Fat taxes and promotional tax dimension
Fat taxes and promotional tax dimension

Summary/Abstract: Nutritional taxation includes the collection of tax instruments, relating to assumption the consumption, sale or production of food injurious to health human, whose preservation in the food sector is ensured by multiple models: administrative coercive measures, aimed to limiting the harmful food consumption; fat taxes, with which subject to taxation “junk foods”, discouraging the use, in order to increase the consumption of foods less harmful and adopting healthier lifestyles; food regulations, aimed to inducing the producers to place on the market products sanitary; communication campaigns, information, awareness and education. In short, fat taxes are the result of the evolution of the tax order, that, to acquisitive and redistributive logic, own of matter, supports a promotional logic, susceptible to direct taxpayer food choices.

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