制定健康税:一个范围审查
1Department of International Health, Johns Hopkins Bloomberg School of Public Health, Baltimore, Maryland, USA AdamKoon@jhu.edu.
BMJ global health
|October 9, 2023
概括
对诸如含糖饮料 (SSB) 等产品的健康税进行了辩论. 业内参与者可能会比以前想象的更多地使用价值来构建反对这些税收的论点.
科学领域:
- 公共卫生政策 公共卫生政策
- 卫生经济学 卫生经济学
- 行为科学 行为科学
背景情况:
- 医疗税越来越多地用于解决非传染性疾病和增加收入.
- 倡导对含糖饮料 (SSB) 等产品征税,与商业利益产生冲突.
- 了解不同参与者如何制定健康税收政策对于有效实施至关重要.
研究的目的:
- 进行关于制定健康税收政策的实证研究的范围审查.
- 识别各种行为者使用的框架类型及其潜在的道德和价值观.
- 探索框架策略如何在不同环境中不同,并影响政策辩论.
主要方法:
- 在2022年使用6个数据库进行了全面的范围审查.
- 确定了在2006年至2022年之间发表的40篇同行评审的实证研究文章.
- 包括来自20个不同国家的研究,重点关注高收入国家和SSB消费税.
主要成果:
- 多个参与者构建特定环境的卫生税框架,通常与经济,健康和行政因素有关.
- 有证据表明,反税收框架策略可能包含更广泛的道德和社会价值观.
- 研究主要来自高收入国家,并且在过去四年中增加了,重点是SSB.
结论:
- 需要进一步进行比较研究,特别是在低收入和中等收入国家,以了解健康税收框架的政治.
- 来自框架分析的见解可以通过解决企业影响来帮助推进健康税收政策.
- 有效的框架策略可以促进改善人口健康和社会和.
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