更有效的税收方式应是以食品成分在加工前的成本与食物成品价格之差为税基对食品生产商课税。

A more efficient tax would be a tax on producers of food, based on the difference between the cost of the ingredients before processing and the price for the finished product.

youdao

That is, how many hamburgers do we think are being eaten and that's the food disappearing; how much of the foods are being consumed in processed products and the like, so that's a pretty gross estimate as well.

比如说,多少个汉堡包被吃了,那就是食物消费,有多少食品被,以加工好的成品等形式消费,所以其中估计的成分也很多

耶鲁公开课 - 关于食物的心理学、生物学和政治学课程节选