University of Michigan Journal of Law Reform Volume 46 2013 Taxing Food and Beverage Products: A Public Health Perspective and a New Strategy for Prevention Jennifer L. Pomeranz Yale University Follow this and additional works at: https://repository.law.umich.edu/mjlr Part of the Food and Drug Law Commons, Health Law and Policy Commons, Law and Society Commons, and the Tax Law Commons Recommended Citation Jennifer L. Pomeranz, Taxing Food and Beverage Products: A Public Health Perspective and a New Strategy for Prevention, 46 U. MICH. J. L. REFORM 999 (2013). Available at: https://repository.law.umich.edu/mjlr/vol46/iss3/4 This Article is brought to you for free and open access by the University of Michigan Journal of Law Reform at University of Michigan Law School Scholarship Repository. It has been accepted for inclusion in University of Michigan Journal of Law Reform by an authorized editor of University of Michigan Law School Scholarship Repository. For more information, please contact
[email protected]. TAXING FOOD AND BEVERAGE PRODUCTS: A PUBLIC HEALTH PERSPECTIVE AND A NEW STRATEGY FOR PREVENTION Jennifer L. Pomeranz, JD, MPH* The power to tax and spend is considered a primary government power, and the use thereof is associated with great public health achievements. The greatest public health challenge at present stems from the increase in obesity and chronic diseases due to poor nutrition. Several taxation strategies have emerged in the health and economic literature to raise revenue, deter consumption, and address food prices and obesity directly. These prposals include taxing obese individuals,taxing prob- lematic food products, and instituting a tax based on certain food components.