Hard to Avoid but Difficult to Sustain: Scotland's Innovative Health Tax on Large Retailers Selling Tobacco and Alcohol

ConclusionsA tax may be considered a “health” tax on the basis that it raises revenue for health spending and/or that it helps achieve health aims (eg, behavioral change), but there may be tension between these goals in policy design. Framing a tax as a health measure may increase public support in the short term, but this may not be sustained if such framing is insufficiently justified.

Source: The Milbank Quarterly - December 18, 2016 Category: Health Management Authors: MARK HELLOWELL, KATHERINE E. SMITH, ALEXANDRA WRIGHT Tags: Original Investigation Source Type: research