Minority Health Archive

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

von Tigerstrom, B. and Larre, T. and Sauder, J. (2011) Using the Tax System to Promote Physical Activity: Critical Analysis of Canadian Initiatives. American Journal of Public Health. ISSN 0090-0036

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Abstract

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).


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Item Type: Article
Additional Information: This article is available at the publisher’s Web site. Access to the full text is subject to the publisher’s access restrictions.
Uncontrolled Keywords: tax incentives, physical activity, obesity, Children's Fitness Tax Credit
Subjects: Health > Policy
Health > Public Health > Chronic Illness & Diseases > Obesity
Practice
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Depositing User: Users 141 not found.
Date Deposited: 23 Jun 2011 11:35
Last Modified: 23 Jun 2011 13:40
Link to this item (URI): http://health-equity.pitt.edu/id/eprint/2607

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