Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer

Research output: Contribution to journal › Journal article › Research › peer-review

Standard

Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer. / Mikkelsen, Bent Egberg; Strachotova, Dana; Romani, Annette Quinto.

In: Applied Economics, Vol. 53, No. 24, 2021, p. 2743-2751.

Research output: Contribution to journal › Journal article › Research › peer-review

Harvard

Mikkelsen, BE, Strachotova, D & Romani, AQ 2021, 'Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer', Applied Economics, vol. 53, no. 24, pp. 2743-2751. https://doi.org/10.1080/00036846.2020.1866743

APA

Mikkelsen, B. E., Strachotova, D., & Romani, A. Q. (2021). Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer. Applied Economics, 53(24), 2743-2751. https://doi.org/10.1080/00036846.2020.1866743

Vancouver

Mikkelsen BE, Strachotova D, Romani AQ. Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer. Applied Economics. 2021;53(24):2743-2751. https://doi.org/10.1080/00036846.2020.1866743

Author

Mikkelsen, Bent Egberg ; Strachotova, Dana ; Romani, Annette Quinto. / Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer. In: Applied Economics. 2021 ; Vol. 53, No. 24. pp. 2743-2751.

Bibtex

@article{df54ca56f0094de5a0f48aab416de7ff,
title = "Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer",
abstract = "Pricing strategies are considered to be one of the important options in changing consumer food behaviour. As a result, there is a growing interest in studying the effects of interventions that promotes the healthy choice through price interventions. This paper aims to examine the effect of a pricing intervention on fruit & vegetables (F&V) in supermarkets. The intervention consisted of a removal of the 20% VAT Data on F&V sale and retailer - revenue was collected pre- and post-intervention in all chain-supermarkets. Users of ecological and conventional fruit and vegetables constituting our intervention group and the control group is users of ecological and conventional dairy products. We found a beneficial impact of the intervention on the sale and revenue related to fruit and vegetable products. The revenue and sale of fruit and vegetables increased by 354 952.60 DKK (24.92%) and 65 065.16 units (32.92%) respectively. Results suggest a beneficial impact on the sale and revenue related to fruit and vegetable products. Results show that the subsidy also had unintended impacts on the sale and revenue related to non-intervention products. That included adverse impact of the subsidy on unsubsidized healthy complementary products.",
keywords = "Pricing strategies, vat removal, food taxation, supermarket, fruit &amp, vegetables",
author = "Mikkelsen, {Bent Egberg} and Dana Strachotova and Romani, {Annette Quinto}",
year = "2021",
doi = "10.1080/00036846.2020.1866743",
language = "English",
volume = "53",
pages = "2743--2751",
journal = "Applied Economics",
issn = "0003-6846",
publisher = "Routledge",
number = "24",

}

RIS

TY - JOUR

T1 - Does removal of value added tax on fruit and vegetables increase sale - case of a Danish retailer

AU - Mikkelsen, Bent Egberg

AU - Strachotova, Dana

AU - Romani, Annette Quinto

PY - 2021

Y1 - 2021

N2 - Pricing strategies are considered to be one of the important options in changing consumer food behaviour. As a result, there is a growing interest in studying the effects of interventions that promotes the healthy choice through price interventions. This paper aims to examine the effect of a pricing intervention on fruit & vegetables (F&V) in supermarkets. The intervention consisted of a removal of the 20% VAT Data on F&V sale and retailer - revenue was collected pre- and post-intervention in all chain-supermarkets. Users of ecological and conventional fruit and vegetables constituting our intervention group and the control group is users of ecological and conventional dairy products. We found a beneficial impact of the intervention on the sale and revenue related to fruit and vegetable products. The revenue and sale of fruit and vegetables increased by 354 952.60 DKK (24.92%) and 65 065.16 units (32.92%) respectively. Results suggest a beneficial impact on the sale and revenue related to fruit and vegetable products. Results show that the subsidy also had unintended impacts on the sale and revenue related to non-intervention products. That included adverse impact of the subsidy on unsubsidized healthy complementary products.

AB - Pricing strategies are considered to be one of the important options in changing consumer food behaviour. As a result, there is a growing interest in studying the effects of interventions that promotes the healthy choice through price interventions. This paper aims to examine the effect of a pricing intervention on fruit & vegetables (F&V) in supermarkets. The intervention consisted of a removal of the 20% VAT Data on F&V sale and retailer - revenue was collected pre- and post-intervention in all chain-supermarkets. Users of ecological and conventional fruit and vegetables constituting our intervention group and the control group is users of ecological and conventional dairy products. We found a beneficial impact of the intervention on the sale and revenue related to fruit and vegetable products. The revenue and sale of fruit and vegetables increased by 354 952.60 DKK (24.92%) and 65 065.16 units (32.92%) respectively. Results suggest a beneficial impact on the sale and revenue related to fruit and vegetable products. Results show that the subsidy also had unintended impacts on the sale and revenue related to non-intervention products. That included adverse impact of the subsidy on unsubsidized healthy complementary products.

KW - Pricing strategies

KW - vat removal

KW - food taxation

KW - supermarket

KW - fruit &amp

KW - vegetables

U2 - 10.1080/00036846.2020.1866743

DO - 10.1080/00036846.2020.1866743

M3 - Journal article

VL - 53

SP - 2743

EP - 2751

JO - Applied Economics

JF - Applied Economics

SN - 0003-6846

IS - 24

ER -

ID: 261381052