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Title: Taxation of unhealthy consumption of food and drinks: An updated literature review
Author: Gil, Joan (Gil Trasfí), 1966-
López i Casasnovas, Guillem
Mora Corral, Antoni J.
Keywords: Qualitat dels aliments
Indústria alimentària
Calories dels aliments
Economia de la salut
Food quality
Food industry
Food calories
Medical economics
Issue Date: 2013
Publisher: Instituto de Estudios Fiscales
Abstract: By means of a literature review this paper aims at shedding more light on the potentialities of unhealthy food/drink taxation in changing eating patterns and life styles and hence combating the obesity epidemic. One remarkable point that emerges when assessing the set of selected papers is the existence of a wide diversity of objectives, methodologies, settings and datasets, policies implemented and results achieved by all these studies, which undoubtedly adds complexity to any attempt to draw a general conclusion on fast food taxation. Most of the examined studies predict a rather modest fiscal impact on unhealthy food and drinks consumption and/or nutrition intake and consequently a poor result on weight loss and obesity, by the interplay of several factors among them the effects of cross-price elasticities.
Note: Reproducció del document publicat a:
It is part of: Hacienda Pública Española, 2013, vol. 207, num. 4/2013, p. 117-138
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ISSN: 0210-1173
Appears in Collections:Articles publicats en revistes (Economia)

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