The Global Tax Program Health Taxes Knowledge Note Series, produced by the Global Tax Program’s Health Tax Workstream, focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks and sugar-sweetened beverages.
The purpose of this series is to provide policy makers with an overview of relevant issues and feasible policy choices in setting health taxes based on questions that emerge from the field during health tax reforms.
- This first knowledge note in the series, “Why Health Taxes Matter: A Mechanism to Improve Health and Revenue Outcomes”presents an economic framework exploring how health taxes can be used as a mechanism to generate both health and fiscal outcomes. The note also discusses the link between health taxes and tax policy and administration, and actions that countries can take to improve health and revenue outcomes.
- The second knowledge note in the series, “Health Taxes and Inflation” explores the relationship between health taxes and inflation. The note examines the interaction between inflation and health taxes and presents a set of policy considerations.
Watch this space for more from this series.