Home > Hard to avoid but difficult to sustain: Scotland's innovative health tax on large retailers selling tobacco and alcohol.

Hellowell, Mark and Smith, Katherine E and Wright, Alexandra . (2017) Hard to avoid but difficult to sustain: Scotland's innovative health tax on large retailers selling tobacco and alcohol. Millbank Quarterly, 94 (4) 800 -. DOI: 10.1111/1468-0009.12200

URL: http://onlinelibrary.wiley.com/doi/10.1111/1468-00...

A 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.


Item Type:Evidence resource
Drug Type:Alcohol
Intervention Type:AOD prevention, AOD disorder harm reduction
Date:2017
Pages:800 -
Volume:94
Number:4
EndNote:View
Subjects:A Substance use, abuse, and dependence > Prevalence > Substance use behaviour > Alcohol consumption
B Substances > Alcohol
J Health care, prevention and rehabilitation > Health care economics
MP-MR Policy, planning, economics, work and social services > Economic policy
MP-MR Policy, planning, economics, work and social services > Economic aspects of substance use (cost / pricing)
VA Geographic area > Europe > United Kingdom > Scotland

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