Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity

ZY Kalamov, M Runkel - International Tax and Public Finance, 2022 - Springer
If an individual's health costs are U-shaped in weight with a minimum at some healthy level
and if the individual has both self-control problems and rational motives for over-or …

Optimal taxation of sin goods: an analytical review

MA Antonelli, A Castaldo… - Journal of Public …, 2022 - bristoluniversitypressdigital.com
We present an analytical literature review on optimal sin taxes. After identifying the
distinctive features of sin goods, we develop a simple, encompassing model of the taxation …