Financial penalties on foods: the fat tax in Denmark
Financial penalties on foods: the fat tax in Denmark
复制标题
对食品的经济处罚：丹麦的脂肪税
DOI：
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发表时间：
2012
期刊：
影响因子：
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通讯作者：
Sinne Smed
中科院分区：
文献类型：
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作者：
Sinne Smed
总结
本文总结了丹麦最近推出的脂肪税，该税于2012年10月1日生效，并讨论了引入该税的一些后果。此外，本文还讨论了征收脂肪税的理论背景和理由，以及所提出的一些问题和担忧，特别是食品行业。脂肪税是指以下食品中饱和脂肪的含量超过2.3克/100克时，按每千克饱和脂肪缴纳的税这些包括肉类、乳制品和以其他方式提炼或提取的动物脂肪、食用油和脂肪、人造黄油和可涂抹的混合涂抹酱。征税的公开目的是减少丹麦人口中饱和脂肪的消费，以降低与饮食有关的疾病的发病率。这项税收是丹麦税收制度更大范围改革的一部分，总的目标是减少所得税的压力，并通过增加环境和能源税以及增加“健康”税等方式为其提供资金。税前模拟预测，对饱和脂肪征收健康税将使饱和脂肪的消费量减少约8%。
Summary
This paper summarises the recently introduced fat tax in Denmark, which came into force on 1 October 2012, and discusses some of the consequences of introducing the tax. Furthermore, this paper discusses the theoretical background and reasoning for imposing a fat tax as well as some of the problems and concerns stated, especially by the food industry. The fat tax is a tax paid per kilogram of saturated fat in the following foods if the content of saturated fat exceeds 2.3 g/100 g. These include meat, dairy products and animal fats that are rendered or are extracted in other ways, edible oils and fats, margarine and spreadable blended spreads. The declared aim of the tax is to reduce the consumption of saturated fat among the Danish population in order to decrease the prevalence of diet-related illnesses. The tax is part of a larger reform of the Danish tax system with the general aim of decreasing the income taxation pressure and financing it by, among other things, increased environmental and energy taxes, as well as increased ‘health’ taxes. Pre-tax simulations predict that the health tax on saturated fat will give rise to a reduction in the consumption of saturated fat of approximately 8%.