Conference on 'What governs what we eat?' Symposium 2: Drivers of food choice: food chain perspective State-of-the-art for food taxes to promote public health
Conference on 'What governs what we eat?' Symposium 2: Drivers of food choice: food chain perspective State-of-the-art for food taxes to promote public health
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DOI：
10.1017/s0029665117004050
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发表时间：
2018-05-01
影响因子：
7
通讯作者：
Smed, S.
中科院分区：
文献类型：
--
作者：
Jensen, J. D.;Smed, S.
在过去的十年中，使用税收来促进健康的营养行为。本文审查了财政工具在营养政策中的现有应用，并从这些工具获得的经验中得出了一些观点和建议。世界上不同地区的许多国家都有对糖饮料征税的经验，在某些情况下，与对糖果或高脂食品等不健康食品商品的税收结合使用。这些税收方案具有许多相似之处，但其对税对象的定义和应用税率也有所不同。从2011年到2012年，丹麦一直是世界上唯一对食品中饱和脂肪含量征税的国家。大多数现有的食品税计划是从财政动机中引入的，健康促进是次要目标，但有一些目标以健康促进为主要目标。现有税收方案的经验多样性可以为未来使用财政工具，以设计有效，有效的税收或补贴工具以及对工具的平稳实施来提供宝贵的见解。
The use of taxes to promote healthy nutritional behaviour has gained ground in the past decade. The present paper reviews existing applications of fiscal instruments in nutrition policy and derives some perspectives and recommendations from the experiences gained with these instruments. Many countries in different parts of the world have experiences with the taxation of sugar-sweetened beverages, in some cases in combination with taxes on unhealthy food commodities such as confectionery or high-fat foods. These tax schemes have many similarities, but also differ in their definitions of tax objects and in the applied tax rates. Denmark has been the only country in the world to operate a tax on saturated fat content in foods, from 2011 to 2012. Most of the existing food tax schemes have been introduced from fiscal motivations, with health promotion as a secondary objective, but a few have been introduced with health promotion as the primary objective. The diversity in experiences from existing tax schemes can provide valuable insights for future use of fiscal instruments to promote healthy nutrition, in terms of designing effective and efficient tax or subsidy instruments, and in terms of smooth and politically viable implementation of the instruments.