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英文文献：Accounting for Product Substitution in the Analysis of Food Taxes Targeting Obesity-在针对肥胖的食品税分析中考虑产品替代
英文文献作者：Miao, Zhen,Beghin, John C.,Jensen, Helen H.
英文文献摘要：
We extend the existing literature on food taxes targeting obesity. First, we incorporate the implicit substitution between sugar and fat nutrients implied by a complete food demand system and by conditioning on how food taxes affect total calorie intake. Second, we propose a methodology that accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. This substitution is integrated into a demand system in addition to substitution among food groups. Simulations of a tax on added sugars show that the impact of the tax on consumption patterns is understated and the effect on welfare loss overstated when abstracting from this substitution within food groups.
我们扩展了针对肥胖的食品税的现有文献。首先，我们纳入了由一个完整的食品需求系统暗示的糖和脂肪营养素之间的隐性替代，并通过调节食品税如何影响总卡路里摄入量。其次，我们提出了一种方法，说明消费者在同一食品组内用低脂肪和低糖食品替代高脂肪食品的能力。除了食物组之间的替代之外，这种替代也被纳入需求系统。对添加糖征税的模拟表明，当从食品组的替代中提取时，税收对消费模式的影响被低估了，而对福利损失的影响被高估了。
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