title: The effects of the Danish saturated fat tax on food and nutrient intake and modelled health outcomes: an econometric and comparative risk assessment evaluation.
abstract: The World Health Organisation recommends governments to consider the use of fiscal policies to promote healthy eating. However, there is very limited evidence of the effect of food taxation in a real-life setting, as most evidence is based on simulation studies. The objective of this study is to evaluate the effect of the Danish tax on saturated fat in terms of changes in nutritional quality of the diet, that is, changes in saturated fat consumption, as well as other non-targeted dietary measures, and to model the associated changes in mortality for different age groups and genders.
  
  
  
  On the basis of household scanner data, we estimate the impact of the tax on consumption of saturated fat, unsaturated fat, salt, fruit, vegetables and fibre. The resultant changes in dietary quality are then used as inputs into a comparative risk assessment model (PRIME (Preventable Risk Integrated ModEl)) to estimate the effect of these changes on non-communicable diseases (NCDs) and mortality.
  
  
  
  The tax resulted in a 4.0% reduction in saturated fat intake. Vegetable consumption increased, and salt consumption increased for most individuals, except younger females. We find a modelled reduction in mortality with 123 lives saved annually, 76 of them below 75 years equal to 0.4% of all deaths from NCDs.
  
  
  
  Modelling the effect of the changes in diet on health outcomes suggests that the saturated fat tax made a positive, but minor, contribution to public health in Denmark.
authors.affiliation: Institute of Food and Resource Economics, University of Copenhagen, Frederiksberg, Denmark.
authors.forename: S
authors.initials: S
authors.lastname: Smed
authors.affiliation: Nuffield Department of Population Health, University of Oxford, Headington, Oxford, UK.
authors.forename: P
authors.initials: P
authors.lastname: Scarborough
authors.affiliation: Nuffield Department of Population Health, University of Oxford, Headington, Oxford, UK.
authors.forename: M
authors.initials: M
authors.lastname: Rayner
authors.affiliation: Institute of Food and Resource Economics, University of Copenhagen, Frederiksberg, Denmark.
authors.forename: J D
authors.initials: JD
authors.lastname: Jensen
mesh_terms: D000293:Adolescent; D000328:Adult; D000368:Aged; D002648:Child; D002675:Child, Preschool; D003718:Denmark; D004032:Diet; D000072001:Diet, Healthy / Q000706:statistics & numerical data; D004041:Dietary Fats / Q000008:administration & dosage / Q000009:adverse effects* / Q000191:economics*; D004043:Dietary Fiber / Q000008:administration & dosage; D002149:Energy Intake; D005260:Female; D005502:Food; D005638:Fruit; D006293:Health Promotion / Q000191:economics / Q000379:methods; D006304:Health Status; D006801:Humans; D007223:Infant; D007231:Infant, Newborn; D008297:Male; D008875:Middle Aged; D011634:Public Health; D018570:Risk Assessment; D017673:Sodium Chloride, Dietary / Q000008:administration & dosage; D013660:Taxes / Q000706:statistics & numerical data*; D014675:Vegetables
chemical_list: D004041:Dietary Fats; D004043:Dietary Fiber; D017673:Sodium Chloride, Dietary