In current food environments, energy-dense, nutrient-poor foods are readily available, heavily marketed and relatively cheap. Consumers are challenged to make healthy and affordable food-related decisions that are consistent with a healthy diet. Affordability of food is a key determinant of the food environment and changes in price influence consumer demand for many foods and beverages. Fiscal measures, including both taxation and subsidies have long been recognized as a viable policy option to promote healthy diets. Despite some progress in implementing fiscal measures, governments continue to face challenges in their attempts to develop such measures.
