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Fat tax and food consumption

Dissertation (MCom)--University of Pretoria, 2013.

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Other Authors: Du Preez, Hanneke
Format: Thesis
Language:English
Published: University of Pretoria 2014
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access_status_str Open Access
author2 Du Preez, Hanneke
author_browse Du Preez, Hanneke
author_facet Du Preez, Hanneke
collection Thesis
dc_rights_str_mv © 2013 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Dissertation (MCom)--University of Pretoria, 2013.
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institution University of Pretoria (South Africa)
language English
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license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2014
publishDateRange 2014
publishDateSort 2014
publisher University of Pretoria
publisherStr University of Pretoria
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spelling oai:repository.up.ac.za:2263/37352 Fat tax and food consumption Du Preez, Hanneke dominic.storom@za.pwc.com Storom, Dominic Lebohang Fat tax Obesity Overweight Sin taxes Unhealthy food South Africa UCTD Dissertation (MCom)--University of Pretoria, 2013. The concept of a fat tax is a heavily debated topic around the world (given increasing levels of obesity and overweight) as a measure to be used by legislators to control the consumption of food items that are seen to cause obesity and overweight. The purpose of a fat tax can be likened to that of a sin tax (used to control consumption of products seen as vices to society). Little research has been carried out on fat tax in South Africa as the debate surrounding the levels of obesity has only been initiated on a national level in recent years. However, given the significant threat which high levels of obesity and overweight pose to South Africans (the fourth fattest nation in the world), the viability of any measure that would curb the consumption of unhealthy foods by South Africans should be investigated. The purpose of this study is to determine whether the introduction of a fat tax would affect consumer consumption habits by deterring consumers from purchasing unhealthy foods and in this way begin to lower the levels of obesity observed in the country. This study consists of a review of various literature in favour of, and against the implementation of sin and fat taxes, a detailed investigation into the effect of the levying of sin taxes by the South African Minister of Finance on tobacco and alcohol consumption and a survey researching the possible impact that an implemented fat tax would have on consumer consumption patterns in South Africa. gm2014 Taxation MCom Unrestricted 2014-04-01T12:13:52Z 2014-04-01T12:13:52Z 2013-09-05 2013 Mini Dissertation Storom, DL 2013, Fat tax and food consumption, MCom Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/37352> F13/9/810/gm http://hdl.handle.net/2263/37352 en © 2013 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria
spellingShingle Fat tax
Obesity
Overweight
Sin taxes
Unhealthy food
South Africa
UCTD
Fat tax and food consumption
title Fat tax and food consumption
title_full Fat tax and food consumption
title_fullStr Fat tax and food consumption
title_full_unstemmed Fat tax and food consumption
title_short Fat tax and food consumption
title_sort fat tax and food consumption
topic Fat tax
Obesity
Overweight
Sin taxes
Unhealthy food
South Africa
UCTD
url http://hdl.handle.net/2263/37352