The knowledge note series was launched by the GTP Health Taxes Workstream on March 22, 2023 with a webinar, which discussed the first two notes in the series, “Why Health Taxes Matter” and “Health Taxes and Inflation." To replay the launch webinar and access event materials, please visit the event page.
Please contact the GTP Secretariat for questions on the knowledge note series.
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 interaction between inflation and health taxes and presents a set of policy considerations related to indexation in order to retain revenue potential.
The third knowledge note in the series, "Tobacco Excise Taxes and Tobacco Leaf Farming— Key Considerations" provides policy makers with an overview of relevant issues and feasible policy choices in setting tobacco excise taxes, with a specific focus on how tobacco excises impact factors such as growth and domestic demand for tobacco leaf.
The fourth knowledge note in the series, "Unpacking the Empirics Behind Health Tax Revenue" gives policy makers an overview of the revenue potential for health taxes, including from policy changes related to adjusting existing tax structures and rates.
The fifth knowledge note in the series, "Sugar-Sweetened Beverage Taxes: Rationale, Evidence and Design for Improving Health" provide an updated overview of 1) the rationale for implementing sugar-sweetened beverage (SSB) taxes, 2) the impact of SSB taxes on prices, the demand for SSBs and substitutes, and economic outcomes, and 3) tax design, revenue, and tax administration considerations.
This Q&A was designed to provide detailed responses to commonly asked questions about what and how to tax when it comes to nutrition- related targets of excise taxes, including sugar-sweetened beverages, ultra-processed foods, and implications for taxing inputs such as raw sugar or salt. It is a companion to the Knowledge Note #5 on Sugar-Sweetened Beverage Taxes: Rationale, Evidence and Design for Improving Health.
The sixth knowledge note in the series, "Saving Lives While Raising Revenue: Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes" explores the current situation and policy opportunities to implement well-designed health taxes sin the country. The note shows that excise taxes and prices of these products in Brazil are low compared to international peers, and provides detailed recommendations to put in place well-designed excise taxes in the ongoing landmark reform of indirect taxes (PLP 68/2024 and forthcoming Ordinary Law). This Knowledge Note is also available in Portuguese.
Despite tax increases, Vietnam has experienced increases in alcohol related mortality and morbidity as a poorly designed ad valorem tax system has not resulted in tax increases leading to higher prices.
The seventh knowledge note in the series, "Alcohol Excise Taxes in Vietnam: Opportunity to Save Lives while Increasing Tax Revenues", analyses the impact of tax increases on beer prices, affordability, sales and tax revenue, and conducts simulations of the impact of tax reforms including implementing specific taxes and tax increases. Results highlight how increasing specific taxes generates a larger impact on alcohol mortality and morbidity and supports ambitious reforms currently under consideration.
Last Updated: Oct 28, 2024
