Allais, Olivier & Bertail, P. & Nichele, Veronique, 2008. “The Effects of a ‘Fat Tax’ on the Nutrient Intake of French Households”, European Association of Agricultural Economists, 2008 International Congress Ghent, 2008
Some key insights from the study:
- “[…] a “fat tax” would have ambiguous and extremely small effects […]”
- “[…] a fat tax policy is unsuitable for substantially affecting the nutrient intake of French households.”
- “[…] food policymakers need to keep in mind that a fat tax policy may have perverse effects by exacerbating nutritional disparities among consumers”.
You can find the whole paper here.