The Tax Foundation

October 31, 2006

David Brunori on Obesity Taxes and Gross Receipts Taxes

In recent years, there has been talk of levying high taxes on fast food, soda and other “junk food” to stem the tide on obesity. Is this an appropriate use of the tax code? Should the government use taxation as a way to promote healthy eating? Also, what are the differences between state corporate income taxes and gross receipts taxes, and is there room for either one in a 21st-century tax system?

In this podcast, David Brunori, Executive Vice President of Editorial Operations at Tax Analysts, discusses the drawbacks of state corporate income taxes and gross receipts taxes, as well as the economic case against using taxes to change consumers’ food choices (14 minutes, 2 seconds).

To listen: right-click on the audio file below, and select "Save Target As."

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