1 Department of Public Health, Section of Social Medicine, University of Copenhagen, CSS, Øster Farimagsgade 5, DK-1014 Copenhagen, Denmark.
Public Health Nutr. 2013 Dec;16(12):2124-31. doi: 10.1017/S1368980013000153. Epub 2013 Feb 11.
The present study aimed to estimate the health benefits of selective taxation of healthy and unhealthy food commodities in relation to CVD and nutrition-related cancers.
The potential health effects of a selective taxation scenario were estimated as changes in the burden of disease, measured by disability-adjusted life years, from health outcomes affected by the changes in food intake. The change in burden of a disease was calculated as the change in incidence of the disease due to a modified exposure level, using the potential impact fraction. Estimates of relative risk for the associations between various foods and relevant diseases were found through a literature search and used in the calculation of potential impact fractions.
The study was based in Denmark, estimating the health effects of a Danish selective taxation scenario.
The potential health effects of selective taxation were modelled for the adult Danish population.
Halving the rate of value-added tax on fruit and vegetables and increasing the tax on fats would result in moderate reductions in the burden of disease from IHD, ischaemic stroke, and colorectal, lung and breast cancer (0·4–2·4 % change). The largest effect could be obtained through increased intake of fruit and vegetables (0·9–2·4 %).
Applying selective taxation to healthy and unhealthy foods can moderately reduce the burden of disease in the Danish population.
本研究旨在评估针对健康食品和不健康食品征收选择性税收对心血管疾病和营养相关癌症的健康效益。
通过改变与饮食摄入变化相关的健康结果来评估选择性税收方案的潜在健康影响，用伤残调整生命年来衡量疾病负担的变化。通过使用潜在影响分数，计算由于暴露水平变化而导致疾病发病率的变化，从而得出疾病负担的变化。通过文献检索发现了各种食物与相关疾病之间的关联的相对风险估计值，并将其用于潜在影响分数的计算。
本研究以丹麦为基础，估计丹麦选择性税收方案的健康影响。
为丹麦成年人口建立了选择性税收的潜在健康影响模型。
将水果和蔬菜的增值税税率减半，并提高脂肪税，将导致冠心病、缺血性中风以及结直肠癌、肺癌和乳腺癌的疾病负担适度减少（0.4%2.4%的变化）。通过增加水果和蔬菜的摄入量（0.9%2.4%），可以获得最大的效果。
对健康食品和不健康食品征收选择性税收可以适度减轻丹麦人群的疾病负担。
