Title Page
FISCAL AFFAIRS
HOW TO NOTES
How to Apply Excise Taxes to Fight Obesity
NOTE 21/08
Title Page
Fiscal Affairs Department
How to Apply Excise Taxes to Fight Obesity
Prepared by Patrick Petit, Mario Mansour, and Philippe Wingender
INTERNATIONAL MONETARY FUND
Copyright Page
©2021 International Monetary Fund
Cover Design: IMF Creative Services
Composition: The Grauel Group
HOW TO NOTE
Fiscal Affairs Department
How to Apply Excise Taxes to Fight Obesity
Prepared by Patrick Petit, Mario Mansour, and Philippe Wingender
Names: Petit, Patrick, 1970- | Mansour, Mario. | Wingender, Philippe. | International Monetary Fund. Fiscal Affairs Department, issuing body. | International Monetary Fund, publisher.
Title: How to apply excise taxes to fight obesity / prepared by Patrick Petit, Mario Mansour, and Philippe Win-gender.
Other titles: How to notes (International Monetary Fund)
Description: Washington, DC : International Monetary Fund, 2021. | Note 2021/08. | December 2021. | Includes bibliographical references.
Identifiers: ISBN 9781513585697 (paper)
9781557756749 (ePub)
9781557756466 (web PDF)
Subjects: LCSH: Excise tax. | Tax administration and procedure. | Obesity—Economic aspects.
Classification: LCC HJ5703.P48 2021
DISCLAIMER: Fiscal Affairs Department (FAD) How to Notes offer practical advice from IMF staff members to policymakers on important economic issues. The views expressed in FAD How to Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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Contents
The Rise of Obesity-Related Diseases
The Case for Excise Taxes to Fight the Obesity Epidemic
Externalities and Internalities
Revenue-Raising
Improving Health
Policy Guidance and Country Experiences
Conclusion
Appendix 1. Excises on Unhealthy Food: A Brief Overview of the Health Literature
References
