A plan to introduce a levy on sugar has also now been cancelled. This publication suggests that tax increases tend to be controversial, and whilst cost-effective and effective in reducing consumption of targeted goods, risk having a regressive effect, weighing most heavily on the less well off (OECD, 2010). However, the health benefits of such “sin taxes” were also found to benefit people in low socioeconomic groups more, especially if coupled with targeted subsidies on healthy food such as fruit and vegetables, as this OECD report recommends.