Mariam Singa Laxana

A comparative framing analysis of the debate on sugar-sweetened beverage taxes in the UK and NZ

Supervisors: Professor Lisa Marriott & Associate Professor Jonathan Barrett

Profile

Mariam Singa Laxana is a PhD student in Taxation at the School of Accounting and Commercial Law at Te Herenga Waka, Victoria University of Wellington.

Her research focuses on analysing how SSB taxes have been framed by proponents and opponents of a SSB tax in two countries that have taken contrasting approaches to taxation: the UK and New Zealand. By drawing on multiple sources including public submissions, media scripts and interviews, this research contributes to the literature by undertaking a systematic analysis of the framing of SSB taxes in the UK and New Zealand. By undertaking a comparative framing analysis with the UK, this research aims to articulate factors that public health officials in New Zealand should consider in assessing if a SSB tax should be implemented in this country.

Her research is driven by her weight-loss journey and her desire to examine why New Zealand has not implemented a SSB tax, despite over 100 countries using the tax as a tool to combat obesity.

Qualifications

Bachelor of Commerce in Accounting and Taxation, Victoria University of Wellington

Bachelor of Laws, Victoria University of Wellington

Master of Professional Accounting, Victoria University of Wellington

Post-Graduate Certificate of Commerce in Research, Victoria University of Wellington