Vliv daně z tuku na české domácnosti a vládní příjmy

Chudá, Tatiana

Health related food taxes have recently spread over the world 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.

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