研究背景與目的：
根據世界衛生組織（WHO）最新的數據顯示，全球有超過10億人患有肥胖症，其中包括6.5億成年人、3.4億青少年和3900萬兒童。肥胖已經成為全球流行病，人類必須開始重視肥胖對健康的危害。許多國家已經開始重視肥胖造成的問題，包括國人健康、醫療負擔增加等。研究證實，當肥胖者減少5%以上體重，就可以為健康帶來許多益處，高血脂、糖尿病等與肥胖相關疾病將可改善。
有鑑於我國肥胖和非傳染性疾病的人口比例逐年攀升，加上丹麥、法國、墨西哥等國家分別祭出不同的肥胖稅，實施許多肥胖防治政策，有些政策確實有效的減少肥胖人口，但有些政策實施卻得到了負面的影響，例如：失業率上升、民意反應不一等。本研究想瞭解各國實施肥胖稅的經驗，並從各國實施現況與研究文獻整理中，進一步討論肥胖稅在施行後的效果是否能達到所期望的使人民身體更加健康。

研究方法：
使用系統性文獻回顧暨統合分析方式，蒐集有關肥胖稅關鍵字的相關文獻，評估含糖飲料消費數量變化、脂肪攝取量變化、體重減少、糖尿病改善、BMI指數降低等數據，整合肥胖稅率提高對於消費習慣變化與健康變化影響。並以SPSS 28軟體以隨機效應模式進行統合分析與同質性檢測。

研究結果與結論：
肥胖稅率對於消費習慣改變中減少不健康食品消費的影響，總效果量為0.11（標準誤=0.01，95% CI [0.09,0.12]，p<0.001），表示肥胖稅率對於不健康食品消費數量減少的影響有非常顯著關係。而結果顯示肥胖稅率對於體重減少變化的影響，總效果量為0.20（標準誤=0.02，95%CI[0.16,0.25]，p<0.001），得知肥胖稅率對於體重減少變化量的影響有非常顯著關係。顯示肥胖稅的增加與消費習慣 改善與體重減少，整體都有顯著的影響，表示稅率的提高能使國民減少不健康食品的攝取，使體重等肥胖數值下降，使身體更加健康。肥胖形成並非只有透過食物 所導致，個人的飲食型態、生活型態或體質也會也所影響，因此，明確界定出與 肥胖有直接關聯性的食品成分與攝取量，也是一個重要的課題。而在肥胖稅與減少健保醫療支出與增加政府稅收方面的關係還需要進一步探討。

我國若欲開徵肥胖稅捐，應該根據我國國情與飲食文化來探討，回到國內的 健康狀況與飲食習慣進行討論，同時，也要思考何種肥胖稅制對國民健康的幫助 較大，避免發生錯誤仿效他國的狀況，造成更多負面的效果。

Research background and purpose:
According to the latest data from the World Health Organization (WHO), more than 1 billion people worldwide suffer from obesity, including 650 million adults, 340 million adolescents, and 39 million children. Obesity has become a global epidemic, and human beings must begin to pay attention to the health hazards of obesity. Many countries have begun to pay attention to the problems caused by obesity, including people's health and increasing medical burden. Studies have confirmed that when obese people lose more than 5% of their body weight, it will benefit people's health, and obesity-related diseases such as hyperlipidemia and diabetes will be improved.
The proportion of the obese population and non-communicable diseases increase annually in my country, the fat taxes which are implemented in Denmark, France, Mexico, and other countries reduce the obesity population, and also the policy on obesity prevention and control formulated negatively, such as rising unemployment and differential public opinion. Thus, based on the current status and the literature review, this study wants to understand the experience of implementing the fat tax in countries, and further discuss whether the effect of the implementation of fat tax can achieve the desired effect of making people healthier.

Research methods:
Using systematic reviews and meta-analysis to collect relevant literature on fat tax keywords, evaluate changes in sugar-sweetened beverage consumption, changes in fat intake, weight loss, diabetes improvement, BMI reduction, and integrate obesity data. The impact of higher tax rates on changes in consumption habits and changes in health. Statistical analysis and homogeneity detection were carried out in a random-effects model with SPSS 28 software.

Results and conclusion:
The effect of the fat tax rate on reducing the consumption of unhealthy food in the change consumption habits, the total effect size was 0.11 (standard error = 0.01, 95% CI [0.09, 0.12], p-value < 0.001), indicating that the fat tax rate has a significant effect on unhealthy food. There is a significant relationship between the impact of the reduction in consumption. The results showed that the fat tax rate had an effect on the change in weight loss, with a total effect size of 0.20 (standard error = 0.02, 95% CI [0.16, 0.25], p-value <0.001), indicating the effect of the fat tax rate on the change in weight loss. There is a very significant relationship. It shows that the increase of fat tax, improvement of consumption habits, and weight loss have a significant impact on the whole, indicating that the increase of the tax rate can reduce the intake of unhealthy food by citizens, reduce the obesity value such as body weight, and make the body healthier. The formation of obesity is not only caused by food but also affects the individual's diet, lifestyle, or physique. Therefore, it is also an important issue to clearly define the food composition and intake that are directly related to obesity. The relationship between fat tax and reduced health care spending and increased government tax revenue needs to be further explored.

If our country wants to levy the fat tax, we should discuss it according to our country’s national conditions and food culture, and discuss the health status and eating habits. At the same time, we should also think about which fat tax system is more helpful to national health and avoid mistakes. Emulate the situation of other countries, causing more negative effects.

第一章 緒論 1
第一節 研究背景 1
第二節 研究目的 4
第三節 研究流程 11
第四節 研究架構 12
第五節 名詞解釋 14
第二章 文獻回顧 16
第一節 肥胖稅經濟理論 16
第二節 各國實施的肥胖稅 20
第三節 肥胖稅爭議 27
第三章 研究方法 29
第一節 研究設計 29
第二節 研究流程 30
第三節 文獻選取標準 31
第四節 研究模型 35
第四章 分析與結果 37
第一節 資料彙整 37
第二節 統合性迴歸分析 38
第三節 統合分析 39
第四節 出版性偏差 43
第五節 結果統整 45
第五章 結論與建議 47
參考文獻 51
附錄 55

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