Zvláštní daň na slazené nápoje: možné dopady v České republice

Štefanová, Hana

Overweight and obesity are a global problem, especially in the developed coun- tries such as the Czech Republic. A sin food tax on products contributing to the creation and expansion of this problem, is a measure which many states have chosen. In the Czech Republic, any sin food tax has never been imple- mented. The aim of the thesis is to evaluate possible impact of such tax on soft drinks. The key indicator which must be estimated is the own-price elas- ticity of demand for soft drinks. The data used for the thesis are provided by Czech Statistical Office and contains Household Budget Survey Data from years 2002-2007. Almost Ideal Demand System with the implementation of Shonkwiller and Yen's estimator is evaluated as the most suitable model. The final own-price elasticity is -1.3580, which suggests that the possible increase in Value Added Tax for soft drinks may be efficient. Moreover, it was simulated that there would be a stronger effect in case of lower-income households, where higher prevalence of overweight and obesity is proven.

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