[{"data":1,"prerenderedAt":103},["ShallowReactive",2],{"pages-686bcd135408ade333b420c9":3},{"_id":4,"state":5,"name":6,"category":7,"theme":8,"components":9,"keywords":94},"686bcd135408ade333b420c9","active","True Cost Accounting-based sustainability tax on food","discover","european_food_system_dashboard",[10,22,31,38,49,56,63,70,76],{"type":11,"index":12,"variation":13,"imageURL":14,"title":15,"description":17,"button":19},"header",0,"image_left","https://planeateu.retool.com/api/file/8acbb2a1-7483-43c5-a3c4-5f587e5f3010",{"en_GB":16},"Sustainability tax True Cost Accounting",{"en_GB":18},"- Food system activity: Overarching\n- Governance level: European\n- Cluster: Stay within planetary boundaries\n- Origin: Greece\n- Type of policy intervention: Financial",{"label":20,"URL":21},{"en_GB":21},"",{"type":23,"index":24,"variation":25,"imageURL":26,"title":27,"description":29},"image_and_text",1,"image_right","https://planeateu.retool.com/api/file/1c0aace6-2325-4a53-96d6-5d50235b85c7",{"en_GB":28},"Intervention Details",{"en_GB":30},"This intervention proposes to introduce a food taxation system based on “true cost accounting” (TCA). Such a tax aims to internalise the environmental, social, and health-related externalities of food production and consumption (Klaus, Riemer & Müller, 2024). Under this approach, prices would reflect costs typically borne by society, such as greenhouse gas emissions, biodiversity loss, soil degradation, water pollution, public health burdens (e.g. from poor diets), and unfair labour practices. The goal is to realign market incentives by discouraging environmentally and socially harmful food production and promoting healthier, more sustainable alternatives. ",{"type":23,"index":32,"variation":13,"imageURL":33,"title":34,"description":36},2,"https://planeateu.retool.com/api/file/c32b40e5-d2c2-44bb-a1ed-0e0d2ba39795",{"en_GB":35},"Examples of implementation",{"en_GB":37},"While no EU country has yet implemented a fully-fledged TCA-based tax system, there have been studies and experiments on TCA. For instance, in the Netherlands a true pricing pilot was conducted in the True Price Lab in a coffee bar and restaurant in Amsterdam. This experiment found that communicating the true price gap improved the likelihood of consumers to pay the true price (Goldman et al., 2024). ",{"type":39,"index":40,"variation":41,"title":42,"text":43,"button":45},"text_and_button",3,"text_left_button_right",{"en_GB":21},{"en_GB":44},"Moreover, within the PLAN’EAT project itself, research into TCA has also been conducted (Berlina et al., 2025).  This led to the identification of a number of high-impact foods, such as red meat and dairy, that are consumed in the EU and that make a major contribution to environmental, health and social costs and risks. A number of more specific policy recommendations emerging from this study include “regulating marketing practices, adjusting food pricing, supporting innovation in plant-based food development, integrating TCA into food-based dietary guidelines and adopting TCA-based criteria in public procurement. ",{"label":46,"URL":48},{"en_GB":47},"TCA Report","https://planeateu.retool.com/api/file/5f6ba637-c34e-4d5f-96db-e0a7f4d3b3b2",{"type":50,"index":51,"variation":52,"imageURL":21,"title":53,"description":54},"title_and_text",4,"title_image_description",{"en_GB":21},{"en_GB":55},"These efforts should be complemented by comprehensive informational and educational campaigns that guide consumer choices toward healthier and more sustainable dietary patterns” (Berlina et al., 2025, p.5) – a suggestion that neatly fits the suggestion of the Greek living lab, where this intervention was proposed, to couple this TCA-based sustainability tax to [consumer awareness campaigns](https://planeatcenter.com/discover/european_food_system_dashboard/686bc08a6cfdfdb74733fc0d).  ",{"type":23,"index":57,"variation":25,"imageURL":58,"title":59,"description":61},5,"https://planeateu.retool.com/api/file/afec88ea-040b-4549-a51c-f75cc9a63be5",{"en_GB":60},"Key implementation challenges",{"en_GB":62},"The main implementation challenge around a sustainability tax based on TCA is the large challenge of data availability, accessibility and usability in order to calculate true costs in the first place (Çinar, Ghukasyan & Riemer, 2023). Reliable valuation and attribution of external costs (e.g. quantifying biodiversity loss per product) remain complex and require harmonised data and methodologies, often drawing on life cycle assessments (LCAs) and social impact indicators. Lack of data therefore remains one of the main obstacles to implementing a TCA-based sustainability tax (TMG-Think Tank for Sustainability & WWF, 2021). To overcome this barrier, it is important to address this data gap by supporting further research into TCA to create ready-to-use databases. Furthermore, governance-wise, integrating TCA into fiscal systems demands coordination across environmental, health, finance, and agricultural ministries. Mitigating social impacts through redistributive mechanisms, such as subsidies for healthy, low-impact foods or vouchers for vulnerable groups, will be essential to ensure equity and public acceptance. ",{"type":23,"index":64,"variation":13,"imageURL":65,"title":66,"description":68},6,"https://planeateu.retool.com/api/file/b466ae36-722e-4837-9540-cd11b3d71ab9",{"en_GB":67},"Expert Evaluation",{"en_GB":69},"Experts rated the effectiveness of this policy intervention at an average of 3.69/5.00 (SD = 1.24), indicating a positive assessment and ranking 5th out of 20 interventions. There was strong disagreement among experts regarding the effectiveness of this intervention. Supportive respondents argued that the TCA-based sustainability tax would make the hidden costs of cheap, unhealthy food more visible and shift prices towards making healthy and sustainable products more affordable. This could incentivize consumers to adopt healthier and more sustainable diets, potentially leading producers to adapt to changing demand. Survey respondents also highlighted broader benefits, including reduced public health expenditure and a significant decrease in the environmental impact of the food system. However, other experts emphasized that the effectiveness of this intervention is highly dependent on complementary policies, and that without such measures, higher food prices could have detrimental distributional consequences. The average feasibility score was 2.73/5.00 (SD = 1.16), reflecting a moderately negative assessment and ranking lowest (20th overall). Experts expressed concerns regarding the lack of data and agreed-upon methodologies, as well as the complexity of accurately measuring and pricing environmental and health externalities across food supply chains. Survey respondents also noted high administrative requirements, stagnated political interest, and low public acceptance. Experts identified synergies with the interventions “fiscal incentives for healthy foods” and “extended sustainability and nutrition standards for imported foods”. ",{"type":50,"index":71,"variation":52,"imageURL":21,"title":72,"description":74},7,{"en_GB":73},"List of References",{"en_GB":75},"•\tBerlina, A., Jungsberg, L., Ormstrup Vestergård, L., Ohlau, M., Fardet, A., & Riemer, O. (2025). Recommendations and high impact areas for policy interventions. \n\n•\tÇinar, G., Ghukasyan, S., & Riemer, O. (2023). TCA Data gaps report. Retrieved from: [https://planeat-project.eu/wp-content/uploads/2024/10/PLANEAT-D3.1-Data-Gap-Report-for-True-Cost-Accounting_compressed.pdf](https://planeat-project.eu/wp-content/uploads/2024/10/PLANEAT-D3.1-Data-Gap-Report-for-True-Cost-Accounting_compressed.pdf) \n\n•\tGoldman, S., Weltevreden, J., Welmers, T., & Doodman, E. (2024) True pricing in de praktijk: hoe consumenten bewust kiezen voor een echte prijs. Retrieved om 29 July 2025, from [https://www.marketingfacts.nl/berichten/true-pricing-in-de-praktijk-hoe-consumenten-bewust-kiezen-voor-een-echte-prijs/](https://www.marketingfacts.nl/berichten/true-pricing-in-de-praktijk-hoe-consumenten-bewust-kiezen-voor-een-echte-prijs/) \n\n•\tKlaus, L. M., Riemer, O. & Müller, A. (2024). Changing the equation: Leveraging true cost accounting to  accelerate agri-food systems transformation. Report 5 of FORESEE (4C) – The transformation of agri-food systems in times of multiple crises (4 Cs: Climate, Covid-19, Conflict, Cost of externalities). Berlin: TMG Think Tank for Sustainability. [https://doi.org/10.35435/1.2024.2](https://doi.org/10.35435/1.2024.2) \n\n•\tTMG-Think Tank for Sustainability & WWF (2021). True cost accounting and dietary patterns: The opportunity for coherent food system policy. Berlin, Germany. Retrieved from: [https://wwf-scp.org/wp-content/uploads/2021/12/WWF_TCA_true_cost_of_food_short_final_Sept2021.pdf](https://wwf-scp.org/wp-content/uploads/2021/12/WWF_TCA_true_cost_of_food_short_final_Sept2021.pdf)",{"type":77,"index":78,"variation":79,"title":80,"contact1":82,"contact2":88,"contact3":91},"contacts",8,"title_top",{"en_GB":81},"CONTACT",{"imageURL":83,"name":84,"description":86},"https://planeateu.retool.com/api/file/771281e8-fca5-4ec7-a45c-0addca312f67",{"en_GB":85}," Jeroen Candel",{"en_GB":87},"Associate professor of food and agricultural policy​",{"imageURL":21,"name":89,"description":90},{"en_GB":21},{"en_GB":21},{"imageURL":21,"name":92,"description":93},{"en_GB":21},{"en_GB":21},[95,96,97,98,99,100,101,102],"overarching","european","stay within planetary boundaries","planetary","boundaries","greece","financial","policy intervention",1776157873228]