作者: Sinne Smed , Jørgen Dejgård Jensen
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摘要: Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an assessment for some the product categories most significantly affected by tax, namely fats such as butter, butter-blends, margarine and oils. This was done conducting econometric analysis weekly purchase data large household panel dataset (GfK ConsumerTracking Scandinavia), spanning period January 2009 until December 2011.The suggest that introduction has had effects market considered products, level consumption dropped 10 20%. Furthermore, points at shifts demand high-price supermarkets towards low-price discount stores shift seems have been utilized chains raise prices butter more than pure increase. Due relatively short being active, interpretation these findings long-run perspective should be considerable care. It thus recommended repeat broaden later stage, when are available longer after tax.