Giving fruits and vegetables a tax break: lessons from a Dutch attempt.

ABSTRACT:

Objective

Food taxation can improve diets by making unhealthy foods more expensive and by making healthy foods cheaper. In the Netherlands, a political window of opportunity arose in December 2021 to reduce the value-added tax (VAT) on fruits and vegetables to zero percent. The policy is now facing institutional friction along several fronts, however, delaying and potentially averting its implementation. We analysed this institutional friction to inform future food tax policies.

Design

We qualitatively analysed open-access fiscal and health experts' position papers about benefits and downsides of the zero-rate that were discussed with members of parliament in June 2023.

Setting

The Netherlands.

Participants

Not applicable.

Results

Health and fiscal exper

SUBMITTER: Hagenaars LL 

PROVIDER: S-EPMC10966848 | biostudies-literature | 2024 Feb

REPOSITORIES: biostudies-literature