The effects of a fat tax on Czech households and government revenues
| Thesis title in Czech: | Vliv daně z tuku na české domácnosti a vládní příjmy |
|---|---|
| Thesis title in English: | The effects of a fat tax on Czech households and government revenues |
| Key words: | jídlo, obezita, daň z tuku, domácnosti |
| English key words: | food, obesity, fat tax, households |
| Academic year of topic announcement: | 2012/2013 |
| Thesis type: | Bachelor's thesis |
| Thesis language: | angličtina |
| Department: | Institute of Economic Studies (23-IES) |
| Supervisor: | prof. Petr Janský, Ph.D. |
| Author: | hidden - assigned by the advisor |
| Date of registration: | 13.05.2013 |
| Date of assignment: | 13.05.2013 |
| Date and time of defence: | 16.06.2014 00:00 |
| Date of electronic submission: | 15.05.2014 |
| Date of proceeded defence: | 16.06.2014 |
| Opponents: | Mgr. Petr Macek |
| URKUND check: | |
| References |
| Dušek, L. & Janský, P., 2012a. Changes in value added tax: how much do they affect households? (Změny daně z přidané hodnoty: Kolik přidají nebo uberou domácnostem?). Politická ekonomie, (3).
Janský, P., 2013a. Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic. IFS Working Papers, W13(20). Jensen, J. & Smed, S., 2012. The Danish tax on saturated fat: Short run effects on consumption and consumer prices of fats. FOI Working Paper, 2012/14. Mytton, O., Gray, A., Rayner, M., Rutter, H., 2007. Could targeted food taxes improve health? Journal of Epidemiology and Community Health, 2007, vol. 61, pp. 689–694. Smed, S., 2012. Financial penalties on foods: the fat tax in Denmark. Nutrition Bulletin, 2012, 37(2), pp. 142-147. |
| Preliminary scope of work |
| 1. Introduction
2. Literature review 3. Obesity problem 4. Fat tax in the world 5. Simulation of fat tax in the Czech Republic 6. Analysis of results and interpretation |
| Preliminary scope of work in English |
| Many countries are considering implementation of taxes on unhealthy drinks and food to improve consumers’ health and to combat growing levels of obesity. A number of foreign studies based on model simulations have already examined welfare and health effects of these taxes. In this thesis I would like to estimate an impact of fictively imposed fat tax on hoseuholds in the Czech Republic using a recent Household Budget Survey. I will employ a model for evaluation of impact of changes in indirect taxes on households and government budget. According to the results of my estimation, I should be able to discuss, if it gives any sense to impose this tax in the Czech Republic, either to improve eating habits of the population or as a contribution to the state budget. |