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Att skatta bort synden

Fredlund, Axel LU (2018) STVK02 20172
Department of Political Science
Abstract (Swedish)
Can states by introducing taxes, change the way their citizens consume? Can states tax away the sins of their population? In this following paper, I have examined varies excise taxes in Denmark. More specificly I have analyzed Denmark’s tobacco- and alcoholtax and their failed sugar tax. How effective are they and what made the sugar tax fail? What are the correlation between the taxes and what are the deviations? To solve this task, I have used a wide range of scientific articles and statistics. In the scope of a grand teori, Theory and Practice of Excise Taxation, the results of the varies excise taxes were both similar and different. The main difference between the sugar tax and the tobacco- and alcoholtaxes are the lack of substitute... (More)
Can states by introducing taxes, change the way their citizens consume? Can states tax away the sins of their population? In this following paper, I have examined varies excise taxes in Denmark. More specificly I have analyzed Denmark’s tobacco- and alcoholtax and their failed sugar tax. How effective are they and what made the sugar tax fail? What are the correlation between the taxes and what are the deviations? To solve this task, I have used a wide range of scientific articles and statistics. In the scope of a grand teori, Theory and Practice of Excise Taxation, the results of the varies excise taxes were both similar and different. The main difference between the sugar tax and the tobacco- and alcoholtaxes are the lack of substitute products regarding the two ladder. The amount of substitutes regarding sugary products makes it difficult for states to change their citizens consumtion behaviour into more healthy products. Evidence showed that the tobacco tax has had best effect, in decreasing both consumtion and sales. Evidence also showed that the alcohol consumption in Denmark has reached a saturnated point and that any price decreases are not incentive enough for the danish population to consume more. (Less)
Please use this url to cite or link to this publication:
author
Fredlund, Axel LU
supervisor
organization
course
STVK02 20172
year
type
M2 - Bachelor Degree
subject
keywords
Denmark, Excise Taxes, Sin Taxes, Consumer Behaviour
language
Swedish
id
8930922
date added to LUP
2018-08-24 09:11:40
date last changed
2018-08-24 09:11:40
@misc{8930922,
  abstract     = {{Can states by introducing taxes, change the way their citizens consume? Can states tax away the sins of their population? In this following paper, I have examined varies excise taxes in Denmark. More specificly I have analyzed Denmark’s tobacco- and alcoholtax and their failed sugar tax. How effective are they and what made the sugar tax fail? What are the correlation between the taxes and what are the deviations? To solve this task, I have used a wide range of scientific articles and statistics. In the scope of a grand teori, Theory and Practice of Excise Taxation, the results of the varies excise taxes were both similar and different. The main difference between the sugar tax and the tobacco- and alcoholtaxes are the lack of substitute products regarding the two ladder. The amount of substitutes regarding sugary products makes it difficult for states to change their citizens consumtion behaviour into more healthy products. Evidence showed that the tobacco tax has had best effect, in decreasing both consumtion and sales. Evidence also showed that the alcohol consumption in Denmark has reached a saturnated point and that any price decreases are not incentive enough for the danish population to consume more.}},
  author       = {{Fredlund, Axel}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Att skatta bort synden}},
  year         = {{2018}},
}