TAILIEUCHUNG - THE 'FAT TAX': ECONOMIC INCENTIVES TO REDUCE OBESITY

One way to avoid that problem is to look at sub-national jurisdic- tions. For example, the 50 . states have much less variation in reli- gion and culture than do two nations such as the United States and China. In 2002, the Fraser Institute produced its first edition of the Economic Freedom of North America, which provided an index of economic freedom in . states and Canadian provinces (see Karabegoviç and McMahon 2008). Because smaller jurisdictions share a more common set of cultural institutions, it is easier for researchers to accurately examine the relationship between eco- nomic freedom and economic growth. . | briefing notes The Fat Tax economic Incentives to __________Reduce Obesity Andrew Leicester Frank Windmeijer the institute for fiscal studies Briefing Note No. 49 The fat tax economic incentives to reduce obesity Andrew Leicester and Frank Windmeijer Institute for Fiscal Studies 1. Introduction This Briefing Note looks at the potential for the introduction of a fat tax into the UK in an effort to reduce the growing prevalence of obesity in Britain. There are different forms such a tax could take. One possibility is to tax the nutrient contents of foods such that those containing more fat or salt for example are taxed more heavily. Alternatively particular types of foods such as snacks or soft drinks could be subject to a tax or VAT could be extended to foods that are currently zero-rated but have a high fat content. Revenue from a fat tax could be used in various ways such as financing subsidies for healthy foods or exercise equipment funding advertising campaigns for healthy eating or in schools. Alternatively it could form part of general government receipts. This Briefing Note will look at trends in UK obesity Section 2 and examine evidence on eating habits and exercise in order to see whether trends here can account for what we see happening to obesity Section 3 . We will then go on in Section 4 to review some of the key economic reasons behind why we might be concerned about obesity and why we might consider there to be a case for government intervention. Moving on we discuss how food is currently taxed Section 5 and the various ways in which a fat tax might be introduced Section 6 looking at particular issues the government might need to address should it wish to introduce one. We will finish in Section 7 by presenting some simple analysis of a hypothetical fat tax in terms of how it might impact differently on the rich and the poor. Section 8 concludes. 2. Trends in obesity Officially a person is obese if they have a body mass index BMI of 30 or more. The .

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