Distributional Effects of Taxation of Processed Foods in Brazil
No hay miniatura disponible
Fecha
Título de la revista
ISSN de la revista
Título del volumen
Editor
Washington, DC: World Bank
Resumen
Descripción
This paper examines the potential
distributional effects of a tax increase on processed and
ultra-processed foods. Using data from the most recent
Brazilian consumption survey (POF 2017/2018), it analyzes
the welfare changes that households would experience when
facing increased costs for these products. Using an extended
cost-benefit analysis model to assess net income effects,
the paper considers three distinct dimensions: changes in
product expenditure, changes in medical expenditure, and
changes in years of life lost. The findings suggest that the
tax increase would have a progressive impact, benefiting
households at the lower end of the consumption distribution
in all three dimensions. Overall, the study highlights the
potential for targeted taxation policies as a “triple win”
to address health concerns, promote greater equity, and
increase fiscal revenues.
Palabras clave
AGRICULTURE AND FOOD SECURITY, HEALTHY LIFESTYLES, HEALTH FINANCING THROUGH GENERAL TAXATION, LIFE EXPECTANCY, HEALTH CAUSES AND RISK FACTORS, ZERO HUNGER, SDG 2, GOOD HEALTH AND WELL-BEING, SDG 3