Does removal of value added tax on fruit and vegetables increase sale–case of a Danish retailer

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60461373%3A22810%2F21%3A43922935" target="_blank" >RIV/60461373:22810/21:43922935 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.tandfonline.com/doi/full/10.1080/00036846.2020.1866743" target="_blank" >https://www.tandfonline.com/doi/full/10.1080/00036846.2020.1866743</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1080/00036846.2020.1866743" target="_blank" >10.1080/00036846.2020.1866743</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Does removal of value added tax on fruit and vegetables increase sale–case of a Danish retailer

Popis výsledku v původním jazyce

Pricing strategies are considered to be one of the important options in changing consumer food behaviour. As a result, there is a growing interest in studying the effects of interventions that promotes the healthy choice through price interventions. This paper aims to examine the effect of a pricing intervention on fruit &amp; vegetables (F&amp;V) in supermarkets. The intervention consisted of a removal of the 20% VAT Data on F&amp;V sale and retailer–revenue was collected pre- and post-intervention in all chain-supermarkets. Users of ecological and conventional fruit and vegetables constituting our intervention group and the control group is users of ecological and conventional dairy products. We found a beneficial impact of the intervention on the sale and revenue related to fruit and vegetable products. The revenue and sale of fruit and vegetables increased by 354 952.60 DKK (24.92%) and 65 065.16 units (32.92%) respectively. Results suggest a beneficial impact on the sale and revenue related to fruit and vegetable products. Results show that the subsidy also had unintended impacts on the sale and revenue related to non-intervention products. That included adverse impact of the subsidy on unsubsidized healthy complementary products. © 2021 Informa UK Limited, trading as Taylor &amp; Francis Group.

Název v anglickém jazyce

Does removal of value added tax on fruit and vegetables increase sale–case of a Danish retailer

Popis výsledku anglicky

Pricing strategies are considered to be one of the important options in changing consumer food behaviour. As a result, there is a growing interest in studying the effects of interventions that promotes the healthy choice through price interventions. This paper aims to examine the effect of a pricing intervention on fruit &amp; vegetables (F&amp;V) in supermarkets. The intervention consisted of a removal of the 20% VAT Data on F&amp;V sale and retailer–revenue was collected pre- and post-intervention in all chain-supermarkets. Users of ecological and conventional fruit and vegetables constituting our intervention group and the control group is users of ecological and conventional dairy products. We found a beneficial impact of the intervention on the sale and revenue related to fruit and vegetable products. The revenue and sale of fruit and vegetables increased by 354 952.60 DKK (24.92%) and 65 065.16 units (32.92%) respectively. Results suggest a beneficial impact on the sale and revenue related to fruit and vegetable products. Results show that the subsidy also had unintended impacts on the sale and revenue related to non-intervention products. That included adverse impact of the subsidy on unsubsidized healthy complementary products. © 2021 Informa UK Limited, trading as Taylor &amp; Francis Group.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Applied Economics

ISSN

0003-6846

e-ISSN

—

Svazek periodika

53

Číslo periodika v rámci svazku

24

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

9

Strana od-do

2743-2751

Kód UT WoS článku

000618684100001

EID výsledku v databázi Scopus

2-s2.0-85100946927