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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), . DOI: 10.1111/1468-0009.12200.

External website: 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.


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