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持続可能性指標に基づく食肉税の効果

The effects of a meat tax based on sustainability indicators (原題)

Nora Lundin

Epsilon Archive for Student Projects (University of Southampton)ジャーナル2026-08-05#政策Origin: EU対象セクター: agriculture
原典: https://stud.epsilon.slu.se/view/divisions/OID-510.html>
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🤖 gxceed AI 要約

日本語

気候変動と生物多様性損失に対処するため、牛肉・豚肉・鶏肉への消費税を設計し、その効果を分析。炭素税はピグー税として、動物福祉と生物多様性は価格弾力性を用いてシミュレーション。10%の消費削減を目標に、個別税率と均一税率を比較し、外部性の削減効果を推定した。結果は両設計とも有意な削減効果を示し、均一税率は20 SEK/kgで4-16%の削減。また、肉種間の代替関係は見られず、補完的であることが示唆された。

English

This study designs consumption taxes on beef, pork, and poultry to address climate change and biodiversity loss, incorporating animal welfare. A Pigouvian carbon tax and taxes based on price elasticities for welfare and biodiversity are simulated, targeting a 10% reduction in consumption. Both individual and uniform tax designs significantly reduce externalities, with the uniform tax at 20 SEK/kg achieving 4-16% reductions. The results suggest meats are complements, not substitutes, and highlight the need to monetize externalities for policy design.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本では食料・農業分野のGX政策が進む中、消費税による行動変容は議論の余地がある。本論文は、炭素・生物多様性・動物福祉を統合した税設計の枠組みを提供し、今後の日本での持続可能な食料システム政策に示唆を与える。

In the global GX context

This paper contributes to global policy discussions on sustainable food systems, offering a framework for integrating multiple externalities into tax design. It provides empirical evidence on the effects of meat taxes, relevant for countries considering carbon pricing and biodiversity policies, and highlights the challenge of comparing diverse sustainability indicators.

👥 読者別の含意

🔬研究者:Provides a methodological framework for designing and evaluating multi-indicator consumption taxes, with elasticity estimates for meat demand.

🏢実務担当者:Offers insights for food industry stakeholders on potential regulatory trends and consumer responses to sustainability-based taxes.

🏛政策担当者:Informs policy design for sustainable food consumption, comparing uniform vs. differentiated tax approaches and their externality reductions.

📄 Abstract(原文)

Two of the most pressing sustainability challenges today are climate change and biodiversity loss. The modern food sector, particularly meat production, is a major contributor to all two. In light of this, the need for policy measures to shift dietary patterns becomes clear. However, to only incorporate environmental challenges creates a risk for potential trade-offs regarding other sustainability indicators. Therefore, the indicator for animal welfare is included in this analysis as well, aiming to handle possible substitution effects between different types of meat. This study examines the design of a potential consumption tax on beef, pork and poultry based on these sustainability indicators, as well as the effects such a tax could have on consumption levels and the reduction of associated externalities. The carbon tax is designed as a Pigouvian tax based on carbon footprints, while the taxes related to animal welfare and biodiversity are simulated using price elasticities and targeted reductions in quantity demanded. The effects of these tax rates are then compared with those of a uniform tax rate applied across all three types of meat, using a targeted 10% reduction in quantity. The 10% target is chosen as it may represent a remarkable yet realistic potential change in meat consumption. The results suggest that both tax designs would have significant effects on the reduction of externalities. For the individual tax rates, the reductions for carbon footprint, biodiversity loss and animal welfare are estimated at approximately 4-20%, 8-10% and 4-10% respectively. The uniform tax rate was estimated to 20 SEK per kilogram of meat, which resulted in a reduction between 4-16% for each externality. Although a uniform tax is less cost efficient than a Pigouvian tax, arguments can still be made in its favour, as different sustainability indicators are difficult to compare directly and consequently, challenging to combine into a single, rational framework. The results do not however support the claim about potential trade-offs between different sustainability indicators, as all types of meat appear to be complements according to the estimated elasticities. One limitation is that taxes of this design would not provide incentives for individual producers to adopt more sustainable production systems, since a consumption tax does not account for the individual impact from a specific producer. Furthermore, existing evidence suggests that consumers are generally not highly supportive of taxes on food products, highlighting the need for additional measures to strengthen public support and enable implementation. Finally, the findings highlight the importance of assigning monetary values to externalities such as animal welfare and biodiversity loss in order to enable more accurate comparisons across sustainability indicators.

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