Implications of the supplemental nutrition assistance program tax exemption on sugar-sweetened beverage taxes

J.L. Pomeranz

American Journal of Public Health, 2015, vol. 105, issue 11, 2191-2193

Abstract: US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers.

Keywords: sugar intake, beverage; food assistance; human; legislation and jurisprudence; public health; sugar intake; tax; United States, Beverages; Dietary Sucrose; Food Assistance; Humans; Public Health; Tax Exemption; United States (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.2105/AJPH.2015.302850

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aph:ajpbhl:10.2105/ajph.2015.302850_2

DOI: 10.2105/AJPH.2015.302850

Access Statistics for this article

American Journal of Public Health is currently edited by Alfredo Morabia

More articles in American Journal of Public Health from American Public Health Association
Bibliographic data for series maintained by Christopher F Baum ().