nutrition to be effective. Community sports venues have the capacity to promote healthy lifestyles through physical activity as well as healthy food choices. A telephone survey was conducted on parents of children aged 5-17 years in NSW to determine the nature of food and beverages purchased by children at community sporting venues and to determine parent's perception of the role that government should play in regulating the types of food and beverages sold at these outlets. The majority of canteens at children's sporting venues were considered to sell mostly unhealthy food and beverages (53%). Very few parents reported that canteens sold mostly healthy food and beverages. Parents reported that their child's most frequently purchased food and beverage items at outdoor sports fields were water, chocolate and confectionery, soft drink and sports drinks, and ice cream. At community swimming pools the most frequently purchased items were ice cream, followed by snack foods, including chips, cakes and biscuits. Most parents (63%) agreed that government should restrict the types of food and beverages that can be sold at children's sporting venues. Children are receiving inconsistent health messages at sporting venues, with healthy lifestyles being promoted through sports participation, but unhealthy dietary choices being provided at sports canteens.

  12. Palatable Food Consumption in Children

    DEFF Research Database (Denmark)

    De Decker, Annelies; Verbeken, Sandra; Sioen, Isabelle

    2017-01-01

    To understand the importance of the home food environment on unhealthy food consumption in children high in reward sensitivity, this study tested the hypothesis that the home availability of unhealthy food moderates the effect of reward sensitivity on children’s fast-food consumption frequency......, exerted via food cue responsiveness. Children between 7.5 and 14 years (n = 174, 50.6% boys) reported on reward sensitivity and food cue responsiveness (by means of the subscale ‘external eating’). Their height and weight were measured. Parents reported on their children’s fast-food consumption frequency......, food cue responsiveness (by means of the subscale ‘food responsiveness’), and on the home availability of unhealthy foods. Two moderated mediation models were conducted, one with the parent- and one with the child-reported food cue responsiveness as mediator. Findings suggested that with a high home...

  13. Unhealthy lifestyle factors and depressive symptoms: A Japanese general adult population survey.

    Science.gov (United States)

    Furihata, Ryuji; Konno, Chisato; Suzuki, Masahiro; Takahashi, Sakae; Kaneita, Yoshitaka; Ohida, Takashi; Uchiyama, Makoto

    2018-07-01

    To investigate the relationship between unhealthy lifestyles factors and depressive symptoms among the general adult population in Japan. Participants were randomly selected from the Japanese general adult population. Data from 2334 people aged 20 years or older were analyzed. This cross-sectional survey was conducted in August and September 2009. Participants completed a face-to-face interview about unhealthy lifestyle factors, including lack of exercise, skipping breakfast, a poorly balanced diet, snacking between meals, insufficient sleep, current smoking, alcohol drinking, and obesity. Presence of depressive symptoms was defined as a score of ≥ 16 on the Japanese version of the Center for Epidemiologic Studies Depression Scale (CES-D). Relationships between unhealthy lifestyle factors and depressive symptoms were evaluated by multivariate logistic regression analysis adjusting for sociodemographic variables and other unhealthy lifestyle factors. Multivariate logistic regression analysis revealed that insufficient sleep, a poorly balanced diet, snacking between meals and lack of exercise were significantly associated with the prevalence of depressive symptoms, with odds ratios ranging from 1.56 for lack of exercise to 3.98 for insufficient sleep. Since this study was a cross-sectional study, causal relationships could not be determined. These results suggest that promoting a healthy lifestyle focused on sleep, food intake and exercise may be important for individuals with depressive symptoms. Copyright © 2018 Elsevier B.V. All rights reserved.

  14. Clustering of Unhealthy Behaviors in the Aerobics Center Longitudinal Study

    OpenAIRE

    Héroux, Mariane; Janssen, Ian; Lee, Duck-chul; Sui, Xuemei; Hebert, James R.; Blair, Steven N.

    2011-01-01

    Background Clustering of unhealthy behaviors has been reported in previous studies; however the link with all-cause mortality and differences between those with and without chronic disease requires further investigation. Objectives To observe the clustering effects of unhealthy diet, fitness, smoking, and excessive alcohol consumption in adults with and without chronic disease and to assess all-cause mortality risk according to the clustering of unhealthy behaviors. Methods Participants were ...

  15. Promotion and Prevention Focused Feeding Strategies: Exploring the Effects on Healthy and Unhealthy Child Eating

    Directory of Open Access Journals (Sweden)

    Elisabeth L. Melbye

    2015-01-01

    Full Text Available There is a general lack of research addressing the motivations behind parental use of various feeding practices. Therefore, the present work aims to extend the current literature on parent-child feeding interactions by integrating the traditional developmental psychological perspective on feeding practices with elements of Regulatory Focus Theory (RFT derived from the field of motivational psychology. In this paper, we seek to explain associations between parental feeding practices and child (unhealthy eating behaviors by categorizing parental feeding practices into promotion and prevention focused strategies, thus exploring parent-child feeding interactions within the framework of RFT. Our analyses partly supported the idea that (1 child healthy eating is positively associated with feeding practices characterized as promotion focused, and (2 child unhealthy eating is negatively associated with feeding practices characterized as prevention focused. However, a general observation following from our results suggests that parents’ major driving forces behind reducing children’s consumption of unhealthy food items and increasing their consumption of healthy food items are strategies that motivate rather than restrict. In particular, parents’ provision of a healthy home food environment seems to be essential for child eating.

  16. Optimising women's diets. An examination of factors that promote healthy eating and reduce the likelihood of unhealthy eating.

    Science.gov (United States)

    Williams, Lauren K; Thornton, Lukar; Crawford, David

    2012-08-01

    The majority of nutrition promotion research that has examined the determinants of unhealthy or healthy dietary behaviours has focused on factors that promote consumption of these foods, rather than factors that may both promote healthy eating and buffer or protect consumption of unhealthy foods. The purpose of this paper is to identify factors that both promote healthy eating and also reduce the likelihood of eating unhealthily amongst women. A community sample of 1013 Australian women participated in a cross-sectional self-report survey that assessed factors associated with diet and obesity. Multiple logistic regressions were used to examine the associations between a range of individual, social and environmental factors and aspects of both healthy and unhealthy eating, whilst controlling for key covariates. Results indicated that women with high self efficacy for healthy eating, taste preferences for fruit and vegetables, family support for healthy eating and the absence of perceived barriers to healthy eating (time and cost) were more likely to consume components of a healthy diet and less likely to consume components of a unhealthy diet. Optimal benefits in overall diet quality amongst women may be achieved by targeting factors associated with both healthy and unhealthy eating in nutrition promotion efforts. Copyright © 2012 Elsevier Ltd. All rights reserved.

  17. 76 FR 52862 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol...

    Science.gov (United States)

    2011-08-24

    ... 40 Cigars and cigarettes, Claims, Electronic fund transfers, Excise taxes, Labeling, Packaging and... that are not required to pay taxes through electronic funds transfer (EFT), this first payment period..., Electronic funds transfers, Excise taxes, Exports, Food additives, Fruit juices, Labeling, Liquors, Packaging...

  18. Implicit markers of food choice

    NARCIS (Netherlands)

    van der Laan, L.N.

    2013-01-01

    Because of the health risks associated with unhealthy eating and overweight, it is important to better understand the motives underlying (un)healthy food choice. Explicit measures, such as questionnaires and focus groups, are suboptimal because they only tap into that specific part of the motive

  19. The danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an effect assessment of this tax for some of the product categories most significantly affected by the new tax, namely fats such as butter, butter-blends, margarine...... on saturated fat in food products has had some effects on the market for the considered products, in that the level of consumption of fats dropped by 10 – 20%. Furthermore, the analysis points at shifts in demand from high-price supermarkets towards low-price discount stores – a shift that seems to have been...... utilized by discount chains to raise the prices of butter and margarine by more than the pure tax increase. Due to the relatively short data period with the tax being active, interpretation of these findings from a long-run perspective should be done with considerable care. It is thus recommended to repeat...

  20. The extent and nature of television food advertising to children in Xi’an, China

    Directory of Open Access Journals (Sweden)

    Danyang Li

    2016-08-01

    Full Text Available Abstract Background To explore the extent and nature of television food advertising especially unhealthy food advertising to primary school children in Xi’an, China. Methods Television data were recorded for 2 weekdays and 2 weekend days between 6:00 and 22:00 during May and June in 2012 from a total of five television channels most popular with children in Xi’an. Pearson χ2 tests and logistic regression were applied to determine differences in the proportion of healthy food, unhealthy food and miscellaneous food advertisements for different channels, programs, dates, viewing periods and the use of persuasive marketing tactics. Results Of the 5527 advertisements transcribed, 25.5 % were for food, among which 48.1 % were considered to be unhealthy. The frequency of food advertisements was 6 per hour per channel, including 3 unhealthy food advertisements. Compared with healthy and miscellaneous food advertisements, more unhealthy food advertisements were shown during afternoon, weekends and children’s non-peak viewing times as well as on children’s television channels, central television channels and non-children’s programmes. Unhealthy foods contributed the highest proportion of all food advertisements containing promotional characters (51.7 % and premium offers (59.1 %. Both promotional characters and premium offers appeared more on non-children’s television channels. Conclusions The majority of food advertisements were for unhealthy food. More unhealthy food ads were shown in children’s non-peak time and afternoon as well as non-children’s channels. More children-oriented persuasive marketing tactics were used in unhealthy food ads especially in non-children’s channels. Therefore, intervening in the entrance of unhealthy foods into the market and establishing regulations related to food advertising especially unhealthy food advertisements are important strategies to prevent children’s exposure to unhealthy food and

  1. The extent and nature of television food advertising to children in Xi'an, China.

    Science.gov (United States)

    Li, Danyang; Wang, Ting; Cheng, Yue; Zhang, Min; Yang, Xue; Zhu, Zhonghai; Liu, Danli; Yang, Wenfang; Zeng, Lingxia

    2016-08-11

    To explore the extent and nature of television food advertising especially unhealthy food advertising to primary school children in Xi'an, China. Television data were recorded for 2 weekdays and 2 weekend days between 6:00 and 22:00 during May and June in 2012 from a total of five television channels most popular with children in Xi'an. Pearson χ (2) tests and logistic regression were applied to determine differences in the proportion of healthy food, unhealthy food and miscellaneous food advertisements for different channels, programs, dates, viewing periods and the use of persuasive marketing tactics. Of the 5527 advertisements transcribed, 25.5 % were for food, among which 48.1 % were considered to be unhealthy. The frequency of food advertisements was 6 per hour per channel, including 3 unhealthy food advertisements. Compared with healthy and miscellaneous food advertisements, more unhealthy food advertisements were shown during afternoon, weekends and children's non-peak viewing times as well as on children's television channels, central television channels and non-children's programmes. Unhealthy foods contributed the highest proportion of all food advertisements containing promotional characters (51.7 %) and premium offers (59.1 %). Both promotional characters and premium offers appeared more on non-children's television channels. The majority of food advertisements were for unhealthy food. More unhealthy food ads were shown in children's non-peak time and afternoon as well as non-children's channels. More children-oriented persuasive marketing tactics were used in unhealthy food ads especially in non-children's channels. Therefore, intervening in the entrance of unhealthy foods into the market and establishing regulations related to food advertising especially unhealthy food advertisements are important strategies to prevent children's exposure to unhealthy food and childhood obesity.

  2. Tax Expenditures in Croatia

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.

  3. Effect of price and information on the food choices of women university students in Saudi Arabia: An experimental study.

    Science.gov (United States)

    Halimic, Aida; Gage, Heather; Raats, Monique; Williams, Peter

    2018-04-01

    To explore the impact of price manipulation and healthy eating information on intended food choices. Health information was provided to a random half of subjects (vs. information on Saudi agriculture). Each subject chose from the same lunch menu, containing two healthy and two unhealthy entrees, deserts and beverages, on five occasions. Reference case prices were 5, 3 and 2 Saudi Arabian Reals (SARs). Prices of healthy and unhealthy items were manipulated up (taxed) and down (subsidized) by 1 SAR in four menu variations (random order); subjects were given a budget enabling full choice within any menu. The number of healthy food choices were compared with different price combinations, and between information groups. Linear regression modelling explored the effect of relative prices of healthy/unhealthy options and information on number of healthy choices controlling for dietary behaviours and hunger levels. University campus, Saudi Arabia, 2013. 99 women students. In the reference case, 49.5% of choices were for healthy items. When the price of healthy items was reduced, 58.5% of selections were healthy; 57.2% when the price of unhealthy items rose. In regression modelling, reducing the price of healthy items and increasing the price of unhealthy items increased the number of healthy choices by 5% and 6% respectively. Students reporting a less healthy usual diet selected significantly fewer healthy items. Providing healthy eating information was not a significant influence. Price manipulation offers potential for altering behaviours to combat rising youth obesity in Saudi Arabia. Copyright © 2018 Elsevier Ltd. All rights reserved.

  4. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

    Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

  5. Factors Associated With Unhealthy Snacks Consumption Among Adolescents in Iran’s Schools

    Science.gov (United States)

    Yazdi Feyzabadi, Vahid; Keshavarz Mohammadi, Nastaran; Omidvar, Nasrin; Karimi-Shahanjarini, Akram; Nedjat, Saharnaz; Rashidian, Arash

    2017-01-01

    Background: Well-informed interventions are needed if school-based health promotion is to be effective. Among other aims, the Iranian Health Promoting School (IHPS) program that was launched in 2011, has an important aim of promoting dietary behaviors of adolescents. The present study, therefore, aimed to investigate the factors affecting unhealthy snacking of adolescents and provide evidence for a more effective IHPS program. Methods: In a cross-sectional study design, 1320 students from 40 schools in Kerman city were selected using a proportional stratified random sampling method. A modified qualitative Food Frequency Questionnaire (FFQ) was used to gather data about unhealthy snacking behavior. Data about intrapersonal and environmental factors were obtained using a validated and reliable questionnaire. A mixed-effects negative-binomial regression model was used to analyze the data. Results: Taste and sensory perception (prevalence rate ratio [PRR]=1.18; 95% CI: 1.09-1.27), being a male (PRR=1.20; 95% CI: 1.05-1.38) and lower nutritional knowledge (PRR=0.96; 95% CI: 0.91-0.99) were associated with higher weekly unhealthy snaking. Perceived self-efficacy (PRR=0.95; 95% CI: 0.91-1.00) negatively influenced the frequency of unhealthy snaking, with this approaching significance (Ppocket money allowance (PRR=1.21; 95% CI: 1.09-1.34), easy accessibility (PRR=1.06; 95% CI:1.01-1.11), and less perceived parental control (PRR=0.96; 95% CI: 0.92-0.99) all had a role in higher consumption of unhealthy snacks. Interestingly, larger school size was associated with less unhealthy snacking (PRR=0.79; 95% CI: 0.68-0.92). Conclusion: Unhealthy snacking behavior is influenced by individual, socio-cultural and physical-environmental influences, namely by factors relating to poor parenting practices, high SES level, family characteristics, improper social norms pressure, and less knowledge and self-efficacy of students. This evidence can be used to inform a more evidencebased IHPS

  6. Factors Associated With Unhealthy Snacks Consumption Among Adolescents in Iran's Schools.

    Science.gov (United States)

    Yazdi Feyzabadi, Vahid; Keshavarz Mohammadi, Nastaran; Omidvar, Nasrin; Karimi-Shahanjarini, Akram; Nedjat, Saharnaz; Rashidian, Arash

    2017-01-29

    Well-informed interventions are needed if school-based health promotion is to be effective. Among other aims, the Iranian Health Promoting School (IHPS) program that was launched in 2011, has an important aim of promoting dietary behaviors of adolescents. The present study, therefore, aimed to investigate the factors affecting unhealthy snacking of adolescents and provide evidence for a more effective IHPS program. In a cross-sectional study design, 1320 students from 40 schools in Kerman city were selected using a proportional stratified random sampling method. A modified qualitative Food Frequency Questionnaire (FFQ) was used to gather data about unhealthy snacking behavior. Data about intrapersonal and environmental factors were obtained using a validated and reliable questionnaire. A mixed-effects negative-binomial regression model was used to analyze the data. Taste and sensory perception (prevalence rate ratio [PRR]=1.18; 95% CI: 1.09-1.27), being a male (PRR=1.20; 95% CI: 1.05-1.38) and lower nutritional knowledge (PRR=0.96; 95% CI: 0.91-0.99) were associated with higher weekly unhealthy snaking. Perceived self-efficacy (PRR=0.95; 95% CI: 0.91-1.00) negatively influenced the frequency of unhealthy snaking, with this approaching significance (Ppocket money allowance (PRR=1.21; 95% CI: 1.09-1.34), easy accessibility (PRR=1.06; 95% CI:1.01-1.11), and less perceived parental control (PRR=0.96; 95% CI: 0.92-0.99) all had a role in higher consumption of unhealthy snacks. Interestingly, larger school size was associated with less unhealthy snacking (PRR=0.79; 95% CI: 0.68-0.92). Unhealthy snacking behavior is influenced by individual, socio-cultural and physical-environmental influences, namely by factors relating to poor parenting practices, high SES level, family characteristics, improper social norms pressure, and less knowledge and self-efficacy of students. This evidence can be used to inform a more evidencebased IHPS program through focusing on supportive

  7. Collecting Taxes Database

    Data.gov (United States)

    US Agency for International Development — The Collecting Taxes Database contains performance and structural indicators about national tax systems. The database contains quantitative revenue performance...

  8. Associations between lifestyle factors and an unhealthy diet

    NARCIS (Netherlands)

    Fransen, Heidi P.; Boer, Jolanda M A; Beulens, Joline W J; De Wit, G. Ardine; Bueno-De-Mesquita, H. Bas; Hoekstra, Jeljer; May, Anne M.; Peeters, Petra H M

    Background: Unhealthy dietary patterns have been associated with other unhealthy lifestyle factors such as smoking and physical inactivity. Whether these associations are similar in high- and low-educated individuals is currently unknown. Methods: We used information of the EPIC-NL cohort, a

  9. Individual, Social, and Environmental Correlates of Healthy and Unhealthy Eating

    Science.gov (United States)

    Trapp, Georgina S. A.; Hickling, Siobhan; Christian, Hayley E.; Bull, Fiona; Timperio, Anna F.; Boruff, Bryan; Shrestha, Damber; Giles-Corti, Billie

    2015-01-01

    Background: Few studies use comprehensive ecological approaches considering multilevel factors to understand correlates of healthy (and unhealthy) dietary intake. The aim of this study was to examine the association between individual, social, and environmental factors on composite measures of healthy and unhealthy dietary intake in adults.…

  10. From tax evasion to tax planning

    OpenAIRE

    Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda

    2013-01-01

    The aim of this paper is to analyze within a simple model how a re- moval of bank secrecy can impact tax revenues and banks' profitability assuming that offshore centers are able to offer sophisticated but legal or not easily detectable tax planning. Two alternative regimes are considered. A first in which there is strict bank secrecy and a second where there is international information exchange for tax purposes. We show in particular that sharing tax information with onshore coun- tries can...

  11. Television Food Advertising to Children in Argentina | IDRC ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    While children's exposure to television advertising of food has been analyzed in ... the changes required to reduce their exposure to unhealthy food advertising. ... How are public health actors working with the food and drinks industry to prevent ... Unhealthy diets have been widely acknowledged as a major risk factor for ...

  12. Effects of perceived weight discrimination on willingness to adopt unhealthy behaviours: influence of genomic information.

    Science.gov (United States)

    Beekman, Janine B; Ferrer, Rebecca A; Klein, William M P; Persky, Susan

    2016-01-01

    Weight-based discrimination negatively influences health, potentially via increased willingness to engage in unhealthful behaviours. This study examines whether the provision of genomic obesity information in a clinical context can lead to less willingness to engage in unhealthy eating and alcohol consumption through a mediated process including reduced perceptions of blame and discrimination. A total of 201 overweight or obese women aged 20-50 interacted with a virtual physician in a simulated clinical primary care environment, which included physician-delivered information that emphasised either genomic or behavioural underpinnings of weight and weight loss. Perceived blame and weight discrimination from the doctor, and willingness to eat unhealthy foods and consume alcohol. Controlling for BMI and race, participants who received genomic information perceived less blame from the doctor than participants who received behavioural information. In a serial multiple mediation model, reduced perceived blame was associated with less perceived discrimination, and in turn, lower willingness to eat unhealthy foods and drink alcohol. Providing patients with genomic information about weight and weight loss may positively influence interpersonal dynamics between patients and providers by reducing perceived blame and perceived discrimination. These improved dynamics, in turn, positively influence health cognitions.

  13. A brief mindfulness intervention reduces unhealthy eating when hungry, but not the portion size effect.

    Science.gov (United States)

    Marchiori, David; Papies, Esther K

    2014-04-01

    The present research examined the effects of a mindfulness-based intervention to foster healthy eating. Specifically, we tested whether a brief mindfulness manipulation can prevent the portion size effect, and reduce overeating on unhealthy snacks when hungry. 110 undergraduate participants (MAge=20.9±2.3; MBMI=22.3±2.5) were served a small or a large portion of chocolate chip cookies after listening to an audio book or performing a mindfulness exercise (i.e., body scan). Current level of hunger was assessed unobtrusively on a visual analog scale before the eating situation. Calorie intake from chocolate chip cookies. When presented with a large compared to a small portion, participants consumed more cookies (+83kcal). This was not affected by the mindfulness intervention or by hunger. However, while control participants ate more unhealthy food when hungry than when not hungry (+67kcal), participants in the mindfulness condition did not (+1kcal). Findings confirm the prevalence and robustness of the portion size effect and suggest that it may be independent from awareness of internal cues. Prevention strategies may benefit more from targeting awareness of the external environment. However, mindfulness-based interventions may be effective to reduce effects of hunger on unhealthy food consumption. Copyright © 2013 Elsevier Ltd. All rights reserved.

  14. Iranian Female Adolescent's Views on Unhealthy Snacks Consumption: A Qualitative Study.

    Science.gov (United States)

    Karimi-Shahanjarini, A; Omidvar, N; Bazargan3, M; Rashidian, A; Majdzadeh, R; Shojaeizadeh, D

    2010-01-01

    Given the increasing prevalence of obesity among Iranian adolescents and the role of consumption of unhealthy snacks in this issue, interventions that focus on factors influencing food choice are needed. This study was designed to delineate factors associated with unhealthy snack use among female Iranian adolescents. The theory of Planned Behavior served as the framework of the study. Qualitative data were collected via nine focus group discussions in two middle schools (6(th) to 8(th) grades) in a socio-economically diverse district in the city of Tehran in spring 2008. The study sample included 90 female adolescents aged 12-15 years. The sampling strategy was purposive method. Data analyzed using the "framework" method. Major factors identified by the respondents were taste, peer pressure, parental influence, easy access to unhealthy snacks, limited availability of healthy snacks, appeal of snacks, habit, high price of healthy snacks, and media advertisements. Nutritional value and healthiness was not one of the first priorities when buying snacks, as adolescents thought it was too early for them to worry about illness and adverse consequences of eating junk foods. For developing culturally sensitive evidence-based interventions that can motivate adolescents to choose healthy snacks, a broad range of factors should be taken into account.

  15. Iranian Female Adolescent’s Views on Unhealthy Snacks Consumption: A Qualitative Study

    Science.gov (United States)

    Karimi-Shahanjarini, A; Omidvar, N; Bazargan3, M; Rashidian, A; Majdzadeh, R; Shojaeizadeh, D

    2010-01-01

    Background: Given the increasing prevalence of obesity among Iranian adolescents and the role of consumption of unhealthy snacks in this issue, interventions that focus on factors influencing food choice are needed. This study was designed to delineate factors associated with unhealthy snack use among female Iranian adolescents. Methods: The theory of Planned Behavior served as the framework of the study. Qualitative data were collected via nine focus group discussions in two middle schools (6th to 8th grades) in a socio-economically diverse district in the city of Tehran in spring 2008. The study sample included 90 female adolescents aged 12–15 years. The sampling strategy was purposive method. Data analyzed using the “framework” method. Results: Major factors identified by the respondents were taste, peer pressure, parental influence, easy access to unhealthy snacks, limited availability of healthy snacks, appeal of snacks, habit, high price of healthy snacks, and media advertisements. Nutritional value and healthiness was not one of the first priorities when buying snacks, as adolescents thought it was too early for them to worry about illness and adverse consequences of eating junk foods. Conclusions: For developing culturally sensitive evidence-based interventions that can motivate adolescents to choose healthy snacks, a broad range of factors should be taken into account. PMID:23113027

  16. Environmental taxes

    Directory of Open Access Journals (Sweden)

    Zoran Šinković

    2013-01-01

    Full Text Available Environmental taxes should result in an improvement or prevention of deterioration of the environment. Although more advanced than previously existing Act on Excise Duty on Passenger Cars, Other Motor Vehicles, Vessels and Aircrafts from the 1997th year, the new law will hardly Croatia bring visible environmental benefit. Its application should not be expected to reduce the negative impacts of road traffic on air quality and greenhouse gas emissions until it does not clearly define how it will be at least part of the funds collected under this levy will be spent on measures to encourage the use of say hybrid or electric vehicles. Yet we should not neglect the fact that there is still need to work on educating people about the importance of environmental protection and any measures to be taken in the sphere of environmental protection should follow economic policies with a particular community or a country.

  17. Food Price Policies May Improve Diet but Increase Socioeconomic Inequalities in Nutrition.

    Science.gov (United States)

    Darmon, Nicole; Lacroix, Anne; Muller, Laurent; Ruffieux, Bernard

    2016-01-01

    Unhealthy eating is more prevalent among women and people with a low socioeconomic status. Policies that affect the price of food have been proposed to improve diet quality. The study's objective was to compare the impact of food price policies on the nutritional quality of food baskets chosen by low-income and medium-income women. Experimental economics was used to simulate a fruit and vegetable subsidy and a mixed policy subsidizing healthy products and taxing unhealthy ones. Food classification was based on the Score of Nutritional Adequacy of Individual Foods, Score of Nutrients to Be Limited nutrient profiling system. Low-income (n = 95) and medium-income (n = 33) women selected a daily food basket first at current prices and then at policy prices. Energy density (ED) and the mean adequacy ratio (MAR) were used as nutritional quality indicators. At baseline, low-income women selected less healthy baskets than medium-income women (less fruit and vegetables, more unhealthy products, higher ED, lower MAR). Both policies improved nutritional quality (fruit and vegetable quantities increased, ED decreased, the MAR increased), but the magnitude of the improvement was often lower among low-income women. For instance, ED decreased by 5.3% with the fruit and vegetable subsidy and by 7.3% with the mixed subsidy, whereas decreases of 13.2 and 12.6%, respectively, were recorded for the medium-income group. Finally, both policies improved dietary quality, but they increased socioeconomic inequalities in nutrition. © 2016 S. Karger AG, Basel.

  18. Palatable food consumption in children: interplay between (food) reward motivation and the home food environment.

    Science.gov (United States)

    De Decker, Annelies; Verbeken, Sandra; Sioen, Isabelle; Van Lippevelde, Wendy; Braet, Caroline; Eiben, Gabriele; Pala, Valeria; Reisch, Lucia A; De Henauw, Stefaan

    2017-04-01

    To understand the importance of the home food environment on unhealthy food consumption in children high in reward sensitivity, this study tested the hypothesis that the home availability of unhealthy food moderates the effect of reward sensitivity on children's fast-food consumption frequency, exerted via food cue responsiveness. Children between 7.5 and 14 years (n = 174, 50.6% boys) reported on reward sensitivity and food cue responsiveness (by means of the subscale 'external eating'). Their height and weight were measured. Parents reported on their children's fast-food consumption frequency, food cue responsiveness (by means of the subscale 'food responsiveness'), and on the home availability of unhealthy foods. Two moderated mediation models were conducted, one with the parent- and one with the child-reported food cue responsiveness as mediator. Findings suggested that with a high home availability of unhealthy foods, (a) a higher fast-food consumption frequency was found in children high in reward sensitivity and (b) the relation between reward sensitivity and the fast-food consumption frequency was mediated by external eating. The findings point at the importance of the home food environment in children high in reward sensitivity. They suggest to limit the home availability of unhealthy foods. What is Known: • Reward sensitivity (RS) is positively associated with children's palatable food consumption • In adolescents, this effect is mediated by food cue responsiveness, which determines the strength of an individual's motivation to obtain food when perceiving food cues What is New: • Children high in RS may be more vulnerable to palatable food cues in their everyday food environment because of a higher food cue responsiveness • The home food environment may be an important determining factor of the palatable food consumption of these children.

  19. TOP TAX SYSTEM - A common tax system for all nations

    OpenAIRE

    VIJAYA KRUSHNA VARMA

    2011-01-01

    TOP Tax system is a new tax system which can be used as a common tax system for all nations. This new tax system will be without present tax system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax collection departments to relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, t...

  20. Nutrition Facts Use in Relation to Eating Behaviors and Healthy and Unhealthy Weight Control Behaviors.

    Science.gov (United States)

    Christoph, Mary J; Loth, Katie A; Eisenberg, Marla E; Haynos, Ann F; Larson, Nicole; Neumark-Sztainer, Dianne

    2018-03-01

    Investigate the relationship between use of Nutrition Facts labels on packaged foods and weight-related behaviors. Cross-sectional survey in 2015-2016. Young adult respondents (n = 1,817; 57% women; average age 31.0 ± 1.6 years) to the Project Eating and Activity in Teens and Young Adults-IV survey, the fourth wave of a longitudinal cohort study. Use of Nutrition Facts labels on packaged foods; healthy, unhealthy, and extreme weight control behaviors; intuitive eating; binge eating. Linear and logistic regression models were adjusted for age, ethnicity/race, education, income, and weight status. In women, greater Nutrition Facts use was associated with a 23% and 10% greater likelihood of engaging in healthy and unhealthy weight control behaviors, respectively, and a 17% greater chance of engaging in binge eating. In men, greater label use was associated with a 27% and 17% greater likelihood of engaging in healthy and unhealthy weight control behaviors, respectively, and a lower level of intuitive eating. Professionals advising patients and clients on weight management may consider possible gender differences in response to weight loss and management guidance. Since label use was related to engagement in some unhealthy behaviors in addition to healthy behaviors, it is important to consider how individuals may use labels, particularly those at risk for, or engaging in, disordered eating behaviors. Future research investigating potential relationships between Nutrition Facts use, intuitive eating, and binge eating is needed. Copyright © 2017 Society for Nutrition Education and Behavior. Published by Elsevier Inc. All rights reserved.

  1. European tax law

    NARCIS (Netherlands)

    Terra, B.J.M.; Wattel, P.J.

    2008-01-01

    This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. For students, an abridged student edition textbook is available. The book offers a systematic survey of the tax implications of the EC

  2. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2008-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.

  3. Dynamic tax depreciation strategies

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2011-01-01

    The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.

  4. Refundable Tax Credits

    OpenAIRE

    Congressional Budget Office

    2013-01-01

    In 1975, the first refundable tax credit—the earned income tax credit (EITC)—took effect. Since then, the number and cost of refundable tax credits—credits that can result in net payments from the government—have grown considerably. Those credits will cost $149 billion in 2013, CBO estimates, mostly for the EITC and the child tax credit.

  5. Association between fast food purchasing and the local food environment.

    Science.gov (United States)

    Thornton, Lukar E; Kavanagh, A M

    2012-12-03

    In this study, an instrument was created to measure the healthy and unhealthy characteristics of food environments and investigate associations between the whole of the food environment and fast food consumption. In consultation with other academic researchers in this field, food stores were categorised to either healthy or unhealthy and weighted (between +10 and -10) by their likely contribution to healthy/unhealthy eating practices. A healthy and unhealthy food environment score (FES) was created using these weightings. Using a cross-sectional study design, multilevel multinomial regression was used to estimate the effects of the whole food environment on the fast food purchasing habits of 2547 individuals. Respondents in areas with the highest tertile of the healthy FES had a lower likelihood of purchasing fast food both infrequently and frequently compared with respondents who never purchased, however only infrequent purchasing remained significant when simultaneously modelled with the unhealthy FES (odds ratio (OR) 0.52; 95% confidence interval (CI) 0.32-0.83). Although a lower likelihood of frequent fast food purchasing was also associated with living in the highest tertile of the unhealthy FES, no association remained once the healthy FES was included in the models. In our binary models, respondents living in areas with a higher unhealthy FES than healthy FES were more likely to purchase fast food infrequently (OR 1.35; 95% CI 1.00-1.82) however no association was found for frequent purchasing. Our study provides some evidence to suggest that healthier food environments may discourage fast food purchasing.

  6. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

    @@ Tax planning is legal planning activities for tax savings, meaning tax payers make operation plans within the national policy framework and choose operation programs favorable to tax savings.Along with a maturing socialist market economy system in China, tax planning is becoming an integral part of enterprise management and operation.For a better tax planning, enterprises have to fully understand the meaning, get proficient at relevant strategies, and apply these methods to save taxes and realize the maximization of enterprise value while considering the actual situation.

  7. Weight discrimination and unhealthy eating-related behaviors.

    Science.gov (United States)

    Sutin, Angelina; Robinson, Eric; Daly, Michael; Terracciano, Antonio

    2016-07-01

    Individuals with obesity often experience unfair treatment because of their body weight. Such experiences are associated with binge eating, but less is known about its association with other eating-related behaviors and whether these relations are specific to discrimination based on weight or extend to other attributions for discrimination. The present research uses a large national sample (N = 5129) to examine whether weight discrimination is associated with diet and meal rhythmicity, in addition to overeating, and whether these associations generalize to nine other attributions for discrimination. We found that in addition to overeating, weight discrimination was associated with more frequent consumption of convenience foods and less regular meal timing. These associations were generally similar across sex, age, and race. Discrimination based on ancestry, gender, age, religion, and physical disability were also associated with overeating, which suggests that overeating may be a general coping response to discrimination. Unfair treatment because of body weight is associated with unhealthy eating-related behaviors, which may be one pathway through which weight discrimination increases risk for weight gain and obesity. Copyright © 2016 Elsevier Ltd. All rights reserved.

  8. Weight Discrimination and Unhealthy Eating-related Behaviors

    Science.gov (United States)

    Sutin, Angelina; Robinson, Eric; Daly, Michael; Terracciano, Antonio

    2016-01-01

    Individuals with obesity often experience unfair treatment because of their body weight. Such experiences are associated with binge eating, but less is known about its association with other eating-related behaviors and whether these relations are specific to discrimination based on weight or extend to other attributions for discrimination. The present research uses a large national sample (N=5,129) to examine whether weight discrimination is associated with diet and meal rhythmicity, in addition to overeating, and whether these associations generalize to nine other attributions for discrimination. We found that in addition to overeating, weight discrimination was associated with more frequent consumption of convenience foods and less regular meal timing. These associations were generally similar across sex, age, and race. Discrimination based on ancestry, gender, age, religion, and physical disability were also associated with overeating, which suggests that overeating may be a general coping response to discrimination. Unfair treatment because of body weight is associated with unhealthy eating-related behaviors, which may be one pathway through which weight discrimination increases risk for weight gain and obesity. PMID:26877216

  9. Clustering of unhealthy behaviors in the aerobics center longitudinal study.

    Science.gov (United States)

    Héroux, Mariane; Janssen, Ian; Lee, Duck-chul; Sui, Xuemei; Hebert, James R; Blair, Steven N

    2012-04-01

    Clustering of unhealthy behaviors has been reported in previous studies; however the link with all-cause mortality and differences between those with and without chronic disease requires further investigation. To observe the clustering effects of unhealthy diet, fitness, smoking, and excessive alcohol consumption in adults with and without chronic disease and to assess all-cause mortality risk according to the clustering of unhealthy behaviors. Participants were 13,621 adults (aged 20-84) from the Aerobics Center Longitudinal Study. Four health behaviors were observed (diet, fitness, smoking, and drinking). Baseline characteristics of the study population and bivariate relations between pairs of the health behaviors were evaluated separately for those with and without chronic disease using cross-tabulation and a chi-square test. The odds of partaking in unhealthy behaviors were also calculated. Latent class analysis (LCA) was used to assess clustering. Cox regression was used to assess the relationship between the behaviors and mortality. The four health behaviors were related to each other. LCA results suggested that two classes existed. Participants in class 1 had a higher probability of partaking in each of the four unhealthy behaviors than participants in class 2. No differences in health behavior clustering were found between participants with and without chronic disease. Mortality risk increased relative to the number of unhealthy behaviors participants engaged in. Unhealthy behaviors cluster together irrespective of chronic disease status. Such findings suggest that multi-behavioral intervention strategies can be similar in those with and without chronic disease.

  10. Testing the price and affordability of healthy and current (unhealthy) diets and the potential impacts of policy change in Australia.

    Science.gov (United States)

    Lee, Amanda J; Kane, Sarah; Ramsey, Rebecca; Good, Elizabeth; Dick, Mathew

    2016-04-12

    Price and affordability of foods are important determinants of health. Targeted food pricing policies may help improve population diets. However, methods producing comparable data to inform relevant policy decisions are lacking in Australia and globally. The objective was to develop and pilot standardised methods to assess the price, relative price and affordability of healthy (recommended) and current (unhealthy) diets and test impacts of a potential policy change. Methods followed the optimal approach proposed by INFORMAS using recent Australian dietary intake data and guidelines. Draft healthy and current (unhealthy) diet baskets were developed for five household structures. Food prices were collected in stores in a high and low SES location in Brisbane, Australia. Diet prices were calculated and compared with household incomes, and with potential changes to the Australian Taxation System. Wilcoxen-signed rank tests were used to compare differences in price. The draft tools and protocols were deemed acceptable at household level, but methods could be refined. All households spend more on current (unhealthy) diets than required to purchase healthy (recommended) diets, with the majority (53-64 %) of the food budget being spent on 'discretionary' choices, including take-away foods and alcohol. A healthy diet presently costs between 20-31 % of disposable income of low income households, but would become unaffordable for these families under proposed changes to expand the GST to apply to all foods in Australia. Results confirmed that diet pricing methods providing meaningful, comparable data to inform potential fiscal and health policy actions can be developed, but draft tools should be refined. Results suggest that healthy diets can be more affordable than current (unhealthy) diets in Australia, but other factors may be as important as price in determining food choices.

  11. Testing the price and affordability of healthy and current (unhealthy diets and the potential impacts of policy change in Australia

    Directory of Open Access Journals (Sweden)

    Amanda J. Lee

    2016-04-01

    Full Text Available Abstract Background Price and affordability of foods are important determinants of health. Targeted food pricing policies may help improve population diets. However, methods producing comparable data to inform relevant policy decisions are lacking in Australia and globally. The objective was to develop and pilot standardised methods to assess the price, relative price and affordability of healthy (recommended and current (unhealthy diets and test impacts of a potential policy change. Methods Methods followed the optimal approach proposed by INFORMAS using recent Australian dietary intake data and guidelines. Draft healthy and current (unhealthy diet baskets were developed for five household structures. Food prices were collected in stores in a high and low SES location in Brisbane, Australia. Diet prices were calculated and compared with household incomes, and with potential changes to the Australian Taxation System. Wilcoxen-signed rank tests were used to compare differences in price. Results The draft tools and protocols were deemed acceptable at household level, but methods could be refined. All households spend more on current (unhealthy diets than required to purchase healthy (recommended diets, with the majority (53–64 % of the food budget being spent on ‘discretionary’ choices, including take-away foods and alcohol. A healthy diet presently costs between 20–31 % of disposable income of low income households, but would become unaffordable for these families under proposed changes to expand the GST to apply to all foods in Australia. Conclusions Results confirmed that diet pricing methods providing meaningful, comparable data to inform potential fiscal and health policy actions can be developed, but draft tools should be refined. Results suggest that healthy diets can be more affordable than current (unhealthy diets in Australia, but other factors may be as important as price in determining food choices.

  12. The progressive tax

    OpenAIRE

    Estrada, Fernando

    2010-01-01

    This article describes the argumentative structure of Hayek on the relationship between power to tax and the progressive tax. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, vol3; The Political Order of Free People, 1979) Hayek describes one of the arguments most complete information bout SFP progressive tax systems (progressive tax). According to the author the history of the tax progressive system...

  13. Tax optimization of companies

    OpenAIRE

    Dědinová, Pavla

    2017-01-01

    This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the a...

  14. Tax havens and development

    OpenAIRE

    Norwegian Government Commission on Capital Flight from Poor Countries

    2009-01-01

    Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their national tax base, and partly because they generally have weaker institutions and thereby fewer opportunities for enforcing the laws and regulations they adopt. Tax treaties between tax havens and developing countries often contribute to a significant reduction in the tax base of...

  15. Tax penalties in SME tax compliance

    Directory of Open Access Journals (Sweden)

    Artur Swistak

    2016-03-01

    Full Text Available Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.

  16. Alteration in unhealthy nutrition behaviors in adolescents through community intervention: Isfahan Healthy Heart Program

    Directory of Open Access Journals (Sweden)

    Noushin Mohammadifard

    2013-03-01

    Full Text Available BACKGROUND: Primary prevention of chronic diseases has been suggested to initiate health promotion activities from childhoods. The impact of Isfahan Healthy Heart Program (IHHP, a comprehensive community trial, on unhealthy snacks and fast food intake changes was evaluated in Iranian adolescents between 2001 and 2007. METHODS: Healthy Heart Promotion from Childhood (HHPC as one of the IHHP interventional projects was conducted in adolescents aged 11-18 years, selected randomly by multistage random sampling. Isfahan and Najafabad districts were intervention areas (IA and Arak district was reference area (RA. The baseline and post-intervention surveys were conducted on 1941 and 1997 adolescents, respectively. Healthy lifestyle interventions were performed during the 2nd phase of the study targeting about 410000 students in urban and rural areas of the IA via education, environmental and legislation activities. Dietary intake was assessed annually using a fifty-item food frequency questionnaire in both communities. RESULTS: The interaction of year×area demonstrated that the consumption of unhealthy snacks decreased significantly in middle school boys of RA compared to IA (P for interaction=0.01. However, middle school girls (P for interaction = 0.002 and both sexes of high school students in IA showed a significant reduction in fast food consumption against RA (P for interaction < 0.001. CONCLUSION: The HHPC interventions made some improvement in fast food consumption. It did not show significant decrease regarding unhealthy snacks in adolescents. Proper and higher dose of interventions may be effective in achieving this goal.   Keywords: Nutrition, Dietary Behaviour, Adolescent, Lifestyle, Community Trial

  17. Implicit Messages Regarding Unhealthy Foodstuffs in Chinese Television Advertisements: Increasing the Risk of Obesity.

    Science.gov (United States)

    Chang, Angela; Schulz, Peter J; Schirato, Tony; Hall, Brian J

    2018-01-04

    Previous studies indicated that television (TV) advertising is associated with higher rates of obesity. The rate of obesity and overweight continues to rise in mainland China, bringing into question whether TV advertising to young audiences might be partly to blame. This study investigated messaging delivered through TV advertisements regarding healthy and unhealthy foodstuffs. A total of 42 major food brands and 480 advertisements were analysed for content in this study. The results showed that the majority of TV spots advertised products with poor nutritional content and had a potential to mislead audiences concerning products' actual nutritional value. The tactics of repetition and appeals of premium offerings on food brands have a potential to influence the purchase intentions. Additional qualitative observation involving the social bond, social context and cultural factors pertaining to mood alterations were highlighted. The discussion addressed product attributes reflected by culture and the implicit messages of marketing claims may increase the risk of obesity. Thus, public health policymakers and researchers were encouraged to act urgently to evaluate the obesity risks of unhealthy food advertised in the media and to support healthy foods.

  18. Implicit Messages Regarding Unhealthy Foodstuffs in Chinese Television Advertisements: Increasing the Risk of Obesity

    Science.gov (United States)

    Chang, Angela; Schirato, Tony; Hall, Brian J.

    2018-01-01

    Previous studies indicated that television (TV) advertising is associated with higher rates of obesity. The rate of obesity and overweight continues to rise in mainland China, bringing into question whether TV advertising to young audiences might be partly to blame. This study investigated messaging delivered through TV advertisements regarding healthy and unhealthy foodstuffs. A total of 42 major food brands and 480 advertisements were analysed for content in this study. The results showed that the majority of TV spots advertised products with poor nutritional content and had a potential to mislead audiences concerning products’ actual nutritional value. The tactics of repetition and appeals of premium offerings on food brands have a potential to influence the purchase intentions. Additional qualitative observation involving the social bond, social context and cultural factors pertaining to mood alterations were highlighted. The discussion addressed product attributes reflected by culture and the implicit messages of marketing claims may increase the risk of obesity. Thus, public health policymakers and researchers were encouraged to act urgently to evaluate the obesity risks of unhealthy food advertised in the media and to support healthy foods. PMID:29300366

  19. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  20. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  1. Public opinion towards 'unhealthy' sponsorship of sporting events in ...

    African Journals Online (AJOL)

    Public opinion towards 'unhealthy' sponsorship of sporting events in South ... perceptions of such sponsorships according to the demographics of gender, ... was to examine whether there were any significant differences among respondents' ...

  2. Exploring New Potentials in Preventing Unhealthy Computer Habits

    DEFF Research Database (Denmark)

    Sonne, Tobias; Grønbæk, Kaj

    2013-01-01

    Each day millions of computer users experience pains due to unhealthy computer habits. Research in this field mainly focuses on encouraging users to take breaks and correct their posture. This paper shows that unhealthy computer habits calls for new sensing solutions. Based on a design process...... including experts in the field of computer-related injuries, The Habit-Aware Mouse prototype was developed. It provides high-accuracy sensing of whether a user's fingers are hovering above the mouse. This kind of hovering is known to cause pains in the forearm. The integration of trans-parent sensing...... in existing products enables medical researchers to gain new insights on unhealthy habits. The Habit-Aware Mouse is a diagnostic sensing tool to get detailed knowledge about the user's unhealthy computer habits. Sensing is the first step to enable feedback, preventing injuries from finger hovering....

  3. Thyroid function in healthy and unhealthy preterm newborns

    African Journals Online (AJOL)

    2018-06-02

    Jun 2, 2018 ... Thyroid function in healthy and unhealthy preterm newborns. Gökten Korkmaz1 ... disruptions of this system can cause permanent damage. Unrecognized early .... hypoglycemia, hypocalcemia and malnutrition. Some rare.

  4. Tax Morality and Progressive Wage Tax

    OpenAIRE

    Andras Simonovits

    2010-01-01

    We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utili...

  5. Dieting and unhealthy weight control behaviors during adolescence: associations with 10-year changes in body mass index.

    Science.gov (United States)

    Neumark-Sztainer, Dianne; Wall, Melanie; Story, Mary; Standish, Amber R

    2012-01-01

    Dieting and unhealthy weight control behaviors are common among adolescents and questions exist regarding their long-term effect on weight status. To examine 10-year longitudinal associations between dieting and unhealthy weight control behaviors and changes in body mass index (BMI) from adolescence to young adulthood. A diverse population-based sample of middle school and high school adolescents participating in Project EAT (Eating and Activity in Teens and Young Adults) was followed up for 10 years. Participants (N = 1,902) completed surveys in 1998-1999 (Project EAT-I), 2003-2004 (Project EAT-II), and 2008-2009 (Project EAT-III). Dieting and unhealthy weight control behaviors at Time 1 and Time 2 were used to predict 10-year changes in BMI at Time 3, adjusting for sociodemographic characteristics and Time 1 BMI. Dieting and unhealthy weight control behaviors at both Time 1 and Time 2 predicted greater BMI increases at Time 3 in males and females, as compared with no use of these behaviors. For example, females using unhealthy weight control behaviors at both Time 1 and Time 2 increased their BMI by 4.63 units as compared with 2.29 units in females not using these behaviors (p meals and reporting eating very little (females and males), use of food substitutes (males), and use of diet pills (females). Findings clearly indicate that dieting and unhealthy weight control behaviors, as reported by adolescents, predict significant weight gain over time. Copyright © 2012 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  6. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...... fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...

  7. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... stakeholders, i.e. the consumers, in the regulatory craft. The study is based on a qualitative methodology and draws on a unique case of regulation in the cleaning sector. This sector is at high risk of tax evasion and human exploitation of vulnerable workers operating in the informal economy. The article has...

  8. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household...... capitalization from earlier studies. Furthermore, we find no effect of property taxes on house prices. We attribute this to the low levels of Danish municipal property tax rates compared to income tax rates....

  9. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  10. Does More Progressive Tax Make Tax Discipline Weaker?

    OpenAIRE

    Tatiana Damjanovic

    2005-01-01

    This paper investigates the relationship between the disparity in tax base and tax collection. I address the tax collection problem with traditional industrial organization approach. Thus, I model the "tax minimization" industry where the supplier helps taxpayers to avoid their tax liability. I find that lower income inequality as well as a less progressive tax code may result in a smaller number of tax payers committing to their tax duties. Finally, I question the reduction in the highest ta...

  11. Nutrition and food for health and longevity

    DEFF Research Database (Denmark)

    Rattan, Suresh

    2015-01-01

    None of the nutritional components is by itself good or bad, and none of the foodstuffs is either healthy or unhealthy. Nutrition can lead to either good effects or bad effects, and food can have consequences, making us either healthy or unhealthy. It is the quantity, quality, frequency...

  12. Reasons for eating 'unhealthy' snacks in overweight and obese males and females.

    Science.gov (United States)

    Cleobury, L; Tapper, K

    2014-08-01

    Snack foods are often high in fat and sugar. Thus, reducing snack consumption may be a useful weight management strategy. However, individuals may snack for a variety of reasons with different implications for intervention. The present study examined the perceived reasons for eating main meals, 'unhealthy' snacks (i.e. snacks high in fat or sugar) and 'healthy' snacks in overweight and obese participants. Over a period of 5 days, 28 males and 27 females completed a food diary every time they ate. As well as providing details about the type of eating episode and food eaten, they also rated their agreement with 13 different reasons for eating (identified from relevant literature and a pilot study). Across a total of 1084 eating episodes, 358 were coded as snacks, 79% of which were high in either fat or sugar. The results showed that hunger and temptation (external eating) were reported as a reason for eating unhealthy snacks in 49% and 55% of all episodes, respectively. Eating because the individual was feeling fed up, bored or stressed (emotional eating) was given as a reason in 26% of episodes. These findings point to the potential utility of intervention strategies that target cravings, enhance self-control or promote stimulus control. © 2013 The British Dietetic Association Ltd.

  13. Environmental taxes in 2008

    International Nuclear Information System (INIS)

    2011-01-01

    This report briefly presents and comments the amount of environmental taxes which have been collected in France in 2008. These taxes comprise energy taxes (nearly 68 per cent), transport taxes (nearly 28 per cent) and pollution and resource taxes (less than 5 per cent), and represent 2 per cent of the French GDP and 5 per cent of mandatory contributions. The share of environmental taxes is compared among the European Union countries. This shows that France is close to the average. It also appears that these taxes evolve slower than the GDP. An indicator is built up and commented: it relates the rate between energy taxes and the GDP on the one hand, and energy consumption on the other hand. This indicator displays a slow but significant decrease since the end of the last century

  14. NM Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  15. Taxing Unhealthy Choices: The complex idea of Liberal Egalitarianism in Health

    DEFF Research Database (Denmark)

    Albertsen, Andreas

    2016-01-01

    Under the heading of liberal egalitarianism, Cappelen and Norheim present a novel approach regarding how we are to assess health disadvantages reflecting people's choices. It seeks to uphold a commitment to principles of responsibility and egalitarianism, while avoiding objections that such theor......Under the heading of liberal egalitarianism, Cappelen and Norheim present a novel approach regarding how we are to assess health disadvantages reflecting people's choices. It seeks to uphold a commitment to principles of responsibility and egalitarianism, while avoiding objections......, it is not apparent how the approach is able to address the significant ways in which social circumstances influences people's choices in health and their ability to stay healthy....

  16. Environmental taxes 1991 - 2001 (2002)

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    The statistics presents statements of environmental taxes for the period 1991-2001 (and budget figure for 2002). Environmental taxes are a concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 62,2 billions DDK in 2001 - a little more than a doubling. The environmental taxes' part of the total taxes' part og the total taxes has increased from 7,5% in 1991 to 9,4% in 2001. In 2001 the energy taxes are 57%, the transportation taxes 36% and the pollution and resource taxes 7% of the environmental taxes. (LN)

  17. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax su...... subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments....

  18. UK Tax Update

    Energy Technology Data Exchange (ETDEWEB)

    Deakin, John F.

    1998-07-01

    The presentation deals with the North Sea fiscal regime, a modern system for corporation tax payments, transfer pricing, general anti-avoidance rule for direct taxes, treaty refunds, deductibility of interest for corporation tax, UK/US double taxation convention, and plain and simple tax legislation. Part of the background for the presentation was the fact that in England a new Labour Government had replaced the Conservatives and the new Chancellor had announced a review of the North Sea fiscal regime.

  19. Dynamic tax depreciation strategies

    OpenAIRE

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2011-01-01

    The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the depreciation method has to be set ex ante and cannot be changed during the useful life of the asset...

  20. Adolescents' unhealthy eating habits are associated with meal skipping.

    Science.gov (United States)

    Rodrigues, Paulo Rogério Melo; Luiz, Ronir Raggio; Monteiro, Luana Silva; Ferreira, Márcia Gonçalves; Gonçalves-Silva, Regina Maria Veras; Pereira, Rosangela Alves

    2017-10-01

    Meal consumption and diet quality are important for healthy development during adolescence. The aim of this study was to determine the association between meal habits and diet quality in Brazilian adolescents. A school-based, cross-sectional study was conducted in 2008 with a probabilistic sample of adolescents ages 14 to 19 y (N = 1139) from high schools in central-western Brazil. Consumption of breakfast, morning snack, lunch, afternoon snack, and dinner was assessed to evaluate adolescents' meal profile. The Brazilian Healthy Eating Index-Revised (BHEI-R) was calculated to evaluate diet quality. The association between meal profile and BHEI-R (global estimates and components) was assessed using multivariate linear regression models. Diet was characterized by unhealthy eating: a low consumption of fruits, vegetables, and milk/dairy, and a high consumption of fats and sodium. An unsatisfactory meal profile was observed in 14% of adolescents, whereas daily consumption of breakfast, lunch, and dinner was reported by 47%, 78%, and 52% of adolescents, respectively. Meal profile was positively associated with diet quality. Daily consumption of breakfast was associated with higher BHEI-R scores, lower sodium intake, and greater consumption of fruits and milk/dairy. Daily consumption of lunch was associated with greater consumption of vegetables and "meats, eggs, and legumes," whereas consumption of dinner was associated with an increased consumption of "whole fruits." This study showed a parallelism between daily consumption of meals with healthier eating and greater adherence to traditional Brazilian food habits. Skipping meals was associated with a low-quality diet, especially concerning to the low consumption of fruits and vegetables and a high intake of sodium and calories from solid fats, added sugars, and alcoholic beverages. Therefore, the adoption of regular meal habits may help adolescents improve their diet quality. Copyright © 2017 Elsevier Inc. All

  1. [Prevention of overweight and obesity--the role of government, the food industry and the individual].

    Science.gov (United States)

    Eichhorn, C; Nagel, E

    2010-01-01

    Obesity is a growing health problem in Germany and other industrial nations. There is an urgent need for action in order to stop this development. Government and food industry, as well as individuals, have to act. Governmental interventions could consist in direct regulation - as in, e. g., regulations on food offered in schools and restrictions on advertising unwholesome nutrition for children, -, or in economic incentives like taxes on unhealthy food and subsidisation of wholesome school food and information (food education, campaigns, food labelling etc.). The government should provide an environment that makes a healthy life style easy. But, at present, governmental interventions are too much focused on personal behaviour and responsibility. The role of the food industry could, for example, consist in clear food labelling and the production of healthy food. Each individual holds a personal responsibility for his or her health, but there are limits to it, like social, financial, biological, and other environmental factors. Especially social factors ought to be considered more seriously. Hence, personal responsibility should only be demanded in an adequate environment.

  2. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

    Pedersen, Anders Branth; Nielsen, Helle Ørsted; Andersen, Mikael Skou

    2015-01-01

    pesticide taxes on agriculture, which makes it interesting to analyze how effective they have been. Here the effects of the ad valorem tax (1996-2013) are analyzed. The case study demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, not all...

  3. Feeling 'too fat' rather than being 'too fat' increases unhealthy eating habits among adolescents - even in boys.

    Science.gov (United States)

    van Vliet, Jolanda S; Gustafsson, Per A; Nelson, Nina

    2016-01-01

    Adolescence is a period of gender-specific physical changes, during which eating habits develop. To better understand what factors determine unhealthy eating habits such as dieting to lose weight, skipping meals, and consumption of unhealthy foods, we studied how physical measurements and body perception relate to eating habits in boys and girls, before and during adolescence. For this cross-sectional study, we obtained data from both written questionnaires and physical measurements of height, weight, and waist circumference (WC). Dieting to lose weight and skipping breakfast were more common among adolescents than among younger boys and girls (peating habits such as skipping other meals, lower consumption of fruits and vegetables, and higher consumption of sweets and sugary drinks (peating habits, not only in girls, but even in boys. Focus on body perception and eating breakfast daily is crucial for the development of healthy food consumption behaviours during adolescence and tracking into adulthood.

  4. Food Marketing in Irish Schools

    Science.gov (United States)

    Kelly, Colette; Clerkin, Pauline; Gabhainn, Saoirse Nic; Mulvihill, Maureen

    2010-01-01

    Purpose: Schools are thought to represent a growing marketing opportunity for food advertisers in many countries. Marketing of unhealthy food to children is linked to the increased prevalence of obesity worldwide. This paper aims to explore ways in which schools respond to commercial activity around food marketing. Design/methodology/approach: A…

  5. Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?

    OpenAIRE

    Murray, Matthew N.

    1997-01-01

    Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.

  6. Food and Beverage Marketing to Youth.

    Science.gov (United States)

    Cheyne, Andrew; Mejia, Pamela; Nixon, Laura; Dorfman, Lori

    2014-12-01

    After nearly a decade of concern over the role of food and beverage marketing to youth in the childhood obesity epidemic, American children and adolescents - especially those from communities of color - are still immersed in advertising and marketing environments that primarily promote unhealthy foods and beverages. Despite some positive steps, the evidence shows that the food and beverage industry self-regulation alone is not likely to significantly reduce marketing of unhealthy foods and beverages to youth. A variety of research is needed to monitor industry marketing of unhealthy products to young people, and identify the most promising approaches to improve children's food marketing environments. The continued presence of unhealthy marketing toward children despite years of industry self-regulation suggests it is time for stronger action by policymakers to protect young people from harmful marketing practices.

  7. Children have a say when the family goes shopping for food, especially for fruit and vegetables

    DEFF Research Database (Denmark)

    Nørgaard, Maria Kümpel; Stacey, Julia; Jørgensen, Betina

    2006-01-01

    Many Danish children eat too much unhealthy food such as sweets and cakes, and the consumption of fruit and vegetables is too low in many Danish families with young children. Eating much unhealthy food can cause obesity and lifestyle-related illnesses at an early age.......Many Danish children eat too much unhealthy food such as sweets and cakes, and the consumption of fruit and vegetables is too low in many Danish families with young children. Eating much unhealthy food can cause obesity and lifestyle-related illnesses at an early age....

  8. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...

  9. Self, partner, and relationship motivations for healthy and unhealthy behaviors

    Directory of Open Access Journals (Sweden)

    Valerie J. Young

    2017-02-01

    Full Text Available Background This study merges two theoretical paradigms: self-determination theory and interdependence theory. The primary objective was to examine whether people in relationships are motivated to enact healthy or unhealthy behaviors based on personal (i.e., autonomous or interpersonal (controlled motives. Participants and procedure We tested the sources of healthy and unhealthy motivation in a cross-sectional, dyadic survey, collecting data from 243 couples in romantic relationships. Survey items assessed sources of healthy and unhealthy motivational influence, including the self, partner, and relationship, in conjunction with relationship satisfaction and well-being. Data were analyzed according to the Actor Partner Interdependence Model to examine intrapersonal and interpersonal associations between variables. Results Healthy and unhealthy behavior motivation appears to be a relational, rather than individual construct. Partner healthy motivation was positively associated with individuals’ relationship satisfaction. For individuals who reported more unhealthy relationship motivations, relationship satisfaction and well-being were lower. There were no significant associations for self motivations. Conclusions The findings suggest that relational partners and the romantic relationship itself are important in understanding the dimensions of health motivation for people in relationships. We conclude that the romantic relationship context impacts health maintenance, supporting the merging of personal and interpersonal motivations for health behaviors.

  10. The Danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    2013-01-01

    and oils. This assessment is done by conducting an econometric analysis on weekly food purchase data from a large household panel dataset (GfK Consumer Tracking Scandinavia), spanning the period from January 2008 until July 2012.The econometric analysis suggest that the introduction of the tax on saturated...... and fats, a shift that seems to have been utilized by discount chains to raise the prices of butter and margarine by more than the pure tax increase. Due to the relatively short data period with the tax being active, interpretation of these findings from a long-run perspective should be done...... with considerable care. It is thus recommended to repeat – and broaden – the analysis at a later stage, when data are available for a longer period after the introduction of the fat tax....

  11. Eating your feelings? Testing a model of employees' work-related stressors, sleep quality, and unhealthy eating.

    Science.gov (United States)

    Liu, Yihao; Song, Yifan; Koopmann, Jaclyn; Wang, Mo; Chang, Chu-Hsiang Daisy; Shi, Junqi

    2017-08-01

    Although organizational research on health-related behaviors has become increasingly popular, little attention has been paid to unhealthy eating. Drawing on the self-regulation perspective, we conducted 2 daily diary studies to examine the relationships between work-related stressors, sleep quality, negative mood, and eating behaviors. Study 1 sampled 125 participants from 5 Chinese information technology companies and showed that when participants experienced higher levels of job demands in the morning, they consumed more types of unhealthy food and fewer types of healthy food in the evening. In addition, sleep quality from the previous night buffered the effect of morning job demands on evening unhealthy food consumption. Study 2 used data from 110 customer service employees from a Chinese telecommunications company and further demonstrated a positive association between morning customer mistreatment and evening overeating behaviors, as well as the buffering effect of sleep quality. Results from Study 2 also supported afternoon negative mood as a mediator linking morning customer mistreatment to evening overeating behaviors. Finally, our findings revealed that the buffering effect of sleep quality was channeled through employees' vigor in the morning, which subsequently weakened the effect of customer mistreatment on negative mood. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  12. Environmental taxes 1991 - 2000 (2001)

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    The statistics presents statements of environmental taxes for the period 1991-2000 (and budget figure for 2001). Environmental taxes is a collective concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 60,6 billions DDK in 2000 - a little more than a doubling. The environmental taxes' part of the total taxes has increased from 7,5% in 1991 to 9,7% in 2000. In 2000 the energy taxes are 55%, the transportation taxes 38% and the pollution and resource taxes 7% of the environmental taxes. (EHS)

  13. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

    Full Text Available The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

  14. GOODS AND SERVICE TAX ONE NATION ONE TAX IN INDIA.

    OpenAIRE

    Shuchi Sharma; Rupendra Prakash Yadav.

    2018-01-01

    Goods and Service Tax is a significant and logical step towards a comprehensive Indirect tax reform in India. This paper analyses the concept of Goods Service Tax and further discusses their impact on the various sectors in India. Brief description is given on Goods Service Tax background and Goods and Service Tax models helps to reduce tax burden. It aims at creating a single and unified market benefiting both corporate and economy because this is the only Indirect tax that directly affects ...

  15. Different Tax Systems among Nations and International Tax Avoidance

    OpenAIRE

    栗原, 克文

    2008-01-01

    As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations.The possibility of tax avoidance will expand if cross-border transactions are abused.Specifically, tax system differentials among countries increase the opportunity for tax avoidance.Under some tax avoidance schemes, foreign entities which have no or little economic substance are used to create artificial losses, so that they can minimiz...

  16. Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

    OpenAIRE

    Garbarino, Carlo

    2009-01-01

    This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an agency perspective of the firm and discusses how certain corporate tax governance measures may limit these kinds of managerial actions. We first clarify a few basic concepts such as tax minimization, effective tax planning, tax avoidance, and tax evasion, which are important to understand in the discussion about aggressive tax behaviour. We further define the regulative concept of effective ta...

  17. Tax structure and corruption

    Directory of Open Access Journals (Sweden)

    Ilić-Popov Gordana

    2014-01-01

    Full Text Available In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.

  18. ANALYSIS OF PROVIDING A FAIR TAX TREATMENT IN THE ECONOMIC ENVIRONMENT OF THE NEW TAX SPECIFIC TO THE ACTIVITIES IN TOURISM SINCE 2017

    OpenAIRE

    NICOLAE ECOBICI; GABRIELA BUŞAN

    2016-01-01

    The work is in the applied research line and aims to analyze the legal provisions on specific tax regarding the measure in which this tax would ensure an equal tax treatment in the economic environment that would comply with the principle of proportionality. The specific tax will take effect from January 1st, 2017 in Romania for the activities in tourism and hotels field, restaurants, bars and public food services. The research methods are based on analysis and comparison. The pap...

  19. Effect of healthy and unhealthy habits on obesity: a multicentric study.

    Science.gov (United States)

    Crovetto, Mirta; Valladares, Macarena; Espinoza, Valentina; Mena, Francisco; Oñate, Gloria; Fernandez, Macarena; Durán-Agüero, Samuel

    2018-02-19

    Our aim was to characterize and compare eating patterns of university students in Chile, by sex and body weight, body mass index, and nutritional status. This was a cross-sectional study. University students (n = 1454) of Chile were evaluated. A self-assessment survey was used to evaluate healthy eating habits using a questionnaire with values between 1 (do not consume) and 5 (consume) for a total of 9 to 45 points (higher values represent better eating habits). Unhealthy habits were assessed with six questions, including consumption of sugary soft drinks, alcohol, fried foods, fast food, and snacks and adding salt to foods without tasting first. Obese students had a lower consumption of healthy foods (P <0.05) compared with normal weight participants. Underweight male participants had higher unhealthy food consumption (P <0.05) and obese women had the lowest score (P <0.05). Protective factors for being overweight/obese were included (odds ratio [OR]  = 0.5; 95% confidence interval [CI] 0.3-0.8), consumption of ≥2 servings of vegetables (OR = 0.5; 95% CI 0.4-0.7). Risk factors included consumption (more than 1 cup a day) of sugary soft drinks (OR = 1.5; 95% CI 1.0-2.1) and male sex (OR = 1.8; 95% CI 1.3-2.4). The consumption of vegetables and belonging to an undergraduate program in health sciences at a university contributed to protection against for obesity. On the other hand, male sex and consumption of sugary drinks were found to be risk factors for obesity. Copyright © 2018 Elsevier Inc. All rights reserved.

  20. The role of the food industry in health: lessons from tobacco?

    Science.gov (United States)

    Capewell, Simon; Lloyd-Williams, Ffion

    2018-03-01

    In this review, we highlight poor diet as the biggest risk factor for non-communicable diseases. We examine the denial tactics used by the food industry, how they reflect the tactics previously used by the tobacco industry, and how campaigners can use this knowledge to achieve future public health successes. Data sources are wide ranging, notably publications relating to public health, obesity and processed food, the effectiveness hierarchy and food industry denialism tactics. Global burden of disease analyses consistently demonstrate that poor diet produces a bigger burden of non-communicable disease than tobacco, alcohol and inactivity put together. The lessons learnt from the tobacco control experience of successfully fighting the tobacco industry can be applied to other industries including processed food and sugary drinks. Tackling obesity and poor diet is a more complex issue than tobacco. Food industries continue to promote weak or ineffective policies such as voluntary reformulation, and resist regulation and taxation. However, the UK food industry now faces increasing pressure from professionals, public and politicians to accept reformulation and taxes, or face more stringent measures. The rise in childhood and adult obesity needs to be arrested and then reversed. Unhealthy processed food and sugary drinks are a major contributing factor. There is increasing interest in the tactics being used by the food industry to resist change. Advocacy and activism will be essential to counter these denialism tactics and ensure that scientific evidence is translated into effective regulation and taxation.

  1. Food insecurity in Denmark

    DEFF Research Database (Denmark)

    Lund, Thomas Bøker; Holm, Lotte; Tetens, Inge

    2018-01-01

    .001) and higher risk of psychological distress (women: adj.RR 2.42 P Obesity was more prevalent in low/very low food secure women (RR 2.44 P Food insecurity in Denmark is associated with adverse factors...... such as unhealthy diet, obesity, life satisfaction, and psychological distress. It is important to widen food insecurity research to non-liberal welfare states since low/very low food security is negatively associated with unhealthy eating and other health indicators, even in a social-democratic welfare state.......Background: Food insecurity and its consequences have not received much attention in the Nordic, social-democratic welfare states. This study reports the prevalence of low and very low food security in Denmark, identifies its socio-demographic determinants and examines its associations with eating...

  2. The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax

    OpenAIRE

    Feller, Anna; Schanz, Deborah

    2014-01-01

    The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth German tax expert interviews. Our findings show that three distinct hurdles in the tax planning process can explain different levels of tax expense across companies. Those three hurdles are which tax ...

  3. Inhibitory self-control moderates the effect of changed implicit food evaluations on snack food consumption.

    Science.gov (United States)

    Haynes, Ashleigh; Kemps, Eva; Moffitt, Robyn

    2015-07-01

    The current study used a modified implicit association test (IAT) to change implicit evaluations of unhealthy snack food and tested its effects on subsequent consumption. Furthermore, we investigated whether these effects were moderated by inhibitory self-control. A sample of 148 women (17-25 years) motivated to manage weight through healthy eating completed an IAT intervention, and pre- and post-intervention IATs assessing implicit evaluations of unhealthy food. The intervention IAT trained participants to pair unhealthy food stimuli with either positive or negative stimuli. A task disguised as a taste-test was used to assess consumption of unhealthy snack foods. Inhibitory self-control was measured using a self-report scale. As predicted, the implicit evaluation of unhealthy food became more negative from pre- to post-training among participants in the food negative pairing condition; however, there was no corresponding change in the food positive pairing condition. The effect of the training on snack consumption was moderated by inhibitory self-control with only participants low in inhibitory self-control having lower snack intake following the food negative training. This finding is consistent with dual-process models of behaviour which predict that self-control capacity renders impulses less influential on behaviour. Furthermore, it suggests that an intervention that retrains implicit food evaluations could be effective at reducing unhealthy eating, particularly among those with low inhibitory self-control. Copyright © 2015 Elsevier Ltd. All rights reserved.

  4. THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

    Directory of Open Access Journals (Sweden)

    Olga Zhuk

    2017-03-01

    Full Text Available In the article the features of tax control in the system of taxes administration were investigated. The basic approaches to the determination of tax control were defined. Principles of tax control that must be kept were defined and it will ensure efficiency and effectiveness of tax control. Basic forms of tax control were characterized. An advantages of horizontal monitoring that is one of the form of tax controls were directed. Key words: tax control, tax control forms, horizontal monitoring, documentaries, desk and actual checks.

  5. Oil sands tax expenditures

    International Nuclear Information System (INIS)

    Ketchum, K; Lavigne, R.; Plummer, R.

    2001-01-01

    The oil sands are a strategic Canadian resource for which federal and provincial governments provide financial incentives to develop and exploit. This report describes the Oil Sands Tax Expenditure Model (OSTEM) developed to estimate the size of the federal income tax expenditure attributed to the oil sands industry. Tax expenditures are tax concessions which are used as alternatives to direct government spending for achieving government policy objectives. The OSTEM was developed within the business Income Tax Division of Canada's Department of Finance. Data inputs for the model were obtained from oil sands developers and Natural Resources Canada. OSTEM calculates annual revenues, royalties and federal taxes at project levels using project-level projections of capital investment, operating expenses and production. OSTEM calculates tax expenditures by comparing taxes paid under different tax regimes. The model also estimates the foregone revenue as a percentage of capital investment. Total tax expenditures associated with investment in the oil sands are projected to total $820 million for the period from 1986 to 2030, representing 4.6 per cent of the total investment. 10 refs., 2 tabs., 7 figs

  6. Family decision-making during food buying

    DEFF Research Database (Denmark)

    Nørgaard, Maria Kümpel

    Decision-making during food buying is a joint family activity involving both parents and children. Children manage to achieve a high degree of influence on many decisions, among other things, because they participate actively and help out doing various tasks. These decisions may turn out...... to be a choice of unhealthy food. Many decisions are made at the supermarket or other food shops, and food packaging is often used in the comparison of food products. Only rarely do families use nutritional information on food labels due to several problems in the understanding of these labels; this may result...... in difficulties in distinguishing among healthy and unhealthy food. Both parents and children being active in the decision process may lead to conflicts due to gaps in preference such as between healthy and unhealthy food. Families solve these conflicts via open communication patterns and a use of various...

  7. Perspectives on Underlying Factors for Unhealthy Diet and Sedentary Lifestyle of Adolescents at a Kenyan Coastal Setting.

    Science.gov (United States)

    Ssewanyana, Derrick; Abubakar, Amina; van Baar, Anneloes; Mwangala, Patrick N; Newton, Charles R

    2018-01-01

    Unhealthy diet and physical inactivity are among the key modifiable risk factors for non-communicable diseases, such as diabetes and cardiovascular disease. Although such diseases often only appear in adulthood, these behaviors are typically initiated or reinforced already during adolescence. However, knowledge on underlying factors for adolescents' unhealthy dieting and physical inactivity in sub-Saharan Africa (SSA) is poor. We conducted in-depth interviews and focus group discussions to explore the perceptions of a diverse group of 78 young people of 10-19 years of age, which also included some adolescents living with HIV, as this is an emerging group in the HIV/AIDS epidemic in many parts of SSA. In addition, 10 stakeholders, such as teachers, clinicians, and staff from organizations at the Kenyan coast and seven young adult community representatives informed us on: (a) adolescents' unhealthy food choices and their forms of sedentary behavior; (b) predisposing factors; and (c) protective factors against unhealthy food choices and sedentary behavior of adolescents living in Kilifi County. The findings reveal that adolescents occasionally access nutritious foods, such as fruits, vegetables, and animal protein. However, there is a growing tendency to consume unbalanced diets with high intake of carbohydrates, oily foods, and consumption of sugar dense processed foods and drinks. Sports and domestic chores were found to be major sources of physical activity. Sedentary lifestyles characterized by a long-time sitting and chatting, watching sports games and movies were described. Adolescents living with HIV did not indicate any divergent perceptions from those of other adolescents relating to diet and physical activity, but mentioned health-related conditions, such as medication, asthma, and low body weight, as a risk factors for sedentary lifestyle. Using a Socio-Ecological model, our findings suggest that risk factors are numerous and interrelated, especially at

  8. Perspectives on Underlying Factors for Unhealthy Diet and Sedentary Lifestyle of Adolescents at a Kenyan Coastal Setting

    Science.gov (United States)

    Ssewanyana, Derrick; Abubakar, Amina; van Baar, Anneloes; Mwangala, Patrick N.; Newton, Charles R.

    2018-01-01

    Unhealthy diet and physical inactivity are among the key modifiable risk factors for non-communicable diseases, such as diabetes and cardiovascular disease. Although such diseases often only appear in adulthood, these behaviors are typically initiated or reinforced already during adolescence. However, knowledge on underlying factors for adolescents’ unhealthy dieting and physical inactivity in sub-Saharan Africa (SSA) is poor. We conducted in-depth interviews and focus group discussions to explore the perceptions of a diverse group of 78 young people of 10–19 years of age, which also included some adolescents living with HIV, as this is an emerging group in the HIV/AIDS epidemic in many parts of SSA. In addition, 10 stakeholders, such as teachers, clinicians, and staff from organizations at the Kenyan coast and seven young adult community representatives informed us on: (a) adolescents’ unhealthy food choices and their forms of sedentary behavior; (b) predisposing factors; and (c) protective factors against unhealthy food choices and sedentary behavior of adolescents living in Kilifi County. The findings reveal that adolescents occasionally access nutritious foods, such as fruits, vegetables, and animal protein. However, there is a growing tendency to consume unbalanced diets with high intake of carbohydrates, oily foods, and consumption of sugar dense processed foods and drinks. Sports and domestic chores were found to be major sources of physical activity. Sedentary lifestyles characterized by a long-time sitting and chatting, watching sports games and movies were described. Adolescents living with HIV did not indicate any divergent perceptions from those of other adolescents relating to diet and physical activity, but mentioned health-related conditions, such as medication, asthma, and low body weight, as a risk factors for sedentary lifestyle. Using a Socio-Ecological model, our findings suggest that risk factors are numerous and interrelated

  9. Perspectives on Underlying Factors for Unhealthy Diet and Sedentary Lifestyle of Adolescents at a Kenyan Coastal Setting

    Directory of Open Access Journals (Sweden)

    Derrick Ssewanyana

    2018-02-01

    Full Text Available Unhealthy diet and physical inactivity are among the key modifiable risk factors for non-communicable diseases, such as diabetes and cardiovascular disease. Although such diseases often only appear in adulthood, these behaviors are typically initiated or reinforced already during adolescence. However, knowledge on underlying factors for adolescents’ unhealthy dieting and physical inactivity in sub-Saharan Africa (SSA is poor. We conducted in-depth interviews and focus group discussions to explore the perceptions of a diverse group of 78 young people of 10–19 years of age, which also included some adolescents living with HIV, as this is an emerging group in the HIV/AIDS epidemic in many parts of SSA. In addition, 10 stakeholders, such as teachers, clinicians, and staff from organizations at the Kenyan coast and seven young adult community representatives informed us on: (a adolescents’ unhealthy food choices and their forms of sedentary behavior; (b predisposing factors; and (c protective factors against unhealthy food choices and sedentary behavior of adolescents living in Kilifi County. The findings reveal that adolescents occasionally access nutritious foods, such as fruits, vegetables, and animal protein. However, there is a growing tendency to consume unbalanced diets with high intake of carbohydrates, oily foods, and consumption of sugar dense processed foods and drinks. Sports and domestic chores were found to be major sources of physical activity. Sedentary lifestyles characterized by a long-time sitting and chatting, watching sports games and movies were described. Adolescents living with HIV did not indicate any divergent perceptions from those of other adolescents relating to diet and physical activity, but mentioned health-related conditions, such as medication, asthma, and low body weight, as a risk factors for sedentary lifestyle. Using a Socio-Ecological model, our findings suggest that risk factors are numerous and

  10. Empty pledges: A content analysis comparing Belgian and Dutch child-targeting food websites

    OpenAIRE

    Neyens, Evy; Smits, Tim

    2015-01-01

    Background: In the EU Pledge, the food industry has vowed to retain from unhealthy food promotion to children under the age of twelve. Nonetheless, food brands increasingly lure children to branded websites packed with unhealthy food and beverage advertising. This study first explores the prevalence of online marketing strategies on 49 Belgian and Dutch child-targeting food websites. Second, it examines the nutrient content of the advertised foods. Third, it scrutinizes whether Belgian and Du...

  11. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    OpenAIRE

    Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

    2014-01-01

    This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

  12. Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

    OpenAIRE

    Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris

    2001-01-01

    Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax f...

  13. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    This paper introduces an index of tax optimality thatmeasures the distance of some current tax structure from the optimal taxstructure in the presence of public goods. In doing so, we derive a [0, 1]number that reveals immediately how far the current tax configurationis from the optimal one and......, thereby, the degree of efficiency of a taxsystem. We call this number the Tax Optimality Index. We show howthe basic method can be altered in order to derive a revenue equivalentuniform tax, which measures the size of the public sector. A numericalexample is used to illustrate the method developed.......JEL Code: H21, H41.Keywords: Tax optimality index, excess burden, distance function.Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR,CESifo, and EPRU. Woodland: University of Sydney....

  14. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...... environment. Moreover, the paper extends existing contingency-based theory on MCS by illustrating the role of inter-organisational network collaboration across MNE transfer pricing tax experts. This collaboration, caused by a widely dispersed tax knowledge base, fuels the formal interactive control system...... and reduces tax uncertainty. The paper adopts an interdisciplinary approach for explaining findings, using contingency-based theory and network theory at the inter-organisational level....

  15. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  16. Progressive Taxation and Tax Morale

    OpenAIRE

    Philipp Doerrenberg; Andreas Peichl

    2010-01-01

    As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach - which has not been investigated before. Our theoretical analysis leads to two testable predictions. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax progressivity on tax m...

  17. Legal issues of tax rates

    OpenAIRE

    Sadílek, Jiří

    2010-01-01

    Tax rate problems The subject of the graduation thesis is legal problems of tax rate. The aim of this thesis is description and estimation of the flat tax rate and states, where is established. First of all I define the basic kinds of tax systems - the tax system with one tax rate, the progressive tax system and the flat tax system. Further I deal with the principles and elements of the flat tax rate as interpreted by American economists Robert E. Hall and Alvin Rabushka who are generally ack...

  18. Tuition Tax Credits. Issuegram 19.

    Science.gov (United States)

    Augenblick, John; McGuire, Kent

    Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

  19. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

    Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This article studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with subadditive costs, and who can shape the risk profile of their income as they see fit. Subadditive avoidance costs imply that optimal taxation cannot be progre...

  20. Firm size and taxes

    OpenAIRE

    Chongvilaivan, Aekapol; Jinjarak, Yothin

    2010-01-01

    The scale dependence in firm growth (smaller firms grow faster) is systematically reflected in the size distribution. This paper studies whether taxes affect the equilibrium firm size distribution in a cross-country context. The main finding is that the empirical association between firm growth and corporate tax (VAT) is positive (negative), with notable differences in the response of manufacturing firms and that of the others. We draw implications for recent debate on the impact of taxes and...

  1. Unhealthy places: the ecology of risk in the urban landscape

    National Research Council Canada - National Science Library

    Fitzpatrick, Kevin M; LaGory, Mark

    2000-01-01

    ... or retrieval system without permission in writing from the publishers. Library of Congress Cataloging-in-Publication Data Fitzpatrick, Kevin M. Unhealthy places: the ecology of risk in the urban landscape/ Kevin M.Fitzpatrick, Mark E.LaGory p. cm. Includes bibliographical references and index. ISBN 0-415-92371-9 (hb).-ISBN 0-415-92372-7 (pb) 1. In...

  2. Life stress and atherosclerosis: a pathway through unhealthy lifestyle.

    Science.gov (United States)

    Mainous, Arch G; Everett, Charles J; Diaz, Vanessa A; Player, Marty S; Gebregziabher, Mulugeta; Smith, Daniel W

    2010-01-01

    To examine the relationship between a general measure of chronic life stress and atherosclerosis among middle aged adults without clinical cardiovascular disease via pathways through unhealthy lifestyle characteristics. We conducted an analysis of The Multi-Ethnic Study of Atherosclerosis (MESA). The MESA collected in 2000 includes 5,773 participants, aged 45-84. We computed standard regression techniques to examine the relationship between life stress and atherosclerosis as well as path analysis with hypothesized paths from stress to atherosclerosis through unhealthy lifestyle. Our outcome was sub-clinical atherosclerosis measured as presence of coronary artery calcification (CAC). A logistic regression adjusted for potential confounding variables along with the unhealthy lifestyle characteristics of smoking, excessive alcohol use, high caloric intake, sedentary lifestyle, and obesity yielded no significant relationship between chronic life stress (OR 0.93, 95% CI 0.80-1.08) and CAC. However, significant indirect pathways between chronic life stress and CAC through smoking (p = .007), and sedentary lifestyle (p = .03) and caloric intake (.002) through obesity were found. These results suggest that life stress is related to atherosclerosis once paths of unhealthy coping behaviors are considered.

  3. Cervical Cancer in Women with Unhealthy Cervix in a Rural ...

    African Journals Online (AJOL)

    Mubeen

    women with grossly unhealthy cervix in a rural population and to get an overview of ... to be implemented with immediate effect to early diagnose cases to decrease the ... hygiene and early marriage are closely related to the ... and incidence of cervicitis is high. .... other factors such as smoking, diet, oral contraceptives,.

  4. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

    1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

  5. State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

    Science.gov (United States)

    Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

    2008-07-01

    Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

  6. The rise and fall of the world's first fat tax.

    Science.gov (United States)

    Bødker, Malene; Pisinger, Charlotta; Toft, Ulla; Jørgensen, Torben

    2015-06-01

    In 2011, Denmark introduced the world's first tax on saturated fat, but only 15 months later the fat tax was abolished. The aim of this article is to investigate the political processes surrounding the implementation and rapid abolition of the fat tax. Our findings suggest that industry and trade associations were heavily involved in the political process of formulating the fat tax. Industry representatives used certain tactics to oppose the fat tax: threatening lawsuits, predicting welfare losses, casting doubt on evidence, diverting focus and requesting postponement. After the fat tax was implemented, the food industry continued their opposition through intensified lobbyism and juridical actions at EU level. However, other factors seem to have contributed to the fall of the fat tax. The tax received criticism for being poorly designed and gradually lost popularity among health professionals, politicians and the public. In the end, the fat tax was abolished for financial reasons. This study demonstrates how politicians considered the fat tax as a funding source rather than a public health initiative, which resulted in significant shortcomings. Furthermore, we demonstrate that the massive influence by industry stakeholders was not balanced with inputs from public health professionals, who should assume a more proactive role in policy-making. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

  7. Classical Corporation Tax as a Global Means of Tax Harmonization

    OpenAIRE

    Kari, Seppo; Ylä-Liedenpoha, Jouko

    2002-01-01

    Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

  8. Tax Havens, Growth, and Welfare

    OpenAIRE

    Chu, Hsun; Lai, Ching-Chong; Cheng, Chu-Chuan

    2013-01-01

    This paper develops an endogenous growth model featuring tax havens, and uses it to examine how the existence of tax havens affects the economic growth rate and social welfare in high-tax countries. We show that the presence of tax havens generates two conflicting channels in determining the growth effect. First, the public investment effect states that tax havens may erode tax revenues and in turn decrease the government’s infrastructure expenditure, thereby reducing growth. Second, the t...

  9. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  10. Progressive Taxes and Firm Births

    OpenAIRE

    Hans Ulrich Bacher; Marius Brülhart

    2013-01-01

    Tax reform proposals in the spirit of the 'flat tax' model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. We explore the implications of changes in these three parameters on entrepreneurial activity, measured by counts of firm births. The Swiss fiscal system offers sufficient intra-national variation in tax codes to allow us to estimate these effects with considerable precision. We find that high ave...

  11. Making Deferred Taxes Relevant

    NARCIS (Netherlands)

    Brouwer, Arjan; Naarding, Ewout

    2018-01-01

    We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of

  12. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  13. Waiting for tax credits

    International Nuclear Information System (INIS)

    Sheinkopf, K.

    1992-01-01

    This article examines the effect of tax credits and related legislation under consideration by Congress on the economics of the renewable energy industry. The topics discussed in the article include conflicting industry opinion on financial incentives, the effectiveness of current incentives, and alternative approaches. The article also includes a sidebar on tax incentives offered by state programs

  14. Does neighbourhood composition modify the association between acculturation and unhealthy dietary behaviours?

    Science.gov (United States)

    Zhang, Donglan; van Meijgaard, Jeroen; Shi, Lu; Cole, Brian; Fielding, Jonathan

    2015-08-01

    Studies have shown that immigrants' acculturation is associated with numerous unhealthy behaviours. Yet, the role of environmental factors in modifying the effect of acculturation on health behaviours has received little attention. This study aims to create a more nuanced understanding of the health effects of acculturation by examining how neighbourhood immigrant composition modifies the association between individuals' eating patterns and acculturation. Cross-sectional Data from Los Angeles County Health Survey 2007 adult sample were linked to data on retail food establishments and US Census 2000 neighbourhood characteristics. Acculturation was measured by language spoken at home and years stayed in the US. Eating fast food more than once per week and eating zero serving of fruit or vegetables during the previous day were used as proxy indicators for unhealthy dietary behaviour. Multilevel logistic regression models were performed in the full sample and in the sample with only Latino adults. Immigrants' lack of acculturation and living in a neighbourhood with a high percentage immigrants were associated with healthier dietary behaviour. We also identified that lack of acculturation conveyed a significantly stronger protective effect on regular fast-food consumption for immigrants living in neighbourhoods with higher percentage immigrants (OR: 0.34, 95% CI: 0.12 to 0.93). Among immigrants in Los Angeles County, living in a neighbourhood with a high density of other immigrants attenuates the negative effects of acculturation on healthy eating behaviours. Healthy eating promotion efforts should build on this protective effect in outreach to acculturating immigrant communities. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  15. The habitual nature of unhealthy snacking: how powerful are habits in adolescence?

    NARCIS (Netherlands)

    Vet, de E.; Stok, F.M.; Wit, J.B.F.; Ridder, de D.T.D.

    2015-01-01

    Many adolescents engage in unhealthy snacking behavior, and the frequency and amount of unhealthy consumption is increasing further. In this study, we aim to investigate the role that habit strength plays in unhealthy snacking during adolescence and whether self-regulation strategies can overcome

  16. The habitual nature of unhealthy snacking : How powerful are habits in adolescence?

    NARCIS (Netherlands)

    de Vet, E.W.M.L.; Stok, F Marijn; De Wit, John B F; De Ridder, Denise T D

    2015-01-01

    Many adolescents engage in unhealthy snacking behavior, and the frequency and amount of unhealthy consumption is increasing further. In this study, we aim to investigate the role that habit strength plays in unhealthy snacking during adolescence and whether self-regulation strategies can overcome

  17. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87......Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

  18. Carbon taxes: Their benefits, liabilities

    International Nuclear Information System (INIS)

    Kaufmann, R.K.; Thompson, L.L.J.

    1993-01-01

    A carbon tax holds much promise for helping to reduce global greenhouse gas emissions, but administration will be a problem. Non-compliance, tilting the economic scales in favor of one energy source at the expense of another, and questions of equity between and within nations all must be addressed if the market-based efficiencies of a carbon tax are to become a concrete global reality. This article discusses carbon taxes in the following topic areas: how to set the rates for carbon taxes; administering the tax; international cooperation; type or form of tax; tax adjustments in existing taxes

  19. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

    Full Text Available In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction.

  20. IS THE VALUE ADDED TAX A SUPERIOR SALES TAX IN ALL SALES TAXES?

    Directory of Open Access Journals (Sweden)

    MUSTAFA ALİ SARILI

    2013-05-01

    Full Text Available Value Added Tax (VAT is a tax imposed on the value added to a product at each stage of the production and distribution process. Value added is never taxed twice under VAT and thus cascading (tax on tax effects do not occur. It is a single tax on goods and services but the tax is collected multiple stages. At each of these stages, the amount of tax payable is computed by subtracting the tax previously paid on purchases from the tax charged on sales by the traders for each taxation period. In last three decades, VAT, a relatively new and better commodity taxation, has been introduced in many countries. It has replaced different types of sales taxes in such countries. This article attempts to evaluate VAT by comparing with other sales taxes.

  1. A note on the neutrality of profit taxes with tax evasion and tax avoidance

    OpenAIRE

    Che-chiang Huang; Horn-in Kuo

    2014-01-01

    Traditional literature exploring the relationship between production and tax evasion ignores the impact of other activities on these two decisions. This paper incorporates firms' tax avoidance activities into the model of tax evasion. In contrast to conventional results, we find that profit tax is not necessarily neutral. In addition, the independency or separability of tax evasion and production decisions may not hold either whenever tax avoidance is present.

  2. The effect of combined avoidance and control training on implicit food evaluation and choice.

    Science.gov (United States)

    Kakoschke, Naomi; Kemps, Eva; Tiggemann, Marika

    2017-06-01

    Continual exposure to food cues in the environment contributes to unhealthy eating behaviour. According to dual-process models, such behaviour is partly determined by automatic processing of unhealthy food cues (e.g., approach bias), which fails to be regulated by controlled processing (e.g., inhibitory control). The current study aimed to investigate the effect of combined avoidance and control training on implicit evaluation (liking), choice, and consumption of unhealthy snack food. Participants were 240 undergraduate women who were randomly allocated to one of four experimental conditions of a 2 (avoidance training: training versus control) x 2 (control training: training versus control) between-subjects design. The combined training group had a more negative implicit evaluation of unhealthy food than either of the two training conditions alone or the control condition. In addition, participants trained to avoid unhealthy food cues subsequently made fewer unhealthy snack food choices. No significant group differences were found for food intake. Participants were women generally of a healthy weight. Overweight or obese individuals may derive greater benefit from combined training. Results lend support to the theoretical predictions of dual-process models, as the combined training reduced implicit liking of unhealthy food. At a practical level, the findings have implications for the effectiveness of interventions targeting unhealthy eating behaviour. Copyright © 2017 Elsevier Ltd. All rights reserved.

  3. 48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

    Science.gov (United States)

    2010-10-01

    ... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

  4. 48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

    Science.gov (United States)

    2010-10-01

    ... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

  5. Purchases of food in youth. Influence of price and income.

    Science.gov (United States)

    Epstein, Leonard H; Handley, Elizabeth A; Dearing, Kelly K; Cho, David D; Roemmich, James N; Paluch, Rocco A; Raja, Samina; Pak, Youngju; Spring, Bonnie

    2006-01-01

    One way to increase choice of healthy over unhealthy behaviors is to increase the cost of less healthy alternatives or reduce the cost of healthier alternatives. The influence of price on purchases of healthy and unhealthy foods was evaluated in two laboratory experiments. In Experiment 1, thirty-two 10- to 12-year-old youth were given $5.00 and allowed to purchase multiple portions of a healthy food (fruit or vegetable) and a less healthy food (higher-fat snack). The price of one type of food varied from $0.50 to $2.50, while the price of the other type was held at $1.00. Increasing the price of a type of food reduced purchases of that type of food, but did not lead to substitution with the alternative type of food. In Experiment 2, twenty 10- to 14-year-old youth were given $1.00, $3.00, and $5.00 to purchase healthy and unhealthy foods. The price of each food was raised and lowered by 25% and 50%. Raising the price of healthy or unhealthy foods resulted in decreased purchases of those foods, and income available interacted with price to predict the pattern of substitution of alternative foods. These results show the potential for controlled laboratory studies of price and food purchases, and show that the substitution of healthier for unhealthy food is related to available money.

  6. Energy taxes -- Some critical remarks

    International Nuclear Information System (INIS)

    Wirl, F.

    1994-01-01

    The familiar concept of Pigouvian taxes has finally caught the interest of politicians as the various proposals for a pollution tax, often simplified to an energy tax, document. This paper reviews these proposals critically and points at some wrong presumptions. The suggestion to make the polluter liable for all damages is in general inefficient. In order to sell new taxes, politicians argue that Pigouvian taxes would not lower disposable income, because the associated revenues allow one to reduce other taxes (in particular, income taxes) correspondingly. However, strategic, noncompetitive energy producers may themselves attempt to internalize the external costs rather than to leave these tax revenues to the treasuries of the consuming countries. Moreover, the revenues from a commodity tax are potentially volatile. Finally, the conservation impact from Pigouvian energy taxes may fall short of expectations, in particular, if the tax is too low

  7. New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

    Directory of Open Access Journals (Sweden)

    Ozge Onkan

    2016-07-01

    Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

  8. Food health law

    DEFF Research Database (Denmark)

    Edinger, Wieke Willemijn Huizing

    2014-01-01

    risks to human health of foods with, e.g., negative nutritional features. While EU food safety legislation seems successful in preventing food-borne illnesses, public focus has shifted to the growing prevalence of lifestyle-related illnesses. There is convincing scientific evidence of a correlation...... between obesity and non-communicable diseases, on the one hand, and unhealthy food on the other. The EU has taken initiatives to stop this development, but these are directed at guiding consumer choice rather than at regulating foods from the point of view of their composition and nutritional value...

  9. Financial penalites on food

    DEFF Research Database (Denmark)

    Smed, Sinne

    2012-01-01

    and concerns stated, especially by the industry. The fat tax is a tax paid per kilogram of saturated fat in the following foods if the content of saturated fat exceeds 2.3 g/100 g. These include meat, dairy products and animal fats that are rendered or are extracted in other ways, edible oils and fats...

  10. Food Availability in School Stores in Seoul, South Korea after Implementation of Food- and Nutrient-Based Policies

    Science.gov (United States)

    Choi, Seul Ki; Frongillo, Edward A.; Blake, Christine E.; Thrasher, James F.

    2017-01-01

    Background: To improve school store food environments, the South Korean government implemented 2 policies restricting unhealthy food sales in school stores. A food-based policy enacted in 2007 restricts specific food sales (soft drinks); and a nutrient-based policy enacted in 2009 restricts energy-dense and nutrient-poor (EDNP) food sales. The…

  11. Differential effects of daily snack food intake on the reinforcing value of food in obese and nonobese women123

    OpenAIRE

    Temple, Jennifer L; Bulkley, Alison M; Badawy, Rebecca L; Krause, Nicole; McCann, Sarah; Epstein, Leonard H

    2009-01-01

    Background: Food reinforcement, ie, motivation to obtain food, is associated with energy intake and obesity. Finding ways to decrease the reinforcing value of unhealthy foods may help with adherence to diets and maintenance of weight loss. Our previous study in nonobese adults showed that daily consumption of the same snack food (food consumed apart from meals) for 14 d significantly decreased its reinforcing value.

  12. Understanding The Relationships Between Noncommunicable Diseases, Unhealthy Lifestyles, And Country Wealth.

    Science.gov (United States)

    Bollyky, Thomas J; Templin, Tara; Andridge, Caroline; Dieleman, Joseph L

    2015-09-01

    The amount of international aid given to address noncommunicable diseases is minimal. Most of it is directed to wealthier countries and focuses on the prevention of unhealthy lifestyles. Explanations for the current direction of noncommunicable disease aid include that these are diseases of affluence that benefit from substantial research and development into their treatment in high-income countries and are better addressed through domestic tax and policy measures to reduce risk-factor prevalence than through aid programs. This study assessed these justifications. First, we examined the relationships among premature adult mortality, defined as the probability that a person who has lived to the age of fifteen will die before the age of sixty from noncommunicable diseases; the major risk factors for these diseases; and country wealth. Second, we compared noncommunicable and communicable diseases prevalent in poor and wealthy countries alike, and their respective links to economic development. Last, we examined the respective roles that wealth and risk prevention have played in countries that achieved substantial reductions in premature mortality from noncommunicable diseases. Our results support greater investment in cost-effective noncommunicable disease preventive care and treatment in poorer countries and a higher priority for reducing key risk factors, particularly tobacco use. Project HOPE—The People-to-People Health Foundation, Inc.

  13. Leveraging delay discounting for health: Can time delays influence food choice?

    Science.gov (United States)

    Appelhans, Bradley M; French, Simone A; Olinger, Tamara; Bogucki, Michael; Janssen, Imke; Avery-Mamer, Elizabeth F; Powell, Lisa M

    2018-03-15

    Delay discounting, the tendency to choose smaller immediate rewards over larger delayed rewards, is theorized to promote consumption of immediately rewarding but unhealthy foods at the expense of long-term weight maintenance and nutritional health. An untested implication of delay discounting models of decision-making is that selectively delaying access to less healthy foods may promote selection of healthier (immediately available) alternatives, even if they may be less desirable. The current study tested this hypothesis by measuring healthy versus regular vending machine snack purchasing before and during the implementation of a 25-s time delay on the delivery of regular snacks. Purchasing was also examined under a $0.25 discount on healthy snacks, a $0.25 tax on regular snacks, and the combination of both pricing interventions with the 25-s time delay. Across 32,019 vending sales from three separate vending locations, the 25-s time delay increased healthy snack purchasing from 40.1% to 42.5%, which was comparable to the impact of a $0.25 discount (43.0%). Combining the delay and the discount had a roughly additive effect (46.0%). However, the strongest effects were seen under the $0.25 tax on regular snacks (53.7%) and the combination of the delay and the tax (50.2%). Intervention effects varied substantially between vending locations. Importantly, time delays did not harm overall vending sales or revenue, which is relevant to the real-world feasibility of this intervention. More investigation is needed to better understand how the impact of time delays on food choice varies across populations, evaluate the effects of time delays on beverage vending choices, and extend this approach to food choices in contexts other than vending machines. ClinicalTrials.gov, NCT02359916. Copyright © 2018 Elsevier Ltd. All rights reserved.

  14. Unhealthy Lifestyle Behaviors in Korean People with Metabolic Syndrome.

    Science.gov (United States)

    Moon, Seongmi

    2017-01-01

    This study identified factors associated with unhealthy lifestyle behaviors in people with metabolic syndrome in South Korea. The sample consisted of 1,207 subjects with metabolic syndrome from the Sixth Korea National Health and Nutrition Examination Survey conducted in 2014. High-risk alcohol consumption, smoking, aerobic physical activity, leisure physical activity, excessive carbohydrate intake, and fat intake were measured. A secondary data analysis was performed using chi-square tests and logistic regression. Gender was associated with all unhealthy behaviors. The number of metabolic syndrome components, a poor perceived health status, and attempts to control weight were associated with physical inactivity. Those findings may be helpful to develop a tailored lifestyle modification programs for people with metabolic syndrome.

  15. Motivational processes associated with unhealthy body change attitudes and behaviours.

    Science.gov (United States)

    Mussap, Alexander J

    2007-08-01

    The relationship between approach-avoidance motivational processes and unhealthy body change attitudes and behaviours was investigated. Self-reported sensitivity to rewards (SR) and sensitivity to punishments (SP) were measured for a convenience sample of 130 women, aged 18 to 40 years, along with measures of disordered eating symptomatology and exercise dependence. Together, SR and SP significantly predicted variance in drive for thinness (21%), bulimia (17%), and obligatory exercise (7%). These relationships were partly mediated by internalization of the thin ideal, body comparison, and subjective importance of achieving one's 'ideal' body and of avoiding one's 'worst possible' body. Interestingly, body dissatisfaction partly mediated the relationships involving SP but not SR. The results suggest that an underlying sensitivity to punishments, but not rewards, can manifest as a 'fear of fatness'. Both of these motivational traits can increase the salience of self evaluations, and thus indirectly contribute to unhealthy body change attitudes and behaviours.

  16. Tax tips for forest landowners for the 2008 tax year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2009-01-01

    This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

  17. New tax law hobbles tax-exempt hospitals.

    Science.gov (United States)

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

  18. Tax tips for forest landowners for the 2009 tax year

    Science.gov (United States)

    Linda Wang; John Greene

    2010-01-01

    This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

  19. Effect of shadow economy - country's tax losses

    OpenAIRE

    Krumplytė, Jolita

    2009-01-01

    The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to the national consolidate budget. Country's tax losses (tax gap) is the amount of the tax revenue that is not received to the country's consolidated budget in the tax non-payment effects: tax avoidance and tax evasion. Tax losses (tax gap) is t...

  20. New taxes are late

    International Nuclear Information System (INIS)

    Marcan, P.

    2007-01-01

    A special tax for monopolies is not the only new tax the cabinet of Robert Fico is yet to introduce. As of the beginning of the year, new excise taxes prescribed by Brussels should have entered into force in Slovakia. According to the new arrangements, we should pay for energy consumed and for the coal and natural gas used to produce heat. And so the energy prices for companies should have already increased. Although the deadline set by the European Commission has already passed, the cabinet has still not completed the final version of the relevant legislation. Work stopped after the elections. The Ministry is very careful when it comes to making statements related to the excise tax. 'We do not wish to talk about details. There are still some minor issues that require fine tuning,' said Adrian Belanik, General Director of the Tax and Customs Section. Companies will have to get ready for the new costs related to the new excise taxes. The only thing that is clear is that the new taxes will be paid on the electricity and fuel used for heat production. (authors)

  1. Tax Evasion and Inequality

    DEFF Research Database (Denmark)

    Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel

    2017-01-01

    .01% of the wealth distribution, a group that includes households with more than $45 million in net wealth. A simple model of the supply of tax evasion services can explain why evasion rises steeply with wealth. Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s......This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits—the key source used to study tax evasion so far—with new micro-data leaked from large offshore financial institutions—HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama...... Papers”)—matched to population-wide wealth records in Norway, Sweden, and Denmark. We find that tax evasion rises sharply with wealth, a phenomenon random audits fail to capture. On average about 3% of personal taxes are evaded in Scandinavia, but this figure rises to close to 30% in the top 0...

  2. ANALYSIS OF PROVIDING A FAIR TAX TREATMENT IN THE ECONOMIC ENVIRONMENT OF THE NEW TAX SPECIFIC TO THE ACTIVITIES IN TOURISM SINCE 2017

    Directory of Open Access Journals (Sweden)

    NICOLAE ECOBICI

    2016-12-01

    Full Text Available The work is in the applied research line and aims to analyze the legal provisions on specific tax regarding the measure in which this tax would ensure an equal tax treatment in the economic environment that would comply with the principle of proportionality. The specific tax will take effect from January 1st, 2017 in Romania for the activities in tourism and hotels field, restaurants, bars and public food services. The research methods are based on analysis and comparison. The paper specifically follows the way in which the specific tax will influence the taxpayers, corporate tax payers currently operating in the areas listed above, as they are obliged to replace the corporate tax with a fixed tax until 2017. This tax influenced only by the entity's ability to produce income (useful surface of the location, commercial venue (area and location, category and seasonality of activities, it no longer takes into account the actual obtained profit. We believe that in those areas was rather necessary to establish a minimum tax, not a fixed tax. We welcome the calculation and substantiation mode of the specific tax depending on the national average set at the level of 2014 based on the tax data from NAFA and other institutes and business organizations in these areas, however, after the analysis, we believe that this tax, although is going to ensure more efficient collection of tax claims from a larger number of taxpayers and is going to facilitate the reduction of tax evasion level from certain taxpayers and it will also facilitate the large taxpayers who usually due a lower tax than the performed profit.

  3. Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?

    OpenAIRE

    James Alm

    2014-01-01

    "Aggressive tax planning" (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax system. In this paper, I examine the impact of an uncertainty on the use of such tax schemes; by implication, I also examine how a simpler and more stable tax...

  4. Tax competition and tax harmonization in the European Union

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2004-01-01

    Full Text Available The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

  5. Excise Tax Avoidance: The Case of State Cigarette Taxes

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  6. Excise tax avoidance: the case of state cigarette taxes.

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

  7. Unhealthy lifestyle in early psychoses: the role of life stress and the hypothalamic-pituitary-adrenal axis.

    Science.gov (United States)

    Manzanares, Núria; Monseny, Rosa; Ortega, Laura; Montalvo, Itziar; Franch, Joan; Gutiérrez-Zotes, Alfonso; Reynolds, Rebecca M; Walker, Brian R; Vilella, Elisabet; Labad, Javier

    2014-01-01

    An unhealthy lifestyle is thought to contribute to the metabolic syndrome in subjects with psychoses. In the present study we aimed to study whether life stress or cortisol measures may influence dietary patterns in subjects with early stages of psychoses. We studied 81 subjects with early psychoses (65 subjects with a psychotic disorder [PD] and food intake (24h recall). Physical activity was assessed by validated questionnaire. Life stress was assessed with Holmes-Rahe Social Readjustment Scale. Fasting morning salivary and plasma cortisol levels were determined. We found that PD and HR reported an unhealthier lifestyle with more smoking, reduced physical activity and poorer dietary habits. HR reported increased intake of calories and saturated fatty acids and reduced protein consumption, when compared to HS. Life stress was a predictor of these adverse behaviours, although we found opposite associations in HR and PD. Life stress was associated with increased intake of refined sugar in PD and decreased intake in HR and HS. Salivary cortisol was related to increased intake of saturated fat only in HR subjects, but cortisol levels in plasma or saliva were not associated with other dietary habits or obesity measures (BMI, waist circumference). Our study suggests that unhealthy diet in early psychoses is influenced by stress, but our data do not support this effect being mediated by hypercortisolism. Future preventive interventions in psychosis may target dietary habits, particularly for those who are at risk for psychosis. Copyright © 2013 Elsevier Ltd. All rights reserved.

  8. Predicting support for restricting food marketing to youth.

    Science.gov (United States)

    Goren, Amir; Harris, Jennifer L; Schwartz, Marlene B; Brownell, Kelly D

    2010-01-01

    To address the obesity crisis, public health experts recommend major reductions in the marketing of unhealthy food to youth. However, policies to restrict food marketing are not currently viewed as politically feasible. This paper examines attitudes and knowledge about food marketing and support for restricting unhealthy food marketing [corrected] among one group of constituents: parents. A survey of 807 parents found that those most likely to support food marketing restrictions were also more likely to have negative views of current food practices. [corrected] These findings suggest that increased public education about the harm caused by food marketing may increase public support for policy interventions.

  9. [Socioeconomic pattern in unhealthy diet in children and adolescents in Spain].

    Science.gov (United States)

    Miqueleiz, Estrella; Lostao, Lourdes; Ortega, Paloma; Santos, Juana M; Astasio, Paloma; Regidor, Enrique

    2014-10-01

    To investigate the possible association of dietary patterns associated with obesity and socioeconomic status in Spanish children and adolescents. Cross-sectional study. Data were drawn from the 2007 National Health Survey, conducted on a representative sample of Spanish 0-15 years. In this study we have analyzed 6143 subjects from 5 to 15 years. It has been estimated prevalence of breakfast skipping, the prevalence of low consumption of fruit and vegetable and the prevalence of high fast food, snacks and sugary drinks consumption. Socioeconomic status indicators were educational level and social class of primary household earner. In each type of food consumption socioeconomic differences were estimated by prevalence ratio using the higher socioeconomic status as reference category. Both in childhood and adolescence, the magnitude of the prevalence ratio shows an inverse socioeconomic gradient in all foods consumption investigated: the lowest and highest prevalence ratios have been observed in subjects from families of higher socioeconomic status and lower, respectively. Unhealthy food related with obesity show a clear socioeconomic pattern in Spanish children and adolescents. Copyright © 2013 Elsevier España, S.L.U. All rights reserved.

  10. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance...... quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries less likely to be tax havens – even as governance quality is increased. Thus it is crucial to consider the interaction...

  11. CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

    OpenAIRE

    GATOT SOEPRIYANTO

    2017-01-01

    My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective. My findings on the association between CEO power and tax aggressiveness show that powerful CEOs avoid risky tax avoidance strategies that expose a fir...

  12. Bureaucratic Tax-Seeking: The Danish Waste Tax

    OpenAIRE

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as e...

  13. Tax havens: Features, operations and solving tax evasion problems

    OpenAIRE

    Obradović-Ćuk, Jelena; Mitić, Petar; Dinić, Vladimir

    2016-01-01

    Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis,...

  14. Dividends and Taxes: Evidence on Tax-Reduction Strategies.

    OpenAIRE

    Chaplinsky, Susan; Seyhun, H Nejat

    1990-01-01

    This article investigates two aspects of dividend tax avoidance not addressed by prior research. First, it examines the aggregate dividend tax savings provided to individuals through tax-exempt and tax-deferred accumulators. Using the Internal Revenue Service Individual Income Tax Model, it then proceeds to determine whether specific provisions of the Internal Revenue Code, such as the preferential treatment of capital gains, the investment-interest limitation, and the $100 dividend exclusion...

  15. International capital tax evasion and the foreign tax credit puzzle

    OpenAIRE

    Kimberley A. Scharf

    2001-01-01

    This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region. Since a foreign tax credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. The existence of international tax evasion possibilities could thus help rationalize a choice of tax credit in excess of a deduction-equivalent credit level. Our analysis shows that, in general the optimal credit will...

  16. Tax Information Exchange with Developing Countries and Tax Havens

    OpenAIRE

    Braun, Julia; Zagler, Martin

    2015-01-01

    The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in ...

  17. Unhealthy behaviour modification, psychological distress, and 1-year survival in cardiac rehabilitation.

    Science.gov (United States)

    Gostoli, Sara; Roncuzzi, Renzo; Urbinati, Stefano; Morisky, Donald E; Rafanelli, Chiara

    2016-11-01

    Cardiac rehabilitation (CR) is considered the recommended secondary prevention treatment for cardiovascular diseases (CVD), in terms of health behaviours and, secondarily, better cardiac outcomes promotion. However, the role of psychiatric and psychosomatic distress on the efficacy of CR is unclear. This research aimed to evaluate the impact of CR on unhealthy behaviour modification and cardiac course, considering the moderating role of depression, anxiety, and psychosomatic syndromes. A longitudinal design between and within groups was employed. The assessment was repeated four times: at admission to CR (T1), at discharge (T2), 6 (T3) and 12 months following CR completion (T4). One hundred and eight patients undergoing CR versus 85 patients with CVD not referred to CR, underwent psychiatric, psychosomatic, and health behaviour assessment. The assessment included the Structured Clinical Interview for DSM-IV (depression and anxiety), the interview based on Diagnostic Criteria for Psychosomatic Research, GOSPEL Study questionnaire (health behaviours), Pittsburgh Sleep Quality Index, and 8-item Morisky Medication Adherence Scale. Cardiac rehabilitation was associated with maintenance of physical activity, improvement of behavioural aspects related to food consumption, stress management, and sleep quality. On the contrary, CR was not associated with weight loss, healthy diet, and medication adherence. Depression and psychosomatic syndromes seem to moderate the modification of specific health-related behaviours (physical activity, behavioural aspects of food consumption, stress management, and pharmacological adherence). In CR settings, an integrated assessment including both psychiatric and psychosomatic syndromes is needed to address psychological factors associated with unhealthy behaviour modification. Statement of contribution What is already known on this subject? Cardiac rehabilitation (CR) is considered a class 1A treatment recommendation and the most cost

  18. Cigarette tax avoidance and evasion.

    Science.gov (United States)

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

  19. Tax Information Series, December 2000

    Science.gov (United States)

    2001-03-14

    to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

  20. Globalization, Tax Competition and Tax Burden İn Turkey

    Directory of Open Access Journals (Sweden)

    Veli KARGI

    2016-07-01

    Full Text Available 1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the world, the rapid spread of information resulting from the developments in IT-technology and the international competition emerging in the field of technology have all led to some significant developments in the world economy. Reduction of high mobility income and corporate tax rates due to tax competition may cause an unjust distribution of the tax burden. The fact that indirect taxation constitutes about 70% of the tax revenues obtained in Turkey can be taken as an indication of the unfairness in the distribution of tax burden in Turkey. In this study, following a definition of globalization and tax competition, classification of tax competition, reasons for increasing tax competition, benefits and losses of tax competition are explained, and changes introduced by various countries in their tax systems due to tax competition, the distribution of tax burden resulting from tax competition in Turkey and the effectiveness of the new income tax law in Turkey in terms of tax competition are analyzed.

  1. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...... biases consumers' voting on tax regimes, and that experience is an effective de-biasing mechanism in the experimental laboratory. Pre-vote deliberation makes initially held opinions more extreme rather than correct and does not eliminate the bias in the typical committee. Yet, if voters can discuss...... their experience with the tax regimes they are less likely to be biased....

  2. An energy Btu tax alternative

    International Nuclear Information System (INIS)

    Nan, Gehuang D.

    1995-01-01

    This paper extends the Ramsey tax rule and develops a tax rate by minimizing total excess burden, subject to government tax revenues. This tax rate is a function of its own and other fuels' price elasticities of compensated demand and supply, its own price and consumption level, other fuels' prices and consumption levels, and government revenues. It is this proposed tax rate, not the Ramsey tax ratio, that guides a government to levy a tax efficiently through a minimization of total excess burden. In the case of an energy tax, this tax rate provides direct guidance for taxation on various fuels. Moreover, total excess burden generated by the proposed tax rate is significantly less than that produced by the Clinton Administration's proposal

  3. Impulsivity moderates the effect of approach bias modification on healthy food consumption.

    Science.gov (United States)

    Kakoschke, Naomi; Kemps, Eva; Tiggemann, Marika

    2017-10-01

    The study aimed to modify approach bias for healthy and unhealthy food and to determine its effect on subsequent food consumption. In addition, we investigated the potential moderating role of impulsivity in the effect of approach bias re-training on food consumption. Participants were 200 undergraduate women (17-26 years) who were randomly allocated to one of five conditions of an approach-avoidance task varying in the training of an approach bias for healthy food, unhealthy food, and non-food cues in a single session of 10 min. Outcome variables were approach bias for healthy and unhealthy food and the proportion of healthy relative to unhealthy snack food consumed. As predicted, approach bias for healthy food significantly increased in the 'avoid unhealthy food/approach healthy food' condition. Importantly, the effect of training on snack consumption was moderated by trait impulsivity. Participants high in impulsivity consumed a greater proportion of healthy snack food following the 'avoid unhealthy food/approach healthy food' training. This finding supports the suggestion that automatic processing of appetitive cues has a greater influence on consumption behaviour in individuals with poor self-regulatory control. Copyright © 2017 Elsevier Ltd. All rights reserved.

  4. Food as Risk: How Eating Habits and Food Knowledge Affect Reactivity to Pictures of Junk and Healthy Foods.

    Science.gov (United States)

    Yegiyan, Narine S; Bailey, Rachel L

    2016-01-01

    This study explores how people respond to images of junk versus healthy food as a function of their eating habits and food knowledge. The experiment reported here proposed and tested the idea that those with unhealthy eating habits but highly knowledgeable about healthy eating would feel more positive and also more negative toward junk food images compared to images of healthy food because they may perceive them as risky--desirable but potentially harmful. The psychophysiological data collected from participants during their exposure to pictures of junk versus healthy food supported this idea. In addition, unhealthy eaters compared to healthy eaters with the same degree of food knowledge responded more positively to all food items. The findings are critical from a health communication perspective. Because unhealthy eaters produce stronger emotional responses to images of junk food, they are more likely to process information associated with junk food with more cognitive effort and scrutiny. Thus, when targeting this group and using images of junk food, it is important to combine these images with strong message claims and relevant arguments; otherwise, if the arguments are perceived as irrelevant or weak, the motivational activation associated with junk food itself may transfer into an increased desire to consume the unhealthy product.

  5. Tax Unit Boundaries

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  6. Last hope: tax exemption

    International Nuclear Information System (INIS)

    Anon

    2016-01-01

    Economically it is not possible to make money with old depreciated nuclear power plants because of the success of renewable energies, It is only the expectation on significant tax relief that keeps the power plants in operation.

  7. Public Service? Tax Credits?

    Science.gov (United States)

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  8. Real Property Tax Rates

    Data.gov (United States)

    Montgomery County of Maryland — The Levy Year 2012 real property tax rate dataset reflects all the rates per $100 set each year by the County Council. These rates are applied to the assessed value...

  9. Gross Sales Tax Collections

    Data.gov (United States)

    City of Jackson, Mississippi — This data is captured directly from the MS Department of Revenue and specific to the City of Jackson. It is compiled from Gross Sales Tax reported by taxpayers each...

  10. Real Property Tax - 2017

    Data.gov (United States)

    Montgomery County of Maryland — This data represents all of the County’s residential real estate properties and all of the associated tax charges and credits with that property processed at the...

  11. Real Property Tax - 2016

    Data.gov (United States)

    Montgomery County of Maryland — This data represents all of the County’s residential real estate properties and all of the associated tax charges and credits with that property processed at the...

  12. Governance, Trust, and Taxes

    OpenAIRE

    Schrøter Joensen, Juanna; Weihe, Guðrið

    2013-01-01

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries le...

  13. Timing Tax Evasion

    OpenAIRE

    Dirk Niepelt

    2004-01-01

    Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion rates: Fines depending on the duration of an evasion spell, and different vintages of income sources subject to aggregate risk and fixed costs when switched between evasion states. The dynamic approach...

  14. Determinants of Aggressive Tax Avoidance

    OpenAIRE

    Herbert, Tanja

    2015-01-01

    This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or even aggressive part in international tax avoidance and analyzes the determinants of aggressive tax avoidance of multinational enterprises. The second essay “Capital Injections and Aggressive Tax Planning - Can Banks Have It All...

  15. Who participates in tax avoidance?

    OpenAIRE

    Alstadsæter, Annette; Jacob, Martin

    2013-01-01

    This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in legal tax planning around the 2006 Swedish tax reform. Our results suggest that closely held corporations are utilized to facilitate ...

  16. A Study of Japanese Consumption Tax System : Mainly on Multiple Tax Rates and Input Tax Credit Methods

    OpenAIRE

    栗原, 克文

    2007-01-01

    One of the most important discussions on Japanese tax system reform includes how consumption tax (Value-added tax) system ought to be. Facing issues like depopulation, aging society and large budget deficit, consumption tax can be an effective source of revenue to secure social security. This article mainly focuses on multiple tax rates and input tax credit methods of Japanese consumption tax system. Because of regressive nature of consumption tax, tax rate reduction, exemption on foodstuffs ...

  17. Distributional consequences of environmental taxes

    International Nuclear Information System (INIS)

    Klinge Jacobsen, H.; Birr-Pedersen, K.; Wier, M.

    2001-11-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO 2 . The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on

  18. Environmental taxes and subsidies 2002

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    The statistics presents statements of environmental taxes for the period 1970 - 2002 and statements of environmentally related subsidies for the years 1996 - 2002. Environmental taxes are a concept for pollution, energy, transportation, and resource related taxes. The State's revenue from environmental taxes have increased from 4,0 billions DKK in 1970 to 65,7 billions DKK in 2002. The environmental taxes' part of the GNP has increased from 3,2 % in 1970 to 4,8 % in 2002. The part of the environmental taxes of the total taxes and tariffs has increased from 8,2 % in 1970 to 9,8 % in 2002. >From 2001 to 2002 the environmental taxes increased with 5,6 %, primarily because the taxes in the transportation sector increased with 13,5 % due to more new cars. The pollution taxes increased with 6 % while the environmental taxes for energy increased with only 0,8 %. In 2002 the energy related taxes amounted to 54 %, the transport related taxes to 39 %, and pollution and resource related taxes amounted to 7 % of the total environmental taxes. The public environmentally related subsidies to companies and households has been on a stable level of a little more than 10 billions DKK through the latest years. The energy related subsidies have, however, been transferred to transport related subsidies, i.e. primarily subsidies to the public transport. (ln)

  19. TAX OPTIMIZATION, TAX AVOIDANCE OR TAX EVASION? CONTRIBUTIONS TO THE OFFSHORE COMPANIES’ LEGAL BACKGROUND

    OpenAIRE

    Eva ERDÕS

    2010-01-01

    Is it a legal or illegal activity to give money to establish offshore firms? What is the offshore practice is it a method of tax optimization, tax minimization or is it a harmful activity, which means tax avoidance or tax evasion. This question is very important in the European Union’s tax law system, because the EU tax law is against the harmful tax competition. Some member states’ legal system is permitted to use offshore companies’ rules, but in the European Union it is prohibited to estab...

  20. A taxing environment: evaluating the multiple objectives of environmental taxes.

    Science.gov (United States)

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

  1. Review of Tax Policy and Reform Issues.

    Science.gov (United States)

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  2. The economic impact of reduced value added tax rates for groceries

    Directory of Open Access Journals (Sweden)

    Slavomíra Martinková

    2016-12-01

    Full Text Available The value added tax represents one of the most important sources of state budget revenues of EU Member States. The basic value added tax rate is in the EU currently between 15% in Luxembourg to 27% applied in Hungary. The revenues from this tax represent an average of 17.5% of all tax revenues of EU countries and create an average GDP of 7.0% (year 2016, EU 28. As revenues from value added tax represent a stable income of state budget, the legislative changes in the system of value added tax, mainly its reductions as well as its imposition on groceries, can significantly influence further macroeconomic development. In the last year, the government of the Slovak Republic implemented changes in universal indirect taxing in such way that in addition to the standard value added tax rate of 20%, the Act No. 268/2015 on Value added tax adopted in 2016 a decreased value added tax rate of 10% on selected groceries, in order to support domestic producers and reduce the tax burden of low-income and middle-income groups. According to the European Commission (2007, the reduced rate of value added tax in selected cases has its justification and importance in the country's economy. The aim of this paper is to analyse the economic impact of the applied reduced value added tax on food in the Slovak Republic in the context of household expenditures and revenues of the state budget.

  3. The relation between cigarette taxes and older adult smoking in Zhejiang and Gansu: what happened following the 2009 Chinese Tax adjustments?

    Science.gov (United States)

    Wang, Qing

    2017-04-04

    In May 2009, the Chinese government raised cigarette excise tax rates and adjusted standards for Grade A cigarettes and Grade B cigarettes. The present study aimed to examine the effects of the tax adjustments in 2009 on smoking behaviors and health outcomes among smokers aged above 45. Data from the 2008 and 2012 China Health and Retirement Longitudinal Study of Zhejiang and Gansu provinces were used to estimate the influence of tax increase on the number of cigarettes smoked daily and health capital. The sample included 706 smokers who were 45 years old and older at the time of data collection in 2008. The sample group was surveyed again in 2012. The final sample size was 1366. Logit model was applied. Cigarette tax adjustment in 2009 resulted in the decrease in the likelihood of smoking 0-10 cigarettes per day by 1.06%; the increase in the likelihood of those smoking 11-20 cigarettes per day by 0.44%; and, those smoking 20 cigarettes or more by 0.63%; the decrease in the likelihood of good health by 0.47%; the increase in the prevalence of chronic disease by 1.34%. The smoke tax adjustment in 2009 worsened individual unhealthy smoking behaviors and health outcomes. The proposed cigarette tax levied at the retail level can reduce the State Tobacco Monopoly Administration's control overall and each price and increase the influence of the market on cigarette consumption in China.

  4. Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

    OpenAIRE

    David A. Grigorian; Hamid R Davoodi

    2007-01-01

    Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced t...

  5. Risk diversification and tax competition : the influence of risk correlations and tax provisions on tax competition

    OpenAIRE

    Berndt, Markus; Reichl, Bettina

    2000-01-01

    From standard-portfolio-models the authors derive demand elasticities for risky assets, and combine the results with a simple non-cooperative model of tax competition between capital importing countries. They find that tax rates resulting from tax competition depend heavily on the correlations of capital market indices. If investment alternatives are not correlated, the outcome of both tax competition and a cooperative solution of tax harmonization are identical. The results suggest regional ...

  6. The obesogenic environment around elementary schools: food and beverage marketing to children in two Mexican cities

    OpenAIRE

    Barquera, Simón; Hernández-Barrera, Lucia; Rothenberg, Stephen J.; Cifuentes, Enrique

    2018-01-01

    Background: Unhealthy environments and food advertisements are major determinants of childhood obesity. Recent regulation has banned unhealthy foods from schools in Mexico. However, currently there is no regulation limiting exposure to food marketing around schools. Thus, our objective was to analyze the characteristics of food advertising practices around 60 elementary schools in two cities and to evaluate compliance with the Pan American Health Organization (PAHO) recommendations and the lo...

  7. Paying taxes in Euro area countries: issues behind tax morale

    Directory of Open Access Journals (Sweden)

    Virgilijus Rutkauskas

    2016-10-01

    Full Text Available This article investigates theoretical and practical aspects of tax morale in euro area countries. The attitude of households on tax payment – whether to pay taxes or not – is assessed quantitatively by employing dichotomous logit-probit regression analysis. Research is based on household level data received from World Values Survey and European Values Study. The results suggest that the main issues behind weak tax morale are corruption, disrespect to the country. Additionally tax morale is significantly affected by factors like age, gender, religiousness, gender, income and education. Article concludes on possible policy options in order to increase tax morale.

  8. Adolescents' perception of causes of obesity: unhealthy lifestyles or heritage?

    Science.gov (United States)

    Gonçalves, Helen; González, David A; Araújo, Cora P; Muniz, Ludmila; Tavares, Patrícia; Assunção, Maria C; Menezes, Ana M B; Hallal, Pedro C

    2012-12-01

    To evaluate adolescents' perception of the causes of obesity, with emphasis on differences according to nutritional status and socioeconomic position. We conducted qualitative research including 80 adolescents belonging to the 1993 Pelotas (Brazil) Birth Cohort Study, and their mothers. We classified adolescent boys and girls into four groups (girls-obese, girls-eutrophic, boys-obese, and boys-eutrophic) according to body mass index for age and sex, and systematically selected them according to family income at age 15 years. Research techniques included semistructured interviews and history of life. Topics covered in the interviews included early experiences with weight management, effect of weight on social relationships, family history, eating habits, and values. Low-income obese adolescents and their mothers perceive obesity as a heritage, caused by family genes, side effects of medication use, and stressful life events. However, low-income eutrophic adolescents emphasize the role of unhealthy diets on obesity development. Among the high-income adolescents, those who are obese attribute it to genetic factors and emotional problems, whereas those who are eutrophic mention unhealthy diets and lack of physical activity as the main causes of obesity. Perceptions of the causes of obesity in adolescents from a middle-income setting vary by gender, socioeconomic position, and nutritional status. Whereas some blame genetics as responsible for obesity development, others blame unhealthy diets and lifestyles, and others acknowledge the roles of early life experiences and family traditions in the process of obesity development. Copyright © 2012 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  9. Food advertising in children's magasines

    OpenAIRE

    Šorli, Ema

    2014-01-01

    Children are particularly interesting to the media and advertising, since they are more receptive to advertisement than adults during adolescence. The problem of advertising is mainly unhealthy food, but for child’s healthy growth and development a balanced diet and physical activity are most needed. The objectives of the thesis were to explore children's magazines and to determine the frequency of food advertising, and to present the phenomenon of food advertisements through different period...

  10. Food System - Results Profile Nov 2016 ENGLISH.PUB

    International Development Research Centre (IDRC) Digital Library (Canada)

    fdieudonne

    The Food, Environment, and Health (FEH) program supports evidence ... Food marketing and labelling. Policies for ... adverse health outcomes and the risk of food- ... a new sugar-sweetened beverage taxation in South. Africa ... marketing on unhealthy eating behaviours ... 2013, a law regulating food marketing to children.

  11. Factors Associated With Unhealthy Snacks Consumption Among Adolescents in Iran’s Schools

    Directory of Open Access Journals (Sweden)

    Vahid Yazdi Feyzabadi

    2017-09-01

    Full Text Available Background Well-informed interventions are needed if school-based health promotion is to be effective. Amongother aims, the Iranian Health Promoting School (IHPS program that was launched in 2011, has an important aimof promoting dietary behaviors of adolescents. The present study, therefore, aimed to investigate the factors affectingunhealthy snacking of adolescents and provide evidence for a more effective IHPS program. Methods In a cross-sectional study design, 1320 students from 40 schools in Kerman city were selected using aproportional stratified random sampling method. A modified qualitative Food Frequency Questionnaire (FFQ wasused to gather data about unhealthy snacking behavior. Data about intrapersonal and environmental factors wereobtained using a validated and reliable questionnaire. A mixed-effects negative-binomial regression model was usedto analyze the data. Results Taste and sensory perception (prevalence rate ratio [PRR] = 1.18; 95% CI: 1.09-1.27, being a male (PRR = 1.20;95% CI: 1.05-1.38 and lower nutritional knowledge (PRR = 0.96; 95% CI: 0.91-0.99 were associated with higher weeklyunhealthy snaking. Perceived self-efficacy (PRR = 0.95; 95% CI: 0.91-1.00 negatively influenced the frequency ofunhealthy snaking, with this approaching significance (P< .06. In case of environmental factors, high socio-economicstatus (SES level (PRR = 1.45; 95% CI: 1.26-1.67, single-parent family (PRR = 1.14; 95% CI: 1.01-1.30, more socialnorms pressure (PRR = 1.08; 95% CI: 1.01-1.17, pocket money allowance (PRR = 1.21; 95% CI: 1.09-1.34, easyaccessibility (PRR = 1.06; 95% CI:1.01-1.11, and less perceived parental control (PRR= 0.96; 95% CI: 0.92-0.99 all hada role in higher consumption of unhealthy snacks. Interestingly, larger school size was associated with less unhealthysnacking (PRR = 0.79; 95% CI: 0.68-0.92. Conclusion Unhealthy snacking behavior is influenced by individual, socio-cultural and physical-environmentalinfluences, namely by

  12. Food references and marketing to children in Australian magazines: a content analysis.

    Science.gov (United States)

    Kelly, Bridget; Chapman, Kathy

    2007-12-01

    The aim of this study was to assess the content and extent of food references and marketing within popular children's magazines in Australia. Sixteen popular Australian children's magazines were selected, as determined by readership and circulation data. Back copies of each magazine were purchased for publications released between January and December 2006 (n = 76). Each magazine was assessed for food references on the basis of 23 food categories and 7 food-referencing types and as either branded or non-branded food references. There were a high number of overall food references within the children's magazines, with the majority of these being for unhealthy food products (63.7% unhealthy versus 36.3% healthy foods, p marketing, were ice cream and iced confection (85.6% branded references), fast food restaurant meals (83.4%), high-sugar drinks (78.9%) and snack foods (73.4%). Of all magazines, those targeting males and children aged 7-12 years had the highest proportion of unhealthy food references (78.1 and 69.8% unhealthy food references, respectively). Food references within children's magazines are common and skewed towards unhealthy foods. Children's high magazine readership rates and a lack of advertising and product placement regulations for magazines in Australia make this media an attractive target for food marketers. The timely establishment of food marketing regulations within magazines are recommended to prevent further expansion of food marketing in this area.

  13. Impact of Different Policies on Unhealthy Dietary Behaviors in an Adult Population of Los Angeles County: An Agent-Based Simulation Model

    OpenAIRE

    Zhang, Donglan

    2014-01-01

    A typical American diet is comprised of too much high-calorie foods and insufficient fruits and vegetables. Many theories and models targeting unhealthy dietary behaviors focus exclusively on people as individuals, while behavior theories such as multi-level theory of population health emphasize the social component in human cognitive habits and behaviors, providing an alternative paradigm to understand dietary behaviors. This dissertation incorporates those behavioral theories into an agent-...

  14. Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum

    Directory of Open Access Journals (Sweden)

    Stela Aurelia Toader

    2011-10-01

    Full Text Available Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible. Prior Work Previous studies proved that an optimum tax system is that through which it will be collected a level of tax revenues which will satisfy budgetary demands, while losing only a minimum ‘amount’ of welfare. In what degree the Romanian tax system meets these requirements? Approach We envisage analyzing the possibilities of improving Romanian tax system as to come nearest to optimum requirements. Results We can conclude fiscal system can uphold important improvements in what assuring tax equity is concerned, resulting in raising the degree of free conformation in the field of tax payment and, implicitly, the degree of tax efficiency. Implications Knowing to what extent it can be acted upon in the direction of finding that satisfactory efficiency/equity deal may allow oneself to identify the blueprint of a tax system in which the loss of welfare is kept down to minimum. Value For the Romanian institutions empowered to impose taxes, the knowledge of the possibilities of making the tax system more efficient can be important while aiming at reducing the level of evasion phenomenon.

  15. Tax Tips for Forest Landowners for the 2013 Tax Year

    Science.gov (United States)

    Linda Wang; John Greene

    2013-01-01

    This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

  16. Tax havens: Features, operations and solving tax evasion problems

    Directory of Open Access Journals (Sweden)

    Obradović-Ćuk Jelena

    2016-01-01

    Full Text Available Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis, synthesis and discussion, comparative, inductive and historical analysis, together with the usage of relevant national and international sources. This paper describes the basic features of tax havens, as well as specific business models applied in them. A separate chapter deals with overcoming the problem of tax evasion, which is the main adverse effect of doing business through tax havens.

  17. The promotion of unhealthy habits in gay, lesbian, and straight intimate partnerships

    OpenAIRE

    Reczek, Corinne

    2012-01-01

    Health habits are linked to nearly half of U.S. and British deaths annually. While a legacy of research suggests that marriage has important positive consequences for health habits, recent work emphasizes that intimate ties can also deter from healthy habits and promote unhealthy habits. However, few studies examine the mechanisms through which unhealthy habits are promoted in marriage. Moreover, little research explores how unhealthy habits are promoted in intimate ties other than marriage—s...

  18. Independent and combined relationship of habitual unhealthy eating behaviors with depressive symptoms: A prospective study

    OpenAIRE

    Huang, Cong; Momma, Haruki; Cui, Yufei; Chujo, Masahiko; Otomo, Atsushi; Sugiyama, Shota; Ren, Zhongyu; Niu, Kaijun; Nagatomi, Ryoichi

    2016-01-01

    Background: Unhealthy eating has been found to be associated with the prevalence of depressive symptoms. However, prospective evidence of the combined effects of unhealthy eating and depressive symptoms has not been reported. This study aimed to elucidate the prospective relationship between habitual unhealthy eating habits and depressive symptoms. Methods: A 2-year prospective cohort study of 376 Japanese adults aged 24–83 years without depressive symptoms at baseline was conducted. Infor...

  19. Employment impacts of alcohol taxes.

    Science.gov (United States)

    Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

    2017-12-01

    There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

  20. Tax morale : theory and empirical analysis of tax compliance

    OpenAIRE

    Torgler, Benno

    2003-01-01

    Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant. This paper contains a short survey of important theoretical and empirical findings in the tax morale literature, focussing on personal income tax morale. The following three key topics are discussed: moral sentiments, fairness and the relationship between taxpayer and government. The survey stresses the ...

  1. Capital Market Effects of Taxes and Corporate Tax Avoidance

    OpenAIRE

    Tassius, Alexander

    2016-01-01

    This thesis consists of four essays: The first essay entitled “Tax Effects on Asset Pricing – New Evidence from Tax Reform Announcements in Germany”, co-authored with Michael Overesch, Chair of Business Taxation at the University of Cologne, not only presents price effects for German shares given rumors about lowering the German corporate tax rate but also shows price effects for bonds following a substantial cut in the German personal interest tax rate. The second essay “Capital Inco...

  2. Tax Competition and Double Tax Treaties with Mergers and Acquisitions

    OpenAIRE

    Siggelkow, Benjamin Florian

    2013-01-01

    In a two-period tax competition model with provision of local public goods, we analyze efficiency properties of double taxation reliefs incorporating either the exemption method, the tax credit system or the full taxation after deduction system. Foreign direct investments are presumed to be one-way and characterized by long-term mergers and acquisitions. We find that in case of (i) tax revenue maximization the exemption method implies inefficiently low tax rates, whereas the fu...

  3. A study of the Indonesian's income tax reforms and the development of income tax revenues

    OpenAIRE

    Putra, Eureka

    2014-01-01

    This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

  4. Unhealthy behaviors in adolescents: multibehavioral associations with psychosocial problems.

    Science.gov (United States)

    Busch, Vincent; De Leeuw, Johannes Robertus Josephus

    2014-06-01

    Several unhealthy behaviors are associated with psychosocial health in adolescents. Previous studies have shown that different adolescent health behaviors cluster, and, in order to understand these associations, it is important to investigate the relations between individual behaviors and psychosocial problems. This study addressed the research question "Are adolescent health behaviors associated with psychosocial problems, and to what extent do certain health behaviors confound the relations between other health behaviors and psychosocial problems in adolescents?" Self-reported questionnaire data on a broad range of health behaviors and demographics were collected from 2,690 high school students in the Netherlands in September 2012. After adjustment for demographic characteristics, nearly all unhealthy behaviors were found to be significantly associated with psychosocial problems. However, after correction for confounding by other behaviors, psychosocial problems were associated with fewer behaviors, namely compulsive internet use and videogame playing, smoking, cannabis use, and being bullied. These associations differed in boys and girls. In multibehavioral analyses adjusted for behavioral clustering, which can cause considerable interbehavioral confounding, several behaviors were associated with psychosocial problems in adolescents. This approach to behavior analysis provides a better insight into behaviors and psychosocial health, and the specific associations identified can be utilized when designing effective prevention programs, such as health-promoting school interventions.

  5. Healthy and unhealthy dependence: implications for major depression.

    Science.gov (United States)

    Schulte, Fiona S; Mongrain, Myriam; Flora, David B

    2008-09-01

    To examine the contribution of varying levels of dependency to Axis I and Axis II disorders, and to the recurrence of major depression in a graduate student sample diagnosed with a history of the disorder. At Time 1, participants were interviewed to confirm a current or past episode of major depression along with the presence of Axis II and other current or past Axis I disorders. Various measures of dependency were administered including the Depressive Experiences Questionnaire (DEQ; Blatt, D'Afflitti, & Quinlan, 1976), the 3-Vector Dependency Inventory (3VDI; Pincus & Gurtman, 1995), and the Personal Style Inventory (PSI; Robins et al., 1994). Participants were interviewed 20 months later to determine the recurrence of a depressive episode. A factor analysis conducted on scale scores for each dependency measure resulted in three factors labelled 'unhealthy', 'intermediate', and 'healthy' dependence. Controlling for history of major depression, structural equation modelling found 'unhealthy' dependence to be the only predictor of recurrences of major depression and Axis II disorders, while 'healthy' dependence was related to fewer depressive symptoms. These results have important implications for the conceptualization of the dependency construct.

  6. Tempting foods and the affordability axiom: Food cues change beliefs about the costs of healthy eating.

    Science.gov (United States)

    Hill, Sarah E; Baskett, Kaily; Bradshaw, Hannah K; Prokosch, Marjorie L; DelPriore, Danielle J; Rodeheffer, Christopher D

    2016-12-01

    Many consumers report that healthy eating is more expensive than unhealthy eating (the affordability axiom). We hypothesize that endorsement of this belief may be driven by the motivation to eat unhealthy foods. We tested this hypothesis in three studies. Study 1 revealed that the affordability axiom is associated with poorer eating habits and higher Body Mass Index (BMI). Study 2 found that the presence of a tasty food cue in the environment increased endorsement of affordability axiom. Study 3 found that these effects were moderated by one's food intake goals. Food cues led non-dieters to increase endorsement of the affordability axiom, but had the opposite effect among those seeking to restrict their calorie intake. The affordability axiom might persist as a means of validating unhealthy food choices. Copyright © 2016 Elsevier Ltd. All rights reserved.

  7. Defining Features of Unhealthy Exercise Associated with Disordered Eating and Eating Disorder Diagnoses.

    Science.gov (United States)

    Holland, Lauren A; Brown, Tiffany A; Keel, Pamela K

    2014-01-01

    The current study sought to compare different features of unhealthy exercise on associations with disordered eating and their ability to identify individuals with eating disorders. A secondary aim of the study was to compare prevalence and overlap of different aspects of unhealthy exercise and potential differences in their gender distribution. Cross-sectional epidemiological study. A community-based sample of men (n=592) and women (n=1468) completed surveys of health and eating patterns, including questions regarding exercise habits and eating disorder symptoms. Compulsive and compensatory features of exercise were the best predictors of disordered eating and eating disorder diagnoses compared to exercise that was excessive in quantity. Further, compulsive and compensatory aspects of unhealthy exercise represented overlapping, yet distinct qualities in both men and women. Including the compulsive quality among the defining features of unhealthy exercise may improve identification of eating disorders, particularly in men. Results suggest that the compensatory aspect of unhealthy exercise is not adequately captured by the compulsive aspect of unhealthy exercise. Thus, interventions that target unhealthy exercise behaviors among high-risk individuals, such as athletes, may benefit from addressing both the compulsive and compensatory aspects of unhealthy exercise. Future prospective longitudinal studies will aid in determining the direction of the association between these features of unhealthy exercise and the onset of eating pathology.

  8. Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

    OpenAIRE

    Morisset, Jacques

    2003-01-01

    The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This note reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: can tax incentives attract foreign investment? And what...

  9. Tax Tips for Forest Landowners for the 2012 Tax Year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2012-01-01

    Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

  10. Tax Evasion in the Presence of Negative Income Tax Rates

    OpenAIRE

    Joulfaian, David; Rider, Mark

    1996-01-01

    Examines the impact of marginal tax rates, which incorporate the earned income tax credit as it existed in 1988, on the reporting of income by low-level taxpayers. Concludes that the amount of income underreported does not appear to be affected by the relatively high marginal tax rates which occur in the phase out range, except for proprietors.

  11. Effects of carbon tax

    International Nuclear Information System (INIS)

    Michelini, M.

    1992-01-01

    At the recent United Nations Conference held in Rio de Janeiro, a proposal was made by Italy to have surcharges be applied by OECD member countries on fossil fuels (carbon tax), primarily to fund pollution abatement technology transfer to developing countries and promote pollution abatement, energy conservation and the use of renewable energy sources in industrialized countries. This paper assesses how the application of the proposed carbon tax might be successfully combined with additional fiscal policies favouring coal gasification and reforestation so as to provide energy policy strategists of oil-importing countries with a long term economically and environmentally viable alternative to petroleum imports

  12. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...... are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words...

  13. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price responsiven...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  14. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

    ... State (including franchise taxes). (4) Income tax component means that part of the cost-of-service that... deferred taxes becomes deficient in, or in excess of, amounts necessary to meet future tax liabilities. (2...

  15. New Mexico Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  16. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

    Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

  17. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax authorities and the whole of the government. The article considers and explains very diverse forms of tax expenditure such as reliefs, tax deductions, tax allowances, tax exceptions and special rates of taxation and the ways in which they are defined and calculated. The key problems in the analysis are the absence of a single definition and of methodology for the calculations; these ultimately make it impossible to compare tax expenditures between or among countries.

  18. TEXAS TAXES: A COMPARISON WITH OTHER STATES

    OpenAIRE

    Stallmann, Judith I.; Jones, Lonnie L.

    1998-01-01

    This document is part of an educational series on Texas taxes. State and local taxes in Texas are compared with those of the fifty states and the District of Columbia. Taxes are compared per capita and per $1,000 of personal income. The taxes include: all state and local taxes, property taxes, sales and gross receipts taxes, personal income taxes, corporate income taxes and corporate franchise taxes. For each tax the national average, median, maximum and minimum are given along with the corre...

  19. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

    Full Text Available The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax

  20. Tax optimization methods of international companies

    OpenAIRE

    Černá, Kateřina

    2015-01-01

    This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, tra...

  1. The Disappearing State Corporate Income Tax

    OpenAIRE

    Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally

    2005-01-01

    This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in state corporate taxes. We find that corporate tax planning and economic factors account for much of the relative decline, and that state tax polic...

  2. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

    This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

  3. Petroleum tax and financial decisions

    International Nuclear Information System (INIS)

    Stensland, G.; Sunnevaag, K.

    1993-03-01

    The work presented in this report focuses on tax motivated financial incentives in the Norwegian petroleum tax system. Of particular concern is the effects of the reserve fund requirement in the Joint Stock Companies Act. Our prime concern is the Norwegian petroleum tax system as applicable from January 1992, but for the sake of comparison, we have also examined the ''old'' Norwegian petroleum tax system. The findings presented in this report can be divided in two parts. Based on an overview over the development in debt and equity for the major part of companies operating on the Norwegian continental shelf it seems reasonable to divide the companies in three groups. The first group is companies which is not in a tax paying position, both ''foreign'' and domestic. These companies seem to use debt as their most important capital source. The second group is Norwegian companies in a tax paying position. These companies also seem to use debt as the most important capital source. The last group is ''foreign'' companies in a tax paying position. This is a group of companies that mainly use equity to finance their investments in the offshore sector. The second part of the report tries to explain these observations. In the report we compare the incentive effects in the new petroleum tax system to the old tax system. The incentives to finance investments with debt is stronger in the new tax system. Several explanations emerge. Firstly, in the old tax system the investor got an effective tax deduction of 12.8% for dividends. This is removed in the new system. Secondly, in the new system 78% tax is included in the financial statements after tax profit calculation and the maximum dividend calculation, while in the old tax system the withholding tax was excluded. 31 refs., 13 figs. 2 tabs

  4. Corporate tax structure and production

    OpenAIRE

    Bernstein, Jeffrey; Shah, Anwar

    1993-01-01

    The authors provide an empirical framework for assessing the effects of tax policy on an array of producer decisions about output supplies and input demands in Mexico, Pakistan, and Turkey. They specify and estimate a dynamic production structure model with imperfect competition for selected industries in these countries. The model results suggest that tax policy affected production and investment and further that selective tax incentives such as investment tax credits, investment allowances,...

  5. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

    Andersen, M. S.; Dengsøe, N.; Brendstrup, S.

    The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier...

  6. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US ...

  7. Tax Information Series, January 2002

    Science.gov (United States)

    2002-01-01

    are important for taxpayers in the military community. Its goal is to inform legal assistance attorneys of updates in tax numerology and changes...should mail tax returns to the address on the envelope received with their tax package, or note the proper mailing address 2001 NUMEROLOGY Five

  8. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    2016-01-01

    in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  9. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  10. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

    Full Text Available This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.

  11. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

  12. Tax Rate and Tax Base Competition for Foreign Direct Investment

    OpenAIRE

    Peter Egger; Horst Raff

    2011-01-01

    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model’s predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and mark...

  13. Energy taxes in Iceland

    International Nuclear Information System (INIS)

    Vilhjalmsson, A.

    1991-01-01

    A detailed survey, including data, of energy taxation, and related reforms and plans for reforms, in Iceland is presented. The current energy tax system here is mostly connected with consumption. There is as yet no taxation on air pollutants from fuel combustion. (AB)

  14. Economic and tax issues

    Science.gov (United States)

    Steverson O. Moffat; John L. Greene

    2002-01-01

    Economic conditions and tax policies affect land use decisions everywhere, but their effects on the rate of change in land use are particularly large in the wildland-urban interface. We begin this chapter with a brief economic history of the South and a description of the macroeconomic trends and conditions that affect microeconomics at the wildlandurban interface....

  15. Tax administration good governance

    NARCIS (Netherlands)

    Végh, Gyöngyi; Gribnau, Hans

    2018-01-01

    There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society. While there are many common aspects of national

  16. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  17. Earned Income Tax Credit

    NARCIS (Netherlands)

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  18. Recent Tax Law Changes.

    Science.gov (United States)

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  19. School Food Practices of Prospective Teachers

    Science.gov (United States)

    Rossiter, Melissa; Glanville, Theresa; Taylor, Jennifer; Blum, Ilya

    2007-01-01

    Background: Schoolteachers can affect students' eating habits in several ways: through nutrition knowledge, positive role modeling, and avoidance of unhealthy classroom food practices. In this study, the knowledge, attitudes, and eating behaviors of prospective teachers as determinants of intended classroom food practices and the school…

  20. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

    Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.