The impact of a fat tax: progressive in health, but regressive in income?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F67985998%3A_____%2F16%3A00462348" target="_blank" >RIV/67985998:_____/16:00462348 - isvavai.cz</a>

Alternative codes found

RIV/00216208:11230/16:10325701

Result on the web

<a href="http://dx.doi.org/10.18267/j.pep.569" target="_blank" >http://dx.doi.org/10.18267/j.pep.569</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/j.pep.569" target="_blank" >10.18267/j.pep.569</a>

Result language

angličtina

Original language name

The impact of a fat tax: progressive in health, but regressive in income?

Original language description

Health-motivated taxes have spread over the world to reduce increasing obesity and corresponding health care costs. These taxes have not yet been implemented in the Czech Republic, in contrast to some other, mainly European countries. However, the introduction of a fat tax has been discussed frequently in the Czech Republic during the last few years; here, we provide empirical evidence in order for this public debate to be better informed. We use detailed microeconomic data to estimate the impact of potential fat taxes on household expenditure and government revenues in the Czech Republic. We evaluate the impact of three types of fat taxes: ad valorem, specific per kilogram of product and specific per kilogram of fat. We simulate these in such a way that they all raise the same budget revenues as a 10% ad valorem tax on fat-rich products. Accounting for higher food expenditures in the aggregate national accounts than in the detailed microeconomic data results into higher budget revenues, 7.3 and 6.1 billion Czech korunas, respectively. Overall we find, and thus confirm the overwhelming evidence from other countries, that fat taxes are regressive in income.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

—

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2016

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Prague Economic Papers

ISSN

1210-0455

e-ISSN

—

Volume of the periodical

25

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

14

Pages from-to

445-458

UT code for WoS article

000382808500005

EID of the result in the Scopus database

2-s2.0-84983436393