TY  - JOUR
AU  - Yazzie, Del
AU  - Tallis, Kristen
AU  - Curley, Caleigh
AU  - Sanderson, Priscilla R.
AU  - Eddie, Regina
AU  - Behrens, Timothy K.
AU  - Antone-Nez, Ramona
AU  - Ashley, Martin
AU  - Benally, Herbert John
AU  - Begay, Gloria Ann
AU  - Jumbo-Rintila, MA, Shirleen
AU  - de Heer, Hendrik D.
PY  - 2020
TI  - The Navajo Nation Healthy Dine; Nation Act: A Two Percent Tax on Foods of Minimal-to-No Nutritious Value, 2015-2019
T2  - Preventing Chronic Disease
JO  - Prev Chronic Dis
SP  - E100
VL  - 17
CY  - Centers for Disease Control and Prevention, Atlanta, Georgia 30333, USA.
N2  - Our study summarizes tax revenue and disbursements from the Navajo Nation Healthy Dine Nation Act of 2014, which included a 2% tax on foods of minimal-to-no nutritional value (junk food tax), the first in the United States and in any sovereign tribal nation. Since the tax was implemented in 2015, its gross revenue has been $7.58 million, including $1,887,323 in 2016, the first full year. Revenue decreased in absolute value by 3.2% in 2017, 1.2% in 2018, and 4.6% in 2019, a significant downward trend (P = .02). Revenue allocated for wellness projects averaged $13,171 annually for each local community, with over 99% successfully disbursed and more rural areas generating significantly less revenue. Our results provide context on expected revenue, decreases over time, and feasibility for tribal and rural communities considering similar policies.
SN  - 1545-1151
UR  - https://doi.org/10.5888/pcd17.200038
DO  - 10.5888/pcd17.200038
ER  - 
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