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Elementos para el diseno de un impuesto a alimentos y bebidas altos en sodio, grasas y/o azúcares en Colombia

Author

Listed:
  • María Angélica Arbeláez
  • Alejandro Becerra
  • Miguel Benitez
  • Ximena Cadena
  • Maria Jose Mejia

Abstract

Una amplia evidencia a nivel mundial muestra que las dietas altas en sodio, grasas saturadas y trans, y azúcares anadidos son factores de riesgo para el desarrollo de obesidad, enfermedades cardiovasculares y diabetes tipo II. Ello ha motivado que cerca de 50 países implementen “impuestos saludables” con el objetivo de desincentivar el consumo de ciertos productos altos en estos nutrientes, la mayoría siendo impuestos a bebidas azucaradas. A través de una revisión de la literatura sobre las experiencias internacionales en materia de “impuestos saludables” y estimando un modelo cuadrático de demanda (QUAIDS), este estudio analiza el potencial impacto que tendrían diferentes disenos de impuestos a alimentos y bebidas altos en sodio, grasas y/o azúcares en Colombia sobre (i) la ingesta de estos nutrientes, (ii) el recaudo tributario del gobierno y (iii) el ingreso disponible de los hogares en distintos niveles de ingreso. Los resultados refuerzan la idea de que Colombia debe implementar un impuesto que grave las bebidas y alimentos que tienen un alto contenido de sodio, grasas y/o azúcares. Por razones de administración tributaria, progresividad y simplicidad se propone que sea un impuesto ad valorem (%) sobre el precio de venta de los productos que, según la nueva norma de etiquetado, sean catalogados como altos en sodio, grasas saturadas y/o azúcares.

Suggested Citation

  • María Angélica Arbeláez & Alejandro Becerra & Miguel Benitez & Ximena Cadena & Maria Jose Mejia, 2021. "Elementos para el diseno de un impuesto a alimentos y bebidas altos en sodio, grasas y/o azúcares en Colombia," Coyuntura Económica, Fedesarrollo, vol. 51, pages 37-79.
    • Handle: RePEc:col:000438:019958
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    1. Luis Fernando Mejía, 2022. "¿Qué hacer en política tributaria?," Libros Fedesarrollo, Fedesarrollo, number 20237, June.

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    Keywords

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    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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