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Hard to Avoid but Difficult to Sustain: Scotland's Innovative Health Tax on Large Retailers Selling Tobacco and Alcohol

POLICY POINTS: The Scottish government's Public Health Supplement (a levy on large retailers selling alcohol and tobacco) was an innovative tax that was successful in generating predictable revenues but failed to stimulate substantial behavioral change among retailers (eg, decisions to stop sel...

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Detalles Bibliográficos
Autores principales: HELLOWELL, MARK, SMITH, KATHERINE E., WRIGHT, ALEXANDRA
Formato: Online Artículo Texto
Lenguaje:English
Publicado: John Wiley and Sons Inc. 2016
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5192869/
https://www.ncbi.nlm.nih.gov/pubmed/27995709
http://dx.doi.org/10.1111/1468-0009.12200