British Heart Foundation Health Promotion Research Group, Nuffield Department of Population Health, University of Oxford, Oxford, UK.
BMJ Open. 2013 Oct 22;3(10):e003543. doi: 10.1136/bmjopen-2013-003543.
To model the impact on chronic disease of a tax on UK food and drink that internalises the wider costs to society of greenhouse gas (GHG) emissions and to estimate the potential revenue.
An econometric and comparative risk assessment modelling study.
The UK.
The UK adult population.
Two tax scenarios are modelled: (A) a tax of £2.72/tonne carbon dioxide equivalents (tCO2e)/100 g product applied to all food and drink groups with above average GHG emissions. (B) As with scenario (A) but food groups with emissions below average are subsidised to create a tax neutral scenario.
Primary outcomes are change in UK population mortality from chronic diseases following the implementation of each taxation strategy, the change in the UK GHG emissions and the predicted revenue. Secondary outcomes are the changes to the micronutrient composition of the UK diet.
Scenario (A) results in 7770 (95% credible intervals 7150 to 8390) deaths averted and a reduction in GHG emissions of 18 683 (14 665to 22 889) ktCO2e/year. Estimated annual revenue is £2.02 (£1.98 to £2.06) billion. Scenario (B) results in 2685 (1966 to 3402) extra deaths and a reduction in GHG emissions of 15 228 (11 245to 19 492) ktCO2e/year.
Incorporating the societal cost of GHG into the price of foods could save 7770 lives in the UK each year, reduce food-related GHG emissions and generate substantial tax revenue. The revenue neutral scenario (B) demonstrates that sustainability and health goals are not always aligned. Future work should focus on investigating the health impact by population subgroup and on designing fiscal strategies to promote both sustainable and healthy diets.
构建英国食品和饮料税的影响模型,使社会的温室气体(GHG)排放的外部成本内在化,并估算潜在的税收收入。
计量经济学和比较风险评估模型研究。
英国。
英国成年人口。
模拟了两种税收方案:(A)对所有具有较高 GHG 排放的食品和饮料组征收每吨二氧化碳当量(tCO2e)/100 克产品 2.72 英镑的税。(B)与方案(A)相同,但将排放低于平均水平的食品组补贴,以创建一个税收中性方案。
主要结果是实施每种税收策略后英国人口因慢性病死亡人数的变化,英国 GHG 排放量的变化和预测的收入。次要结果是英国饮食中微量营养素组成的变化。
方案(A)可避免 7770 人死亡(95%可信区间 7150 至 8390),并减少 GHG 排放量 18683(14665 至 22889)ktCO2e/年。估计的年税收收入为 20.2 亿英镑(20.18 亿至 20.24 亿英镑)。方案(B)导致 2685 人(1966 至 3402)额外死亡,并减少 GHG 排放量 15228(11245 至 19492)ktCO2e/年。
将 GHG 的社会成本纳入食品价格中,每年可使英国减少 7770 人死亡,减少与食品相关的 GHG 排放,并产生大量税收收入。税收中性方案(B)表明可持续性和健康目标并不总是一致的。未来的工作应集中研究按人群亚组对健康的影响,并设计促进可持续和健康饮食的财政策略。