The Navajo Nation Healthy Diné Nation Act: A Two Percent Tax on Foods of Minimal-to-No Nutritious Value, 2015-2019

Our study summarizes tax revenue and disbursements from the Navajo Nation Healthy Diné 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, it...

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Bibliographic Details
Published in:Preventing chronic disease 2020-09, Vol.17, p.E100, Article 200038
Main Authors: Yazzie, Del, Tallis, Kristen, Curley, Caleigh, Sanderson, Priscilla R, Eddie, Regina, Behrens, Timothy K, Antone-Nez, Ramona, Ashley, Martin, Benally, Herbert John, Begay, Gloria Ann, Jumbo-Rintila Ma, Shirleen, de Heer, Hendrik D
Format: Article
Language:English
Subjects:
American Indian or Alaska Native
Beverages
Chronic illnesses
Community
Councils
Disbursements
Food
Food - economics
Funding
Health care
Health Promotion
Households
Humans
Low income groups
Native North Americans
Nutritive Value
Regression analysis
Research Brief
Rural areas
Rural Population
Sales taxes
Tax revenues
Taxes
Variance analysis
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Summary:Our study summarizes tax revenue and disbursements from the Navajo Nation Healthy Diné 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.
ISSN:1545-1151
1545-1151
DOI:10.5888/pcd17.200038