英文文献：Grattan Institute's Case for Sugar Tax is Not Proven-格拉坦研究所(Grattan Institute)征收糖税的理由尚未得到证实
英文文献作者：Jonathan Pincus
英文文献摘要：
Duckett and Swerissen (2016) advocated a 40-cent tax per 100g of sugar in sugar-sweetened beverages (SSB), because the tax would reduce the cost burden on the non-obese. Duckett and Swerissen took these third party costs as indices of market failure. However, their distributional analysis is not an appropriate framework for the assessment of economic efficiency. Moreover, they did not quantify the casual mechanisms through which a small weight loss would appreciably lower the health costs and increase the employment of the obese. There may be an economic case for such a tax, but Duckett and Swerissen have not made it.

Duckett和Swerissen(2016)主张对含糖饮料(SSB)中的每100克糖征收40美分的税，因为这将减轻非肥胖人群的成本负担。Duckett和Swerissen将这些第三方成本作为市场失灵的指标。但是，它们的分配分析并不是评价经济效率的适当框架。此外，他们没有量化通过少量的减肥可以显著降低健康成本并增加肥胖者就业的偶然机制。征收这样的税可能有经济上的理由，但Duckett和Swerissen没有做到。