The World Health Organization has urged countries to implement a sin tax on items containing high levels of sugar to address the current worldwide obesity epidemic. Consequently, sugar taxes have become increasingly popular. However, many sugar tax systems are implemented without considering whether these systems are appropriate in addressing the obesity problem or are sustainable in the long run. In order for a tax system to be sustainable, it has to be compliant with the principles of a good tax system. These principles, however, are general in nature and have not been adapted for a sugar tax system. This article shows the modification of general principles of a good tax system to be specifically applicable to that of a sugar tax system. The modified tax principles can be applied to determine whether a sugar tax system is the appropriate tool to address obesity as well as its sustainability in future. A conceptual framework is established by using chain of referral sampling in order to identify modern tax principles. These principles are adapted to fit a sugar tax system by determining the influence of various sugar tax system design types on these principles. The conceptual framework provides guidelines to legislators regarding the development of such a system depending on the importance of each principle. Since the principles are sometimes oppositional in nature, trade-offs between the principles are inevitable. The framework does, however, provide guidance as to what could possibly be regarded as a highly acceptable option.

中文翻译：

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糖税制度评估的概念框架

世界卫生组织已敦促各国对含糖量高的食品征收罪恶税，以解决当前全球范围内的肥胖病流行。因此，食糖税变得越来越受欢迎。但是，实施许多糖税制度时并未考虑这些制度是否适合解决肥胖问题，或者从长远来看是否可持续。为了使税收制度具有可持续性，它必须符合良好税收制度的原则。然而，这些原则本质上是一般性的，并未适用于糖税制度。本文显示了对良好税制的一般原则的修改，以专门适用于糖税制。修改后的税收原则可以用于确定糖税制度是否是解决肥胖症及其未来可持续性的适当工具。通过使用推荐抽样链建立概念框架，以识别现代税收原则。通过确定各种糖税系统设计类型对这些原理的影响，可以使这些原理适应糖税系统。概念框架根据每个原则的重要性为立法者提供了有关此类系统开发的指南。由于原则有时在本质上是对立的，因此原则之间的权衡是不可避免的。但是，该框架确实提供了关于什么可以被视为高度可接受的选择的指导。