The Selective Tax on the Table

Limitations and Potentialities of Taxation as a Tool for Inducing Healthy Eating in Brazil

Abstract

This article investigates the potentialities and limitations of the “Selective Tax”, provided for by Constitutional Amendment No. 132/2023 (Brazilian Tax Reform), to induce healthy eating behaviors in Brazil. The theoretical framework is based on the multidimensionality of food security as a fundamental right (Article 6 of the Brazilian Federal Constitution) and taxation as a state economic instrument to induce desirable behaviors and activities, as well as to burden undesirable ones. The method adopted is bibliographic and documentary, comparing international experiences with the taxation of foods considered unhealthy. The results point to the Selective Tax as a possible strategy for realizing the right to food security, through the taxation of ultra-processed foods. However, selective taxation should be implemented together with other comprehensive and multi-level public policies, such as packaging labeling, regulation of food advertising, and food education.