Public preferences for meat tax attributes in The Netherlands: A discrete choice experiment

Abstract

To stay within global environmental boundaries, the food system requires significant changes. In this context, a tax on meat products is frequently proposed as a policy measure to stimulate a dietary shift away from meat products. Understanding public preferences for the design of such a tax may serve as a starting point for increasing its political feasibility. Our paper explores public preferences for meat tax attributes among inhabitants of the Netherlands, the most livestock-intensive country in Europe. Using a discrete choice experiment, we estimate relative preferences for the following tax design attributes: (i) use of tax revenues; (ii) products under taxation; and (iii) joint efforts by other countries. Our results indicate that Dutch people significantly prefer a meat tax that exempts poultry or organic products, is implemented in a joint effort with several other EU countries, and earmarks revenues for specific purposes, with the preference for using revenues to reduce the value-added tax on fruits and vegetables being the strongest. We find significant heterogeneity in these preferences, which we explore using a latent class logit model. While the classes do not exhibit highly distinct socio-economic profiles, they are characterized by a combination of factors such as gender, income levels, and education. Our results may inform ongoing discussions about meat taxation in the Netherlands and contribute to further research on meat tax preferences in other countries.