张瑜：何以负“甜蜜”——海外税制学习系列一

Core Viewpoint - The article discusses the concept of a sugar tax as a potential policy tool in China, drawing on international experiences and historical context to advocate for its implementation to improve public health and generate revenue [2][3]. Group 1: What is Sugar Tax? - Historically, sugar tax was akin to a luxury tax, primarily targeting the wealthy to generate fiscal revenue [13]. - Contemporary sugar tax resembles tobacco tax, specifically targeting sugar-sweetened beverages (SSBs) to promote healthier consumption and correct market externalities, with a focus on public welfare [4][16]. Group 2: Should Sugar Tax be Implemented? - The article highlights the regressive nature of sugar tax, disproportionately affecting low-income households who consume more sugary drinks [5][26]. - It cites the U.S. experience where 99% of sugar tax revenue is allocated, with 95% used for community health investments, and 85% directed back to affected communities [5][26]. Group 3: How to Implement Sugar Tax? - The article suggests that the sugar tax should at least lead to a 20% increase in retail prices to be effective [6][31]. - It discusses various taxation methods, primarily excise tax, and emphasizes the need for a clear basis for taxation, preferably based on the sugar content of beverages [6][30]. Group 4: Revenue Potential of Sugar Tax in China - The article estimates that a sugar tax of 10% to 30% could generate approximately 700 to 2000 billion yuan annually, contributing 4% to 12% of total consumption tax revenue [8][34]. - It provides a detailed breakdown of potential revenue from both production and retail stages, indicating significant fiscal benefits from implementing such a tax [34][40].