Data extracted included each consideration and

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Data extracted included each consideration and recommendation related to how to de fi ne the product to be taxed. Review was supplemented with gray literature searches. Selection of Policies To inform US federal tax policy, we researched US and international taxes. First, using Congress.gov and the UConn Rudd Center s Legislative Database, we researched US federal and state bills and laws to tax junk food that were proposed and passed from January 1, 2012, through February 28, 2017. Second, when a bill was proposed to explicitly amend existing law, we retrieved the law current as of February 28, 2017, using LexisNexis. Third, for in- ternational junk food taxes in effect as of February 28, 2017, we focused on Orga- nisation for Economic Co-Operation and Development (OECD) countries, consulted a 2016 World Health Organization (WHO) report, 3 and conducted Internet searches to retrieve information for review. For all food tax bills and laws, we excluded legis- lation that taxed all food; solely restaurant, prepared, or vending-machine food; and laws conferring differentiated tax status on speci fi c products, which is when the law excludes speci fi c products (typically only SSBs and candy) from the de fi nition of untaxed food. The latter category has different policy considerations, and such laws are common among US states unlike broad exclusions for, or taxes on, junk food. 7 Fourth, because so few junk food taxes exist, we supplemented this research with US SSB tax laws to inform food tax de fi nitions and mechanisms more broadly. We thus gathered the SSB taxes enacted between January 1, 2014, and February 28, 2017, and all federal bills proposed on this topic. The data extracted for the tax policies included bill or law year, de fi nition of how to identify the taxed product, exclusions from the tax, tax type (e.g., sales tax), tax rate, and, when relevant, existent law related to a bill. Selection of Taxing Mechanisms To assess taxing mechanisms to implement a federal junk food tax, we researched the US federal tax code using the US Master Excise Tax Guide, 12 LexisNexis, and the Depart- ment of Treasury s Web sites. First, we researched the federal taxation authorities and existent federal taxes to determine which type of tax sales or excise would be the most administratively feasible. Excise taxes are generally levied on the manufacture, distri- bution, or sale of commodities; revenue can be earmarked, or dedicated, to a speci fi c purpose, and the taxed entity determines the extent to which it will pass on the tax to consumers. Sales taxes are paid by consumers and collected by sellers to remit to the taxing authority, which deposits the revenues into the general treasury. Second, we analyzed existing federal taxes to determine if the federal government has previously de fi ned products to be taxed similar to the category, nutrient, and pro- cessing approaches of interest here. Although Congress can amend the tax code to create new taxes, we considered compatibility with existent federal taxes a measure of adminis- trative feasibility.
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  • Spring '16
  • Johns
  • Taxes, Taxation in the United States, junk food

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