Using the Tax System to Promote Physical Activity: Critical Analysis of Canadian Initiatives

Autor:	Barbara von Tigerstrom, JoAnne Sauder, Tamara Larre
Rok vydání:	2011
Předmět:	Adult Canada medicine.medical_specialty Government Actuarial science Adolescent Public economics Public fund Public health Public Health Environmental and Occupational Health Physical activity Health Promotion Taxes Tax reform Online Only Incentive Tax credit medicine Humans Obesity Business Child Exercise Public funding health care economics and organizations
Zdroj:	American Journal of Public Health. 101:e10-e16
ISSN:	1541-0048 0090-0036
DOI:	10.2105/ajph.2011.300201
Popis:	In Canada, tax incentives have been recently introduced to promote physical activity and reduce rates of obesity. The most prominent of these is the federal government's Children's Fitness Tax Credit, which came into effect in 2007. We critically assess the potential benefits and limitations of using tax measures to promote physical activity. Careful design could make these measures more effective, but any tax-based measures have inherent limitations, and the costs of such programs are substantial. Therefore, it is important to consider whether public funds are better spent on other strategies that could instead provide direct public funding to address environmental and systemic factors. (Am J Public Health. Published online ahead of print June 16, 2011:e1-e7. doi:10.2105/AJPH.2011.300201).
Databáze:	OpenAIRE
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