Module: Health Inequalities and the Social Determinants of Health

Topic 8: Tax and Health


Lectures: Tax and Health 

This lecture will focus on the policy lever of tax as a ‘policy tracer’ issue to illustrate a number of concepts introduced earlier. The lecture will describe the “five Rs” of tax: Revenue generation (to pay for health, schools, roads and other public investments, including good regulation and administration); Redistribution; Re-pricing (to incentivise incentivising certain behaviours through price signals); Representation; and Regulation (of banks and illicit economies); and students will be introduced to some of the evidence that relates ‘tax’ to health. Historical trends in the use of tax as a public policy will be described; and the use of tax as a public health instrument will be described.

Seminar


This seminar will be based on the content of Chapters 14 – 17 from the CSDH report. Structured guidance for the seminar will be disseminated during the term.


Set Readings

  • Hawkes C, Friel S, Lobstein T, Lang T. 2012. Linking agricultural policies with obesity and non-communicable diseases: A new perspective for a globalising world. Food Policy, 37: 343-353 (read it here)
  • Stuckler D, McKee M, Ebrahim S, Basu S. 2012. Manufacturing Epidemics: The Role of Global Producers in Increased Consumption of Unhealthy Commodities Including Processed Foods, Alcohol, and Tobacco. PLoS Med 9(6): e1001235 (read it here)

 

Lecture notes and powerpoints