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研究生: 王珮任
Wang, Pei-Jen
論文名稱: 台灣的「食」字路口 ——論我國肥胖食品管制措施之模式選擇
Addressing Unhealthy Food Issues in Taiwan: A Critical Assessment of Regulatory Design and Choices
指導教授: 林勤富
Lin, Ching-Fu
口試委員: 范建得
Fan, Chien-Te
李崇僖
Lee, Chung-Hsi
學位類別: 碩士
Master
系所名稱: 科技管理學院 - 科技法律研究所
Institute of Law for Science and Technology
論文出版年: 2020
畢業學年度: 108
語文別: 中文
論文頁數: 197
中文關鍵詞: 肥胖管制肥胖食品含糖飲料稅脂肪稅垃圾食物稅營養標示包裝正面標示飲食習慣
外文關鍵詞: Obesity Prevention and Control, Unhealthy Foods, Sugar-Sweetened Beverage Tax, Fat Tax, Junk Food Tax, Nutrition Label, Front-of-Pack Label, Eating Habits
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  • 隨著國際貿易之興起,大量高糖、高鹽和高脂肪的加工及超加工食品進入全球食品市場,改變了過去對於肥胖之想像,其再也不是衣食無缺或生活富裕的表徵,反倒成為了需要被管制之現象。然正如世界衛生組織營養健康促進及發展部門(Department of Nutrition for Health and Development)的Francesco Branca所言,當今各國所面臨的營養不良挑戰,已無法用傳統二分之方式加以理解,而其背後原因均指向食品系統的失靈;換言之,食品系統難以提供消費者健康、安全、可負擔及可持續的飲食環境。對此,各國政府無不祭出一系列之肥胖食品管制措施,以試圖矯正健康不平等的致胖環境,惟觀諸台灣當前之管制力度卻稍嫌不足,而現有文獻亦缺乏相關的討論,故本文擬於我國脈絡下檢視國際間常見之管制模式,嘗試重新建構台灣的肥胖食品管制框架。

    本文首先以我國肥胖盛行率及飲食習慣之變遷,說明台灣目前對於肥胖食品管制存在必要性與迫切性,並反思現行肥胖食品管制措施的不足。其次,本文探討食品健康稅於全球之發展概況,透過比較不同課稅模式的規範內容及實證效果,分析其可能造成之社會經濟影響,作為我國政策討論的參考。再者,本文強調傳統營養標示之消費者溝通功能有其侷限性,而包裝正面標示正是為了彌補過於複雜的營養資訊所誕生之制度,且標示呈現方式的不同,會對消費者購買行為產生程度不一之影響。最後,本文由國際間實施食品健康稅與包裝正面標示的經驗中,抽繹成五個肥胖食品管制所應依循之核心原則,以重新檢視台灣歷來管制政策的未竟之處,並在我國飲食脈絡下分析食品健康稅及包裝正面標示措施,將對台灣的肥胖食品管制帶來何種機會與限制。


    Given the prosperity of global trade in recent years, increasing amounts of processed and ultra-processed food, which contains high portions of sugar, salt and fats, enters the global market every year. Being “fat” is no longer a symbol of wealth and rich, but instead, symbolizes a phenomenon that should be regulated. As Dr. Francesco Branca of the Department of Nutrition for Health and Development at the WHO said, “All forms of malnutrition have a common denominator - food systems that fail to provide all people with healthy, safe, affordable, and sustainable diets”. In order to diminish obesogenic environment, governments facilitated series of regulatory designs for unhealthy foods. However, current regulatory measures and researches of Taiwan were insufficient. Therefore, this thesis surveys differing global regulatory approaches, examines such regulatory approaches in Taiwan’s context, and makes recommendations to the unhealthy food regulation of Taiwan.

    First, this thesis would like to establish the necessity and urgency of unhealthy food regulation and rethink the flaws of existing regulation; second, in order to make reference to Taiwan policy, this thesis discusses the development of tax on unhealthy food by comparing regulatory measures and effects of different model, and analyze such measure’s impact on society and economy; third, this thesis emphasizes and explores the limitations of nutrition label. Despite front-of-pack label being designed to disclose nutritional information, the implementation of different designs and methods influence and alter consumer’s purchasing behavior in varying ways. Last but not the least, this thesis reviews the defects in Taiwan regulation by using five core principles concluded from the experiences of global tax and front-of-pack label, and discuss about opportunities and challenges that may arise from the introduction of tax and front-of-pack label for unhealthy food regulation in Taiwan’s context.

    摘要 i ABSTRACT ii 謝辭 iii 目錄 v 圖表目錄 vii 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 文獻回顧 5 第三節 研究方法 10 第四節 研究範圍、研究限制與論文架構 12 第貳章 台灣的公衛挑戰——肥胖問題及其管制 14 第一節 台灣之肥胖、飲食習慣及非傳染性疾病問題 14 第二節 台灣之肥胖管制歷程 18 第一項 飲食介入的肥胖管制措施 19 第二項 其他肥胖管制措施 21 第三節 台灣之肥胖食品管制措施 24 第一項 我國現行食品營養標示規範框架 25 第二項 不健康食品課徵健康稅捐的研議 36 第三項 我國國民營養法的推動過程 38 第四節 小結 41 第參章 食品健康稅 45 第一節 財政措施介入肥胖管制之緣起 45 第二節 全球食品健康稅之發展縱覽 48 第三節 食品健康稅之規範內容及其實證效果 51 第一項 含糖飲料稅 51 第二項 不健康營養素稅 59 第三項 不健康食品稅 64 第四節 本文評析:食品健康稅之制度設計與選擇 69 第一項 食品健康稅會對當地經濟產生不利影響 73 第二項 食品健康稅會對弱勢群體造成不公平的負擔 73 第三項 食品健康稅效果的不確定性 75 第四項 食品健康稅實施的可行性與歧視性問題 77 第五項 公眾對食品健康稅的反對 78 第肆章 食品包裝正面標示 79 第一節 營養標示作為改善營養狀況之重要干預措施 79 第二節 全球包裝正面標示之發展概覽 83 第一項 包裝正面標示的政策背景 83 第二項 包裝正面標示的基礎介紹 85 第三項 全球包裝正面標示的政策實踐 86 第三節 包裝正面標示之規範內容及其實證效果 90 第一項 解釋型包裝正面標示 91 第二項 非解釋型包裝正面標示 111 第三項 混合型包裝正面標示 114 第四節 本文評析:食品包裝正面標示之制度設計與選擇 116 第一項 解釋型包裝正面標示對購買決定的顯著影響 119 第二項 包裝正面標示政策的幕後推手 121 第伍章 我國肥胖食品管制評析 124 第一節 國際經驗對台灣肥胖食品管制之啟發 124 第二節 台灣實施食品健康稅之管制妥適性探討 130 第一項 國人飲食習慣與營養狀況的變遷 130 第二項 我國糧食的價格彈性與營養素需求之關係 138 第三項 食品健康稅在我國的妥適性分析 140 第三節 台灣實施包裝正面標示之管制妥適性探討 156 第一項 國人對營養標示的認知、態度及其購買行為 156 第二項 檢討現行營養標示規範 161 第三項 解釋型包裝正面標示在我國的妥適性分析 163 第陸章 結論 173 參考文獻 175

    一、 中文文獻

    1. 專書

    吳全峰、林勤富(2018)。〈食品標示規範之檢討——以美國法之發展為例〉,收於:李建良(等編),《食品安全的法律對策與法治實踐:2015行政管制與行政爭訟》,頁239-326。台北:中央研究院法律學研究所。
    林昱梅(2018)。〈食品安全管理措施限制食品業者基本權利之正當性探討——德國司法實務之觀察〉,收於:李建良(等編),《食品安全的法律對策與法治實踐:2015行政管制與行政爭訟》,頁65-135。台北:中央研究院法律學研究所。
    倪貴榮、羅致遠(2018)。〈論基改食品標示在WTO規範之合致性與適當之立法模式〉,收於:李建良(等編),《食品安全的法律對策與法治實踐:2015行政管制與行政爭訟》,頁191-238。台北:中央研究院法律學研究所。
    葉至誠、葉立誠(2011)。《研究方法與論文寫作》,修訂3版,台北:商鼎。

    2. 技術報告

    行政院研究發展考核委員會(2013)。《各國食品健康稅捐政策之研究》。台北:行政院研究發展考核委員會。
    行政院衛生署(2009)。〈正確的「營養標示」,提供消費者健康資訊〉,《藥物食品安全週報》,210期,頁1-3。
    行政院衛生署(2010)。〈包裝食品營養標示好處多多〉,《藥物食品安全週報》,234期,頁1。
    行政院衛生署國民健康局(2010)。《台灣健康體能指引》。台北:行政院衛生署國民健康局。
    邱郁筑(2017)。〈105年我國糧食供需統計結果〉,《農政與農情》,306期,頁86-89。
    邱淑媞、麥可馬穆(2017)。《臺灣健康不平等報告》。台北:衛生福利部國民健康署、英國倫敦大學健康公平學院。
    衛生福利部食品藥物管理署(2018)。〈一眼看懂!包裝食品正面營養標示〉,《藥物食品安全週報》,647期,頁2-3。
    衛生福利部國民健康署(2018)(編)。《2018國民健康署年報》。台北:衛生福利部國民健康署。
    衛生福利部國民健康署(2018)。《每日飲食指南手冊》。台北:衛生福利部國民健康署。
    衛生福利部國民健康署(2018)。《臺灣肥胖防治策略》。台北:衛生福利部國民健康署。
    衛生福利部國民健康署(2019)(編)。《2019國民健康署年報》。台北:衛生福利部國民健康署。
    衛生福利部國民健康署(編)(2015)。《2015國民健康署年報》。台北:衛生福利部國民健康署。
    衛生福利部國民健康署(編)(2016)。《2016國民健康署年報》。台北:衛生福利部國民健康署。
    衛生福利部國民健康署、台灣肥胖醫學會、考科藍臺灣研究中心(2018)。《成人肥胖防治實證指引》。台北:衛生福利部國民健康署。
    衛生福利部國民健康署、社團法人臺灣兒科醫學會(2018)。《兒童肥胖防治實證指引》。台北:衛生福利部國民健康署。
    鄭萬助(2018)。〈106年我國糧食供需統計結果〉,《農政與農情》,318期,頁84-89。

    3. 期刊論文

    王暄茹(2017)。〈國民營養法躺暗櫃35年 全民健康無人顧〉,《康健雜誌》,225期,頁60-63。
    王德瀛(2016)。〈美國基改食品標示新發展——強制標示與否的拔河〉,《科技法律透析》,28卷7期,頁15-21。
    李妙純、劉亞明(2013)。〈台灣中高齡人口不同世代所得相關死亡率不平等之年齡變化趨勢〉,《台灣衛誌》,32卷3期,頁279-288。
    李寧修(2016)。〈風險社會下食品行政管制模式之轉型:以行政機關採行之「預防性下架」措施為中心〉,《臺大法學論叢》,45卷2期,頁455-499。
    林明昕(2005)。〈健康權——以「國家之保護義務」為中心〉,《法學講座》,32期,頁26-36。
    林薇、李靜華(2005)。〈青少年對食品營養標示的認知、態度與其選購行為之關係研究〉,《中華民國營養學會雜誌》,30卷1期,頁43-53。
    林薇、陳惠欣、李靜慧、林宜親、陳聖惠(2001)。〈消費者對食品標示的認知、態度與其選購行為之關係研究〉,《家政教育學報》,3期,頁35-52。
    洪德欽(2008)。〈消費者權利在歐盟基改食品標示之規定與實踐〉,《歐美研究》,38卷4期,頁509-578。
    孫銘宗(2018)。〈官民共治之食品安全管制〉,《臺灣醫學》,22卷5期,頁501-507。
    宮文祥(2019)。〈從立法政策面看環境與食品衛生安全之行政管制協力〉,《台灣法學雜誌》,366期,頁73-86。
    徐良維(2017)。〈從消費者保護的視角檢視我國食品標示法制之缺失〉,《消費者保護研究》,21輯,頁97-130。
    張永健(2017)。〈社會科學式的比較法研究——評Mark Ramseyer. 2015. SECOND BEST JUSTICE: THE VIRTUES OF JAPANESE PRIVATE LAW. The University of Chicago Press〉,《中研院法學期刊》,20期,頁211-249。
    許淑真、吳佳倛、黃政棋、呂宜庭、林政宏(2012)。〈消費者對營養標示之知識、態度、行為及知覺風險對消費者意向之影響〉,《遠東學報》,頁321-335。
    陳聰富(2019)。〈民法學研究方法與論文寫作技巧〉,《月旦法學教室》,204期,頁33-41。
    曾明淑、黃莉汶、郭雅菱、張世龍(1999)。〈大台北地區民眾營養標示認知與喜好調查〉,《中華民國營養學會雜誌》,24卷3期,頁274-287。
    黃怡碧、黃嵩立(2010)。〈菸品無裝飾包裝之合憲性探討〉,《法學新論》,32期,頁141-166。
    黃國昌(2009)。〈法學實證研究方法初探〉,《月旦法學雜誌》,175期,頁142-153。
    劉宗德(2017)。〈商業言論管制與違憲審查〉,《月旦法學雜誌》,264期,頁140-168。
    劉建宏(2007)。〈吸菸者與非吸菸者之人權保障:「吸菸自由」?——兼論「健康權」之內涵〉,《台灣本土法學》,94期,頁59-67。
    潘文涵、葉乃華、洪淑怡(2018)。〈減糖之意涵與關鍵策略〉,《台灣衛誌》,37卷5期,頁475-480。
    盧立卿、楊蕓菁、尤宣文(2013)。〈長期追蹤台灣學齡前兒童二至五歲含糖飲料及糕餅點心與精製糖攝取情形〉,《台灣公共衛生雜誌》,32卷4期,頁346-357。
    盧其宏(2012)。〈對「肥胖」課稅?初探我國課徵食品稅捐之可行性〉,《臺灣經濟研究月刊》,35卷6期,頁119-130。
    盧怡穎(2016)。〈淺談英國高糖稅捐政策〉,《科技法律透析》,28卷8期,頁15-22。
    譚偉恩、蔡育岱(2009)。〈食品政治:“誰”左右了國際食品安全的標準?〉,《政治科學論叢》,42期,頁1-42。

    4. 研究報告

    王怡晶、謝侑蓉(2012)。《各國餐飲營養標示案例之比較分析》,經濟部技術處計畫。
    吳幸娟、潘文涵、葉乃華、張新儀、洪淑怡(2009)。〈台灣成人與老人營養素及食物攝取來源之變遷趨勢:由NASHIT 1993~1996到2005~2008〉,《2005-2008臺灣國民營養健康狀況變遷調查結果》,頁41-68。
    林佳蓉(2006)。《兒童飲食習慣現況調查及改善計畫子計畫一:幼兒飲食習慣現況調查》,嘉南藥理科技大學專題研究計畫成果報告。
    林薇(2003)。《青少年對食品標示、營養標示的認知、態度與其選購行為之關係研究》,行政院衛生署九十一年度科技研究發展計畫。
    張新儀、謝耀德、潘文涵、鄭喬薇(2009)。〈甜飲料攝取的代謝症候群風險:NAHSIT 2005-2008〉,《2005-2008臺灣國民營養健康狀況變遷調查結果》,頁155-164。
    曾明淑(2005)。《台灣地區成人營養標示知識、態度、使用情形與飲食健康行為調查》,行政院衛生署九十三年度科技研究計畫。
    楊銘欽(2015)。《我國主要非傳染性疾病之疾病負擔及經濟衝擊評估計畫》,衛生福利部國民健康署103年度委託研究計畫。
    葉志嶸、張新儀、潘文涵(2009)。〈台灣近十二年之肥胖與代謝症候群之變遷趨勢:由NAHSIT 1993-1996到2005-2008〉,《2005-2008臺灣國民營養健康狀況變遷調查結果》,頁141-154。
    潘文涵(2013)。《肥胖防治白皮書》,國民健康署研究計畫成果報告。
    潘文涵(2014)。《國民營養健康狀況變遷調查(103-105年)成果報告》,衛生福利部國民健康署103年度委託研究計畫。
    潘文涵(2017)。《國民營養健康狀況變遷調查(102–105年)成果報告》,衛生福利部國民健康署委託研究計畫。
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    魏米秀(2012)。《營養標示型式及健康訊息框架對消費者知覺與購買決策的影響效果》,行政院國家科學委員會專題研究計畫。

    5. 學位論文

    王郁婷(2008)。《台灣地區成人營養標示知識、態度與使用情形調查》,輔仁大學營養科學系碩士論文(未出版),新北。

    6. 政府公報

    立法院公報處(2010)。《立法院公報》,99卷2期,台北:立法院。
    立法院公報處(2010)。《立法院公報》,99卷51期,台北:立法院。
    立法院公報處(2010)。《立法院公報》,99卷5期,台北:立法院。
    立法院公報處(2010)。《立法院公報》,99卷6期,台北:立法院。
    立法院公報處(2010)。《立法院公報》,99卷9期,台北:立法院。
    立法院公報處(2012)。《立法院公報》,101卷62期,台北:立法院。

    7. 網路資源

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    郭建志(2020)。《維持健保財務穩定 立委呼籲開徵「肥胖稅」》。載於:https://ctee.com.tw/news/tax-law/274445.html。
    陳品歡(2009)。《課徵健康捐?民眾業者盼政府慎思》。載於:https://www.peopo.org/news/45141。
    陳宥臻(2018)。《台灣手搖茶王國 南北各擁山頭 喝出500億經濟奇蹟》。載於:https://www.wealth.com.tw/home/articles/16805。
    博思市調公司(2018)。《台灣人外食習慣問卷調查》。載於:https://www.pollread.com/2018/11/05/%E5%8F%B0%E7%81%A3%E4%BA%BA%E5%A4%96%E9%A3%9F%E7%BF%92%E6%85%A3%E5%95%8F%E5%8D%B7%E8%AA%BF%E6%9F%A5/。
    程平(2009)。《開徵不健康食品「健康捐」 藍綠都反對》。載於:https://www.epochtimes.com/b5/9/12/22/n2762401.htm。
    黃敬翔(2020)。《「糖」成為全球健康新公敵!徵收「糖稅」真的能打擊肥胖問題嗎?》。載於:https://www.foodnext.net/news/newstrack/paper/5357400690。
    黃齡誼(2016)。《別管柯P了!你聽過FOP嗎?》。載於:https://www.foodnext.net/science/packing/paper/4616134461。
    新竹縣政府衛生局(2019)。《108年新竹縣健康餐飲店家資訊》。載於:https://www.hcshb.gov.tw/home.jsp?mserno=200802220002&serno=200802220015&menudata=HcshbMenu&contlink=hcshb/ap/news_view.jsp&dataserno=201912110003。
    經濟部統計處(2019)。《飲料店營業額連續14年正成長》。載於:https://www.moea.gov.tw/Mns/dos/bulletin/Bulletin.aspx?kind=9&html=1&menu_id=18808&bull_id=6099。
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    董氏基金會(2010)。《市售食品營養標示民眾理解程度現況調查》。載於:https://nutri.jtf.org.tw/index.php?idd=10&aid=2&bid=34&cid=537。
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    董氏基金會(2019)。《手搖杯「糖量標示」依然霧煞煞?》。載於:https://nutri.jtf.org.tw/index.php?idd=10&aid=2&bid=33&cid=3240。
    臺東縣政府(2014)。《認識食物熱量,吃得更健康》。載於:http://www.taitung.gov.tw/personnel/News_Content.aspx?n=E4FA0485B2A5071E&sms=E13057BB37942D3F&s=F12395E2ED372CE5。
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    劉宜叡(2017)。《看到標示就眼「滑」!效法英國「紅綠燈營養標示」怎麼做》。載於:https://www.foodnext.net/news/newssafe/paper/4852999344。
    劉姵君(2017)。《手搖飲震盪市場 包裝飲料新品策略為致勝關鍵》。載於:https://www.kantarworldpanel.com/tw/news/Beverage-Market-NP。
    蔡明樺、邱俊吉(2014)。《醫界抗肥 推高糖飲食捐》。載於:https://tw.appledaily.com/headline/20140710/FVCCWKTZJQAG237ZULFFDFGA2Y/。
    蔡淑媛(2011)。《健康便當 樂活麵包 101家任你選》。載於:https://news.ltn.com.tw/news/local/paper/541551。
    衛生部國民健康署(2011)。《何謂社區健康營造》。載於:https://www.hpa.gov.tw/Pages/Detail.aspx?nodeid=580&pid=903。
    衛生福利部(2009)。《研議不健康食品課徵健康捐》。載於:https://www.mohw.gov.tw/cp-3162-26985-1.html。
    衛生福利部(2010)。《國民健康局鄭重澄清:現階段不開徵垃圾食物健康捐》。載於:https://www.mohw.gov.tw/cp-16-26418-1.html。
    衛生福利部(2012)。《外食把握三少三多,健康少負擔——8成職場員工蔬果攝取不足 近7成員工午餐外食》。載於:https://www.mohw.gov.tw/cp-3159-24458-1.html。
    衛生福利部食品藥物管理署(2015)。《我國新版包裝食品營養標示7月1日上路》。載於:https://dep.mohw.gov.tw/pro/cp-2731-20519-120.html。
    衛生福利部食品藥物管理署(2018)。《公告修正「得免營養標示之包裝食品規定》。載於:https://www.mohw.gov.tw/cp-16-40173-1.html。
    衛生福利部國民健康署( 2009)。《拒吃垃圾食物 省錢又環保》。載於:https://www.hpa.gov.tw/Pages/Detail.aspx?nodeid=1129&pid=2066。
    衛生福利部國民健康署(2010)。《國民健康局鄭重澄清:現階段不開徵垃圾食物健康捐》。載於:https://www.hpa.gov.tw/Pages/Detail.aspx?nodeid=1130&pid=2130。
    衛生福利部國民健康署(2015)。《不健康為弱勢病 消弭健康不平等 縣市政府與中央攜手努力》。載於:https://www.mohw.gov.tw/cp-2642-20967-1.html。
    衛生福利部國民健康署(2018)。《我國過重及肥胖盛行率為何?》。載於:https://www.hpa.gov.tw/Pages/Detail.aspx?nodeid=825&pid=4549。
    衛生福利部國民健康署(2019)。《國民營養健康狀況變遷調查》。載於:https://www.hpa.gov.tw/Pages/List.aspx?nodeid=3998。
    衛生福利部國民健康署(2020)。《「國人膳食營養素參考攝取量」第八版》。載於:https://www.hpa.gov.tw/Pages/Detail.aspx?nodeid=4194&pid=12285。
    簡嘉瑩(2018)。〈外食文化與食安危機〉,《喀報》,293期。載於:https://castnet.nctu.edu.tw/castnet/article/12852?issueID=696。
    嚴永龍(2018)。《課稅其實有益健康?零食稅可能是全民健康救星》。載於:https://www.foodnext.net/news/newsnation/paper/5593120377。
    蘋果新聞網(2017)。《衛福部「國營法」草案大修 本周送行政院審議》。載於:https://tw.appledaily.com/life/20171226/O2IVJAFQHIBMA5SND7XE7B32YE/。
    灃食公益飲食文化教育基金會(2016)。《2016食品包裝標示研究調查》。載於:https://www.fullfoods.org/report/%E9%A3%9F%E5%93%81%E5%8C%85%E8%A3%9D%E6%A8%99%E7%A4%BA%E7%A0%94%E7%A9%B6%E8%AA%BF%E6%9F%A5-2/。
    灃食公益飲食文化教育基金會(2017)。《青少兒訪談調查1:食品包裝標示認知度》。載於:https://www.fullfoods.org/report/%e9%9d%92%e5%b0%91%e5%85%92%e8%a8%aa%e8%ab%87%e8%aa%bf%e6%9f%a51%ef%bc%9a%e9%a3%9f%e5%93%81%e5%8c%85%e8%a3%9d%e6%a8%99%e7%a4%ba%e8%aa%8d%e7%9f%a5%e5%ba%a6/。

    二、 外文文獻

    1. Books

    NESTLE, MARION (2d ed. 2007), FOOD POLITICS: HOW THE FOOD INDUSTRY INFLUENCES NUTRITION AND HEALTH.
    NESTLE, MARION (2d ed. 2010), SAFE FOOD: THE POLITICS OF FOOD SAFETY.
    PAARLBERG, ROBERT (2010), FOOD POLITICS: WHAT EVERYONE NEEDS TO KNOW.
    REGULATING TOBACCO, ALCOHOL AND UNHEALTHY FOODS: THE LEGAL ISSUES (Tania. Voon et al. eds., 2014).
    THE OXFORD HANDBOOK OF THE SOCIAL SCIENCE OF OBESITY (John Cawley ed., 2011).

    2. Articles

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    Brownell, Kelly D. & Frieden, Thomas R. (2009), Ounces of Prevention – The Public Policy Case for Taxes on Sugared Beverages, 360(18) N ENGL J MED 1805.
    Caraher, Martin & Cowburn, Gill (2005), Taxing Food: Implications for Public Health Nutrition, 8(8) PUBLIC HEALTH NUTR 1242.
    Cawley, John, et al. (2014), The Impact of a Supermarket Nutrition Rating System on Purchases of Nutritious and Less Nutritious Foods, 18(1) PUBLIC HEALTH NUTR 8.
    Cochero, M. Arantxa, et al. (2017), In Mexico, Evidence of Sustained Consumer Response Two Years after Implementing a Sugar-Sweetened Beverage, 36(3) HEALTH AFFAIR 1.
    Colchero, M. A., et al., (2016) Beverages Sales in Mexico before and after Implementation of a Sugar Sweetened Beverage Tax, 11(9) PLOS ONE 1.
    Correa, Teresa, et al. (2019), “Responses to the Chilean Law of Food Labeling and Advertising: Exploring Knowledge, Perceptions and Behaviors of Mothers of Young Children”, 16(21) INT J BEHAV NUTR PHYS ACT 1.
    Corvalán, Camila, et al. (2019), Structural Responses to the Obesity and Non-Communicable Diseases Epidemic: Update on the Chilean Law of Food Labelling and Advertising, 20(3) OBES REV 367.
    DeSantis, J. Angelo (2012), Formulating a Soda Tax Fit for Consumption: A Pragmatic Approach to Implementing the Failed New York Soda Tax, 16 MICH. ST. U. J. MED. & L. 363.
    Draper, Alizon K., et al. (2013), Front-of-Pack Nutrition Labelling: Are Multiple Formats a Problem for Consumers?, 23(3) EUR J PUBLIC HEALTH 517.
    Egnell, Manon et al. (2018), Objective Understanding of Front-of-Package Nutrition Labels: An International Comparative Experimental Study across 12 Countries, 10(10) NUTRIENTS 1542.
    Egnell, Manon, et al. (2018), Objective Understanding of Nutri-Score Front-of-Package Nutrition Label According to Individual Characteristics of Subjects: Comparisons with Other Format Labels, 13(8) PLOS ONE 1.
    Emrich, Teri E., et al. (2014), Consumer Perceptions of the Nutrition Facts Table and Front-of-Pack Nutrition Rating Systems, 39(4) APPL PHYSIOL NUTR METAB 417.
    Falbe, Jennifer, et al. (2016), Impact of the Berkeley Excise Tax on Sugar-Sweetened Beverage Consumption, 106(10) AM. J. PUBLIC HEALTH 1865.
    Fischer, Leslie M., et al. (2011), Development and Implementation of the Guiding Stars Nutrition Guidance Program, 26(2) AM J HEALTH PROMOT 55.
    Fletcher, Jason M., et al. (2010), Can Soft Drink Taxes Reduce Population Weight?, 28(1) CONTEMP ECON POLICY 23.
    Fletcher, Jason M., et al. (2010), The Effects of Soft Drink Taxes on Child and Adolescent Consumption and Weight Outcomes, 94(11-12) J PUBLIC ECON 967.
    GOIANA-DA-SILVA, Francisco, et al. (2019), Nutri-Score: A Public Health Tool to Improve Eating Habits in Portugal, 32(3) ACTA MED PORT 175.
    Gostin, Lawrence O. (2017), 2016: The Year of the Soda Tax, 95(1) MILBANK Q. 19.
    Hagenaars, Luc Louis, et al. (2017), The Taxation of Unhealthy Energy-Dense Foods (EDFs) and Sugar-Sweetened Beverages (SSBs): An Overview of Patterns Observed in the Policy Content and Policy Context of 13 Case Studies, 121(8) HEALTH POLICY 887.
    Hawkes, Corinna, et al. (2015), Smart Food Policies for Obesity Prevention, 385 LANCET 2410.
    Ikonen, Iina, et al. (2019), Consumer Effects of Front-of-package Nutrition Labeling: An Interdisciplinary Meta-analysis, 48 J. ACAD. MARK. SCI. 360.
    Jacobson, Michael F. & Brownell, Kelly D. (2000), Small Taxes on Soft Drinks and Snack Foods to Promote Health, 90(6) AM. J. PUBLIC HEALTH 854.
    Jensen, Jørgen Dejgaard, et al. (2015), Effects of the Danish Saturated Fat Tax on the Demand for Meat and Dairy Products, 19(17) PUBLIC HEALTH NUTR 3085.
    Jones, Alexandra et al. (2019), Front-of-Pack Nutrition Labelling to Promote Healthier Diets: Current Practice and Opportunities to Strengthen Regulation Worldwide, 4(6) BMJ GLOB. HEALTH 1.
    Joseph, Tony, et al. (2018), Fat Tax and Social Welfare: A Study on Countries and an Indian State, 5(1) JOURNAL OF MANAGEMENT RESEARCH AND ANALYSIS 115.
    Julia, Chantal & Hercberg, Serge (2017), Development of a New Front-of-Pack Nutrition Label in France: The Five-Colour Nutri-Score, 3(4) PUBLIC HEALTH PANORAMA 712.
    Julia, Chantal & Hercberg, Serge (2017), Nutri-Score: Evidence of the Effectiveness of the French Front-of-Pack Nutrition Label, 64(12) ERNAHRUNGS UMSCHAU 181.
    Kanter, Rebecca, et al. (2018), Front-of-Package Nutrition Labelling Policy: Global Progress and Future Directions, 21(8) PUBLIC HEALTH NUTR 1399.
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    Pomeranz, Jennifer L. (2014), Sugar Beverage Tax Policy: Lessons Learned from Tobacco, 104(3) AM. J. PUBLIC HEALTH 13.
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    CHOICES INTERNATIONAL FOUNDATION (2018), OVERVIEW OF KEY SCIENTIFIC RESEARCH ON THE CHOICES PROGRAMME AND POSITIVE FRONT-OF-PACK LABELLING.
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    CHRODIS (2017), THE KEYHOLE FOR HEALTHIER FOOD NORWAY.
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    FOODDRINKEUROPE & EURO COMMERCE (2013), GUIDANCE ON THE PROVISION OF FOOD INFORMATION TO CONSUMERS.
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    HEDENGREN, MARIA & WASSENIUS, MAGDALENA (2015), A QUALITATIVE STUDY CONCERNING THE KEYHOLE’S INFLUENCE OVER 25 YEARS ON PRODUCT DEVELOPMENT.
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    UNITED NATIONS CHILDREN’S FUND (2019), IMPLEMENTING TAXES ON SUGAR-SWEETENED BEVERAGES: AN OVERVIEW OF CURRENT APPROACHES AND THE POTENTIAL BENEFITS FOR CHILDREN.
    WORLD HEALTH ORGANIZATION (2003), DIET, NUTRITION AND THE PREVENTION OF CHRONIC DISEASES.
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    WORLD HEALTH ORGANIZATION (2015), PUBLIC HEALTH PRODUCT TAX IN HUNGARY: AN EXAMPLE OF SUCCESSFUL INTERSECTORAL ACTION USING A FISCAL TOOL TO PROMOTE HEALTHIER FOOD CHOICES AND RAISE REVENUES FOR PUBLIC HEALTH.
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    WORLD HEALTH ORGANIZATION (2017), TAXES ON SUGAR DRINKS: WHY DO IT.
    WORLD HEALTH ORGANIZATION (2017), TECHNICAL WORKSHOP ON TAXING SUGAR-SWEETENED BEVERAGES.
    WORLD HEALTH ORGANIZATION (2018), REGIONAL WORKSHOP ON NUTRITION LABELLING TO PROMOTE HEALTH DIETS.
    WORLD HEALTH ORGANIZATION (2019), GUIDING PRINCIPLES AND FRAMEWORK MANUAL FOR FRONT-OF-PACK LABELLING FOR PROMOTING HEALTHY DIET.
    WORLD OBESITY & WORLD HEALTH ORGANIZATION (2018), TACKING ACTION ON CHILDHOOD OBESITY REPORT.
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