Differentiated Food Taxes as a Tool in Health and Nutrition Policy
2005
Smed, Sinne | Jensen, Jorgen Dejgaard | Denver, Sigrid
The purpose of the present study is to analyse the effects of using economic policy tools in nutrition policy, e.g. introduction of specific taxes on unhealthy food components or differentiated VAT on foods. The effects of such regulation instruments are demonstrated using Denmark as an illustrative case. A model concept combining econometric models of food consumption behaviour for different socio-demographic groups with a model for conversion between food consumption and nutrient intake is developed. The socio-demographic effects of four different tax or subsidy regulation schemes are investigated.
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