Elementos para el diseño de un impuesto a alimentos y bebidas altos en sodio, grasas y/o azúcares en Colombia

Abstract

A broad international evidence shows that diets high in sodium, saturated and trans fats, and added sugars are risk factors for the development of obesity, cardiovascular diseases and type II diabetes. Therefore, this have motivated nearly 50 countries to implement “healthy taxes” to discourage the intake of some products with a high-density level of these nutrients, most of them being taxes to sweetened beverages. Through a literature review about the international experiences regarding “healthy taxes” and the estimation of a quadratic demand model (QUAIDS), this study analyzes the potential impact of different types of taxes on foods and beverages high in sodium, fats and/or sugars in Colombia on (i) the intake of these nutrients, (ii) the government revenue collection and (iii) the households’ available income for different income levels. The results enhance the idea that Colombia should implement a tax that levies beverages and foods high in sodium, fats and/or sugars. Due to fiscal administration, progressivity and simplicity reasons, we suggest that it should be an ad valorem tax (%) on the sale price of products that, based on the new labeling norm, are classified as high in sodium, saturated fats and/or sugars.