000			01245nab a2200229 i 4500
003			ES-MaIEF
005			20181015191214.0
007			ta
008			181015t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_953860 _aMarriott, Lisa
245			_aSugar taxes viewed through the lens of the New Zealand treasury living standards framework _c Lisa Marriott
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe sugar tax debate is showing no sign of weakening. There are two opposing views, which are perhaps best represented by the ideologies of the health profession and the food and beverage industry. The former strongly advocates in favour of a sugar tax using population health to support their position. The latter uses individual choice and paternalism to argue against implementation of sugar taxes.
650		4	_965442 _aIMPUESTO SOBRE BEBIDAS AZUCARADAS ENVASADAS
650		4	_947847 _aNUEVA ZELANDA
773	0		_9157780 _oOP 1867/2018/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 33 (3), 2018, p. 573-599
942			_cART
999			_c139084 _d139084