主题：Predicting the Effects of a Sugar Sweetened Beverage Tax in a Household Production Model
主讲人：意大利米兰天主教大学经济学院院长 Massimo Bordignon 教授
主持人：利记娱乐网财税学院 黄健 副教授
Massimo Bordignon 教授，米兰天主教大学经济学院院长，国际货币基金组织财政事务部顾问。在美国经济评论、公共经济学、卫生经济学、城市经济学等国际一流学术期刊上发表了多篇文章。
We study the impact of a hypothetical tax on sugar - sweetened beverages (SSB) on the US households’ nutrients purchase, welfare change, and health benefit. Differently from the traditional approach, Food at Home (FAH) is here defined as a “home” good instead than a market good. The model is estimated by using an incomplete approximate Exact Affine Stone Index demand system on US consumer expenditure and time use data. The results show that a SSB tax would be much more effective in decreasing household nutrients purchase than it would appear by estimating a model neglecting time costs in home food production. A tax induced increased in SSB price by 20% is predicted to decrease the per capita energy purchase by 29.17 kcal/day. The health benefits of the tax, measured only in terms of reduced medical expenditure, would overcome estimated welfare losses by more than $1000 million.