A social cost-benefit analysis of meat taxation and a fruit and vegetables subsidy for a healthy and sustainable food consumption in the Netherlands

Table 3 Societal costs and benefits for all scenarios compared to reference over a 30-year period stratified by consumers and government

Societal Effects	Scenario compared to reference (range)^a
	15% meat tax		30% meat tax		10% fruits and vegetables subsidy
	Consumers	Government	Consumers	Government	Consumers	Government
Healthcare costs		€239 – 1613		€462 – 3081		€413 – 848
Health outcomes
QALY €50,000	€834 – 2246		€1598 – 4289		€1043 – 1564
QALY €100,000	€1669 – 4492		€3196 – 8577		€2086 – 3127
Productivity	€41 – 253	€272 – 1592	€79 – 483	€525 – 3038	€78 – 158	€396 – 849
Environment		€3390		€6336		€−113
Policy revenue		€19,780		€36,334		€−9888
Consumer surplus	€−21,468		€−41,264		€9892
Policy costs		€−20		€−20		€−20
Total welfare benefits (QALY €50,000)	€–20,593 – −18,969	€23,661 – 26,355	€-39,587 – −36,492	€43,637 – 48,769	€11,013 – 11,614	€-9212 – −8324
Total welfare benefits (QALY €100,000)	€–19,758 – −16,723	€23,661 – 26,355	€-37.989 – −32.204	€43,637 – 48,769	€12,056 – 13,177	€-9212 – −8324

ISSN: 1471-2458