The effects of a fat tax on Czech households and government revenues
| Author: | Bc. Tatiana Chudá |
|---|---|
| Year: | 2014 - summer |
| Leaders: | doc. Petr Janský Ph.D. |
| Consultants: | |
| Work type: | Bachelors |
| Language: | English |
| Pages: | 46 |
| Awards and prizes: | B.A. with distinction from the Dean of the Faculty of Social Sciences for an extraordinarily good bachelors diploma thesis. |
| Link: | https://is.cuni.cz/webapps/zzp/detail/136882/ |
| Abstract: | Health related food taxes have recently spread over the wor ld as a tool for reducing obesity. Rising number of obese people and increased health care costs due to illnesses caused by unhealthy diet represent a burden to the public sector. Taxation of an unhealthy food seems to be a good solution to this problem, as it is expected to increase the consumer price, thus providing an incentive for the consumer to buy less of this food. I use detailed Czech Statistical Office data to estimate the impact of fat tax on households ’expenditures and public budget revenues in the Czech Republic. As I do not take into account the possible change of consumers’ behaviour, my estimates form the upper bound of impact of the tax. I simulate three types of excise taxes – ad valorem, specific per kilogram of product and specific per kilogram of fat, so that they all raise the same budget revenues, and I compare their effects on individual products and households. |
