食品に対する付加価値税の改革は、欧州において健康・環境・経済面の便益をもたらす

#tbcss .wpv-pagination-nav-links[data-toolset-views-view-pagination-block="43ce1138731801103cfd3748a3dd45ff"] { text-align: left;justify-content: flex-start; } #tbcss .tb-field[data-toolset-blocks-field="4fc080ad16a4cefe5bf10593658b0971"] { font-size: 11px;color: rgba( 1, 102, 180, 1 ); }  .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="3ba5f3115280d883e80356a318880859"] { background: rgba( 243, 243, 243, 1 );padding: 25px; } .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] > .tb-grid-column:nth-of-type(3n + 1) { grid-column: 1 } #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] > .tb-grid-column:nth-of-type(3n + 2) { grid-column: 2 } #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] > .tb-grid-column:nth-of-type(3n + 3) { grid-column: 3 } #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 0.3333fr) minmax(0, 0.3333fr) minmax(0, 0.3333fr);grid-auto-flow: row } #tbcss .tb-field[data-toolset-blocks-field="1df8f7993dc106ce7db0b5de7dc0005d"] { font-size: 16px;color: rgba( 1, 102, 180, 1 ); }  #tbcss h5.tb-heading[data-toolset-blocks-heading="0154caf46df3f736a1e70b995d2bc299"]  { font-size: 14px;font-weight: normal; }  #tbcss h5.tb-heading[data-toolset-blocks-heading="0154caf46df3f736a1e70b995d2bc299"] a  { color: rgba( 1, 102, 180, 1 );font-size: 20px; } #tbcss h5.tb-heading[data-toolset-blocks-heading="0154caf46df3f736a1e70b995d2bc299"] a:hover  { color: rgba( 91, 210, 216, 1 );font-weight: bold; } #tbcss h5.tb-heading[data-toolset-blocks-heading="0154caf46df3f736a1e70b995d2bc299"] a:active  { color: rgba( 255, 87, 0, 1 ); } .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"] { grid-template-columns: minmax(0, 0.5fr) minmax(0, 0.5fr);grid-auto-flow: row } #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"] > .tb-grid-column:nth-of-type(2n + 1) { grid-column: 1 } #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"] > .tb-grid-column:nth-of-type(2n + 2) { grid-column: 2 } #tbcss .wpv-custom-search-filter-submit[data-toolset-views-custom-search-submit="a3b8d1c4c4e77dad388dd05dadcab741"] { text-align: left;text-align: center; } #tbcss .wpv-custom-search-filter-submit[data-toolset-views-custom-search-submit="a3b8d1c4c4e77dad388dd05dadcab741"] .wpv-submit-trigger { background-color: rgba( 1, 102, 180, 1 );padding: 20px 30px 20px 30px;border: 0px solid rgba( 0, 0, 0, 1 );border-radius: 4px;text-align: center; } #tbcss .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="3034fbe886c11054e95b46b09d3e4112"] { display: flex; } #tbcss .wpv-custom-search-filter[data-toolset-views-custom-search-filter="fa5236e2fdaaa5caca8b85a50e260df3"] label, #tbcss .wpv-custom-search-filter[data-toolset-views-custom-search-filter="fa5236e2fdaaa5caca8b85a50e260df3"] .editor-rich-text__editable { font-size: 16px;color: rgba( 1, 102, 180, 1 ); } #tbcss .wpv-custom-search-filter[data-toolset-views-custom-search-filter="418a28d80d3cab284a6ac605d4e3bb0e"] label, #tbcss .wpv-custom-search-filter[data-toolset-views-custom-search-filter="418a28d80d3cab284a6ac605d4e3bb0e"] .editor-rich-text__editable { font-size: 16px;color: rgba( 1, 102, 180, 1 ); } #tbcss .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="1bec8e2caa4d6da8a3027f92ce0fd30a"] { display: flex; } #tbcss .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="1bec8e2caa4d6da8a3027f92ce0fd30a"] p { font-family: Allan;font-weight: regular; } #tbcss .wpv-custom-search-filter[data-toolset-views-custom-search-filter="f4215e6ab06bcb05659a9395eb3d62da"] label, #tbcss .wpv-custom-search-filter[data-toolset-views-custom-search-filter="f4215e6ab06bcb05659a9395eb3d62da"] .editor-rich-text__editable { font-size: 16px;color: rgba( 1, 102, 180, 1 ); } #tbcss h4.tb-heading[data-toolset-blocks-heading="665aae3c14bd644c2710f88d61601127"]  { color: rgba( 1, 102, 180, 1 );border-radius: 0;padding: 5px 10px 5px 10px;margin-bottom: 15px;border-left: 8px solid rgba( 1, 102, 180, 1 ); }  .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="0bf5ba664ee922844b66c5477e2590ee"] { padding: 25px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="3d42c268698a6387fa0cde61c61f75c0"] { font-size: 14px;line-height: 1em;letter-spacing: 1px;background-color: rgba( 248, 248, 248, 1 );padding: 10px;border: 0px solid rgba( 0, 0, 0, 1 ); } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="3d42c268698a6387fa0cde61c61f75c0"] p { font-size: 14px;line-height: 1em;letter-spacing: 1px; } @media only screen and (max-width: 750px) {  .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] > .tb-grid-column:nth-of-type(3n + 1) { grid-column: 1 } #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] > .tb-grid-column:nth-of-type(3n + 2) { grid-column: 2 } #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] > .tb-grid-column:nth-of-type(3n + 3) { grid-column: 3 } #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 0.3333fr) minmax(0, 0.3333fr) minmax(0, 0.3333fr);grid-auto-flow: row }   .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"] { grid-template-columns: minmax(0, 0.5fr) minmax(0, 0.5fr);grid-auto-flow: row } #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"] > .tb-grid-column:nth-of-type(2n + 1) { grid-column: 1 } #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"] > .tb-grid-column:nth-of-type(2n + 2) { grid-column: 2 } #tbcss .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="3034fbe886c11054e95b46b09d3e4112"] { display: flex; } #tbcss .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="1bec8e2caa4d6da8a3027f92ce0fd30a"] { display: flex; }  .tb-container .tb-container-inner{width:100%;margin:0 auto}#tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="3d42c268698a6387fa0cde61c61f75c0"] { background-color: rgba( 247, 247, 247, 1 );border: 15px solid rgba( 246, 246, 246, 1 ); }  } @media only screen and (max-width: 599px) {  .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } #tbcss .wpv-view-output[data-toolset-views-view-editor="f4549a04c565746ca08159982e796b23"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row }   .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"] { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row } #tbcss .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="9cbc03461b87a40447ddc413b8a01dd9"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } #tbcss .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="3034fbe886c11054e95b46b09d3e4112"] { display: flex; } #tbcss .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="1bec8e2caa4d6da8a3027f92ce0fd30a"] { display: flex; }  .tb-container .tb-container-inner{width:100%;margin:0 auto} } 

論文概要

世界的な政策目標の達成に必要となる食生活の変化を促すためには、財政政策によるインセンティブは重要である。欧州諸国では、健康と環境に関連する食品には付加価値税が課されることが多く、その税率は軽減されるもののゼロではなく、最高税率のおよそ半分の税率となっており、これによってインセンティブとディスインセンティブの両方を消費者に提供することができる。

経済・健康・環境に関するモデリングを統合した我々の分析では、食品に対する付加価値税は、肉と乳製品に対する税率の引き上げ、および果物と野菜に対する税率引き下げを含む税率の改革によって、ほとんどの欧州諸国において食生活を改善し、健康・環境・経済の面で利益をもたらす可能性がある。

健康面での改善が主に果物と野菜に対する付加価値税率の引き下げによってもたらされたのに対し、環境と歳入における便益の大部分は肉と乳製品の税率の引き上げによってもたらされていた。

以上の研究結果から、健康と環境に対する影響を考慮した付加価値税率の差別化によって、欧州におけるより健康的で持続可能な食生活への変化を支援できると考えられる。

Marco Springmann, Eugenia Dinivitzer , Florian Freund, Jørgen Dejgård Jensen, Clara G Bouyssou

2025/01/09

A reform of value-added taxes on foods can have health, environmental and economic benefits in Europe

https://doi.org/10.1038/s43016-024-01097-5

動物の未来-FACTSへ戻る