Alberto Alemanno and Ignacio Carreño

Fat Taxes in the EU Between Fiscal Austerity and the Fight Against Obesity


European Journal of Risk Regulation 4/2011: pp. 571-576

€ 23,80 (including 19 % tax)


To discourage unhealthy eating and limit the population’s intake of fatty foods, thereby alleviating the current obesity “epidemic”, an increasing number of countries across the industrialised world are considering levying taxes on unhealthy food.1 A “fat tax” may be defined as a tax or surcharge placed upon fattening foods, beverages or individuals with the aim to decrease consumption of foods that are linked to obesity.2 This is not an entirely new idea – some theorists, starting with Arthur Pigou, a 20thcentury English economist, have long presented the arguments for imposing special taxes on goods and services whose prices do not reflect the true social cost of their consumption.3 Examples of Pigouvian taxes are duties on cigarettes, alcohol, gambling and
 

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ISSN 16 19-52 72

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