Table 3

Overview of scenarios

Subsidy scenarios

1: VAT on fruits, vegetables and potatoes halved (from 25 to 12.5%)

2: Subsidy on fibres (approximately 76.40 DKK per kg fibre)

Tax scenarios

3: Tax on all fats (approximately 8.00 DKK per kg. fat)

4: Tax on saturated fats (approximately 14.00 DKK per kg. saturated fat)

5: Tax on sugar (approximately 5.60 DKK per kg sugar)

Revenue neutral combinations of taxes and subsidies

6: Subsidy on fibres and tax on saturated fats and sugar

7: Halved VAT on fruits and vegetables and tax on fats and sugar


Jensen and Smed International Journal of Behavioral Nutrition and Physical Activity 2007 4:10   doi:10.1186/1479-5868-4-10

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