Research article - Peer-reviewed, 2021
Taxing food consumption to reduce environmental impacts-Identification of synergies and goal conflicts
Moberg, Emma; Sall, Sarah; Hansson, Per-Anders; Roos, ElinAbstract
This study analysed the environmental impacts of taxation on Swedish food consumption and sought to identify potential synergies and goal conflicts between environmental aspects. This was done by analysing various taxation scenarios to reduce environmental impacts of food, including taxation based on: climate impact; a score based on weighting of several environmental impacts; and adjusted rates of value-added tax (VAT).A net decrease in food consumption was seen for most taxation scenarios, resulting in reduced burdens for climate change and most other environmental categories. An exception was found for a scenario simulating reduced VAT rates for plant-based products, where a net increase of food consumption was seen, resulting in an increased burden for all environmental categories. Many of the scenarios resulted in a decrease in beef consumption, and hence a decline in pasture use. This is positive from a global perspective by limiting expansion of agricultural land, but on regional level in Sweden it could cause a goal conflict with maintaining biodiversity-rich semi-natural pastures. To avoid this, beef production on semi-natural pastures could be further incentivised by production-side measures. With regard to biodiversity loss, the overall burden could increase if taxation leads to an increase in products from biodiverse regions.Keywords
Food; Climate tax; Value-added tax; Environmental impacts; Synergies; Goal conflictsPublished in
Food Policy2021, volume: 101, article number: 102090
Publisher: ELSEVIER SCI LTD
Authors' information
Swedish University of Agricultural Sciences, Department of Energy and Technology
Swedish University of Agricultural Sciences, Department of Economics
Swedish University of Agricultural Sciences, Department of Energy and Technology
Swedish University of Agricultural Sciences, Department of Energy and Technology
Sustainable Development Goals
SDG13 Climate action
SDG12 Responsible consumption and production
UKÄ Subject classification
Economics
Environmental Management
Publication Identifiers
DOI: https://doi.org/10.1016/j.foodpol.2021.102090
URI (permanent link to this page)
https://res.slu.se/id/publ/112644