"Sugar, alcohol and tobacco," economist Adam Smith once wrote, "are commodities which are nowhere ne...

"Sugar, alcohol and tobacco," economist Adam Smith once wrote, "are commodities which are
nowhere necessaries of life, which have become objects of almost universal consumption, and which are,
therefore, extremely popular subjects of taxation."
Two and a half centuries on, most countries impose some sort of tax on alcohol and tobacco.With
surging obesity levels putting increasing strain on public health systems, governments around the world have
begun to toy with the idea of taxing sugar as well.
Whether such taxes work is a matter of debate.A preliminary review of Mexico's taxation found a fall
in purchases of taxed drinks as well as a rise in sales if untaxed and healthier drinks.By contrast, a Danish
tax on foods high in fats was abandoned a year after its introduction, amid claims that consumers were
avoiding it by crossing the border to Germany to satisfy their desire for cheaper, fattier fare.
The food industry has, in general, been firmly opposed to such direct government action.Nonetheless,
the renewed focus on waistlines means that industry groups are under pressure to demonstrate their products
are healthy as well as tasty.
Over the past three decades, the industry has made some efforts to improve the quality of its offerings.
For example, some drink manufactures have cut the amount of sugar in their beverages.
Many of the reductions over the past 30 years have been achieved either by reducing the amount of
sugar, salt or fat in a product, or by finding an alternative ingredient.More recently, however.
Some companies have been investing money in a more ambitious undertaking: learning how to adjust
the fundamental make-up of the food they sell.For example, having salt on the outside, but none on the
inside, reduces the salt content without changing the taste.
While reformulating recipes( 配 方 )is one way to improve public health, it should be part of a multi-
sided approach.The key is to remember that there is not just one solution.To deal with obesity, a mixture of
approaches-including reformulation, taxation and adjusting portion sizes-will be needed.There is no silver
bullet.
What do we learn about Danish taxation on fat-rich foods?