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

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  • Arbeláez, María Angélica

    (FEDESARROLLO)

  • Cadena, Ximena

    (FEDESARROLLO)

  • Alejandro, Becerra

    (FEDESARROLLO)

  • Benitez, Miguel

    (FEDESARROLLO)

  • Mejía, María José

    (FEDESARROLLO)

Abstract

Una amplia evidencia a nivel mundial muestra que las dietas altas en sodio, grasas saturadas y trans, y azúcares añadidos 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 diseños 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

  • Arbeláez, María Angélica & Cadena, Ximena & Alejandro, Becerra & Benitez, Miguel & Mejía, María José, 2022. "Elementos para el diseño de un impuesto a alimentos y bebidas altos en sodio, grasas y/o azúcares en Colombia," Informes de Investigación 21027, Fedesarrollo.
    • Handle: RePEc:col:000124:021027
    Note: Financiador Instituto de Cencia Política - ICP
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    More about this item

    Keywords

    Impuesto Pigouviano; Impuesto Saludable; Recaudo Fiscal; Pigouvian Tax; Healthy Tax; Fiscal Collection;
    All these keywords.

    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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