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- Title
Fighting Obesity with Tax Breaks for the Gym.
- Authors
Astorga, Samuel
- Abstract
This article discusses the issue of obesity in America and proposes tax incentives as a way to encourage physical activity and combat the obesity epidemic. The article highlights the limitations of current tax benefits for gym use, such as medical deductions and fringe benefits, which primarily benefit higher-income individuals. It also explores the positive impact of gym use on behavior and health outcomes, as well as the disparities in physical activity levels among different racial and income groups. The article suggests two potential reforms: implementing a refundable fitness tax credit and expanding the fringe benefit provision for gym memberships. These reforms aim to make tax benefits more accessible and equitable across income and race.
- Subjects
UNITED States. Internal Revenue Service; TAX incentives; EARNED income tax credit; SCHOOL absenteeism; OBESITY; GYMNASIUMS; PHYSICAL fitness centers; TAX returns
- Publication
ABA Tax Times, 2024, Vol 43, Issue 1, p45
- ISSN
2381-5868
- Publication type
Article