George Carmen, Bancroft Carolyn, Salt Shine, Curley Caleigh, Curley Cameron, Eddie Regina, Edison Tierra, de Heer Hendrik, Sanderson Priscilla R, Yazzie Del, Antone-Nez Ramona, Shin Sonya
Brigham and Women's Hospital, Division of Global Health Equity, Boston, MA, United States.
Community Outreach and Patient Empowerment, Gallup, NM, United States.
Prev Med Rep. 2021 Sep 30;24:101573. doi: 10.1016/j.pmedr.2021.101573. eCollection 2021 Dec.
In 2014, the Navajo Nation Council passed the Healthy Diné Nation Act (HDNA), a 2% tax on unhealthy foods and beverages and a waiver of the 5% sales tax on healthy foods and water, to support health promotion and disease prevention among the Navajo people. Very little research has assessed implementation accuracy of food or beverage taxes and none were implemented within a sovereign Tribal nation. This study assessed the accuracy of HDNA tax implementation among 47 stores located on the Navajo Nation. A pair of tax-exempt items [e.g. a bottle of water and fresh fruit] and a pair of HDNA-tax eligible items [e.g. sugary beverage and candy bar] were purchased between July-December 2019. Receipts were retained to assess taxation. A total of 87.2% of stores accurately implemented the 2% tax on unhealthy items while 55.3% of the stores accurately implemented the 6% tax waiver on healthy items. In all, 51.1% of the stores accurately applied both taxes. There were no significant differences across store type (convenience or grocery stores and trading posts) or geographic region. In conclusion, almost all stores on the Navajo Nation accurately applied a 2% tax on unhealthy foods and beverages, while the proportion of stores applying a waiver on healthy foods was lower. Successful HDNA tax implementation among stores remains an important priority in achieving the goal to support health promotion and disease prevention among Navajo communities.
2014年,纳瓦霍族部落议会通过了《健康迪内族国家法案》(HDNA),对不健康食品和饮料征收2%的税,并免除对健康食品和水征收的5%销售税,以支持纳瓦霍族人民的健康促进和疾病预防工作。很少有研究评估食品或饮料税的实施准确性,而且没有一项是在主权部落国家内实施的。本研究评估了位于纳瓦霍族地区的47家商店实施HDNA税的准确性。在2019年7月至12月期间,购买了一对免税商品(例如一瓶水和新鲜水果)和一对符合HDNA税的商品(例如果汁饮料和糖果棒)。保留收据以评估税收情况。共有87.2%的商店准确地对不健康商品征收了2%的税,而55.3%的商店准确地对健康商品实施了6%的税收减免。总体而言,51.1%的商店准确地适用了这两种税。不同商店类型(便利店、杂货店和贸易站)或地理区域之间没有显著差异。总之,纳瓦霍族地区几乎所有商店都准确地对不健康食品和饮料征收了2%的税,而对健康食品实施税收减免的商店比例较低。在商店中成功实施HDNA税仍然是实现支持纳瓦霍族社区健康促进和疾病预防目标的一项重要优先事项。