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Patrick Petit, Mario Mansour, and Mr. Philippe Wingender
Fighting the obesity epidemic has so far proven a difficult challenge, given the diversity of natural and processed foods, the complexity of food supply chains, and the fact that targeting excessive caloric consumption is far trickier than reducing overall consumption (as for tobacco). Nevertheless, efforts to curb caloric intake are gearing up and the experience from tobacco control has drawn much attention on a potential role for excise taxes in fighting obesity. Many related questions have therefore been raised as part of the IMF’s capacity development work: Should excises on unhealthy food be used to fight obesity? If so, under what conditions? What are the product and market characteristics that would help identify the relevant tax bases and the rates at which to tax them? While acknowledging that the scientific evidence keeps evolving, this note summarizes the ongoing debate and practice on food excises and on their potential role as a policy tool to fight the obesity epidemic, with a view to assist policymakers in deciding whether to go forward, and if so, how.How to Apply Excise Taxes to Fight Obesity
Patrick Petit, Mario Mansour, and Mr. Philippe Wingender

of high-calorie food items is therefore a key concern (especially in a low-capacity environment) and may suggest a narrower focus on a smaller subset of carefully chosen goods. Food excise taxes also raise many questions on equity grounds, as there is no evidence that high-calorie food items are consumed in greater proportion by higher-income individuals (as opposed to fuel, for example). In fact, there is ample evidence that cheap, highly-processed, high-calorie food is consumed more among low-income individuals, although the likely stronger long-term negative

International Monetary Fund. African Dept.

being made to recover CFAF 19.3 billion from SN La Poste (MEFP ¶5) . 2 Anecdotical evidence points toward a comparable situation in the case of relatively large private companies impacted by government payments delays in late 2017. 3 IMF Country Report No. 17/1. 4 New tax measures included: increases in alcohol, cosmetics, tobacco, sodas, and fatty foods excise taxes, generalization of the tax on automobiles, new tax on fire arms, merging of the levy on telecom companies and the contribution to economic development, new tax on cargo

International Monetary Fund. African Dept.
Senegal’s main challenge is sustaining high GDP growth rates while maintaining fiscal sustainability and improving the business environment to create jobs for the fast-growing population. The second phase of the Plan Sénégal Emergent (PSE) covering 2019-23 sets out a comprehensive reform agenda to achieve these objectives. Fiscal reforms should aim to increase revenues, strengthen public financial management (PFM), and improve the composition and quality of spending. Structural reforms to facilitate private investment and competitiveness would provide durable sources of growth, while development of a fiscal framework for oil and gas aligned with international best practice would ensure that these natural resources provide high economic and social returns. Further progress on improving the business environment will require simplifying tax administration and reforms to facilitate SME access to finance, and further develop the Special Economic Zones (SEZs). Policies to address gender and inequality issues would contribute to poverty reduction and well-distributed growth.