Since the price of sugars fats an salts is relitively low taxing the consumer wont stop manufacturers using same, and since the largest ammounts are used in cheaper foodstuffs it will inevitably fall on the poorer members of society.
Adding tax to the cake mix (pun intended) will not reduce the level of sugar in food unless we put it back down the line onto the producer.
Like charging for excess baggage the manufacturer then has a choice to use sugar, fat and salt in there products or not.
By forcing the producer to pay more for sending it out the door the price will inevitably rise or the producer will reduce his sugar use.(in theory)
Personaly I would prefer setting actual amounts of sugars, salts etc in foodstuff rather than taxing them.
Were just allowing manufacturers to just pay a tax and bung in a much as they like, the profit motive will encourage them to find methods that allow them to afford the tax through lower production cost.
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