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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

, Publication Services PO Box 92780, Washington, DC 20090, U.S.A. Tel.: (202) 623–7430 Fax: (202) 623–7201 Email: publications@imf.org www.imf_bookstore.org 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

Patrick Petit, Mario Mansour, and Mr. Philippe Wingender

: World Health Organization, and authors’ calculations. 1 Communicable diseases include “Communicable, maternal, perinatal and nutritional conditions”. 2 Main conditions only – this list is not exhaustive. Many of these conditions have additional risk factors, some of which could be more important than obesity. Fighting the obesity epidemic 4 has so far proven a difficult challenge, given the diversity of natural and processed foods, the complexity of food supply chains, 5 and the fact that targeting excessive caloric consumption is far

Patrick Petit, Mario Mansour, and Mr. Philippe Wingender

. < https://www.who.int/features/factfles/obesity/en/ > Woodward-Lopez , G. , J. Kao , and L. Ritchie . 2011 . “ To what extent have sweetened beverages contributed to the obesity epidemic? ” Public Health Nutrition 14 ( 3 ): 499 – 509 . World Bank . 2020 . “ Taxes on Sugar-Sweetened Beverages: Summary of International Evidence and Experiences .” World Bank , Washington, DC . 1 Poor diet is also related to a host of other conditions, such as tooth decay, hypertension, etc., which are not the immediate focus of this How-to Note

International Monetary Fund. Fiscal Affairs Dept.

In response to a request from Mr. Ignacio Briones Rojas, Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the International Monetary Fund (IMF) and the secretariat of the Organisation for Economic Co-operation and Development (OECD) during April – October 2020. The mission’s main purpose was to assist the Minister of Finance with technical support to review Chile’s tax expenditure methodology and its corrective excise taxes. The present report reflects the findings of the mission. This report was written jointly by the IMF and the OECD, with the IMF team leading the work assessing tax expenditures in the corporate income tax (CIT) and the analysis of excises, and the OECD team leading the work assessing tax expenditures in the personal income tax (PIT) and value added tax (VAT). A presentation of the main findings was given to the Minister of Finance on October 6, 2020. The report incorporates comments provided by the Ministry and the Chilean Revenue Administration.

International Monetary Fund. Fiscal Affairs Dept.
In response to a request from Mr. Ignacio Briones Rojas, Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the International Monetary Fund (IMF) and the secretariat of the Organisation for Economic Co-operation and Development (OECD) during April – October 2020. The mission’s main purpose was to assist the Minister of Finance with technical support to review Chile’s tax expenditure methodology and its corrective excise taxes. The present report reflects the findings of the mission. This report was written jointly by the IMF and the OECD, with the IMF team leading the work assessing tax expenditures in the corporate income tax (CIT) and the analysis of excises, and the OECD team leading the work assessing tax expenditures in the personal income tax (PIT) and value added tax (VAT). A presentation of the main findings was given to the Minister of Finance on October 6, 2020. The report incorporates comments provided by the Ministry and the Chilean Revenue Administration.