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Taxation of unhealthy consumption of food and drinks: An updated literature review

Author

Listed:
  • Joan Gil

    () (Universidad de Barcelona)

  • Guillem López Casasnovas

    () (Universidad Pompeu Fabra)

  • Toni Mora

    () (Universitat International de Catalunya)

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.

Suggested Citation

  • Joan Gil & Guillem López Casasnovas & Toni Mora, 2013. "Taxation of unhealthy consumption of food and drinks: An updated literature review," Hacienda Pública Española, IEF, vol. 207(4), pages 119-140, December.
  • Handle: RePEc:hpe:journl:y:2013:v:207:i:4:p:119-140
    as

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    References listed on IDEAS

    as
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    Cited by:

    1. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española, IEF, vol. 208(1), pages 145-190, March.

    More about this item

    Keywords

    Unhealthy food taxation; Fast food; Caloric drinks; Obesity;

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • I12 - Health, Education, and Welfare - - Health - - - Health Behavior
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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