Authors: Matthew Parkes (LLM Candidate, University of Melbourne)

A recent global trend of new taxes on sugary drinks and products now sees more than 40 countries with such taxes in place, and leading Australian health organisations have called for taxation to play a role in addressing obesity and related health problems.

This paper evaluates an excise tax on sugar in the context of accepted tax policy principles in Australia, with reference to recent experiences from other countries introducing similar taxes. It concludes that an appropriately designed tax can be an appropriate policy measure to reduce sugar consumption in Australia, and explains a design preference for a broad scope of tax targeting all sugar consumption.

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