Front Matter
  • 1 0000000404811396https://isni.org/isni/0000000404811396International Monetary Fund

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

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©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

How to Apply Excise Taxes to Fight Obesity
Author: Patrick Petit, Mario Mansour, and Mr. Philippe Wingender