Douglas Paul Mackay
Douglas Paul Mackay (University of North Carolina)
3/5/20: “What is an (Ethically) Optimal Soda Tax? ” (Part of the 2019-2020 Forry and Micken Lecture Series on “Just Human Health”)
Abstract: Policymakers are increasingly considering and implementing soda taxes with the aim of reducing consumption of sugar-sweetened beverages. While public debates largely focus on whether to implement such taxes or not, there are a number of challenging ethical questions regarding their design. For example, should policymakers take steps to address the disproportionate effects of soda taxes on low-income households? Should soda taxes only be designed to correct for the negative externalities of soda consumption – i.e. the costs that soda consumption imposes on third-parties? Or should soda taxes be designed, perhaps paternalistically, to promote soda drinkers’ health and wellbeing? I address these questions in my talk, providing policymakers with guidance regarding the ethical design of soda taxes. In doing so, I take issue with the utilitarian approach of those economists who answer these questions by appeal to optimal tax theory.