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ALISS - Alimentation et Sciences Sociales

Alimentation et Sciences Sociales

Nouvelle publication

22 février 2016

Caillavet F, Fadhuile A, Nichèle V. 2016. Taxing animal-based foods for sustainability : environmental, nutritional and social perspectives in France. European Journal of Agricultural Economics doi:10.193/erae/jbv041

This article examines the impact of a consumption tax on environmentally unfriendly animalbased foods. It focuses on three dimensions: environmental emissions, diet quality and social
equity. Using scanner data, we derive elasticities from an EASI demand system and simulate two scenarios, one including and one excluding nutritional concerns. Our results show that
an environmental tax may reduce emissions (by -7.0 to -13.2% based on the indicators) and improve diet quality (1.2%) with a modest impact on the food-at-home budget (-4%). This
beneficial synergy between environmental and nutritional effects holds across income and age groups, with a small regressive impact.