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Policy Lessons from Health Taxes: A Systematic Review of Empirical Studies

2017

This is a systematic review of the research on health taxes intended to generate insights into how such taxes can: (1) reduce consumption of targeted products and related harms, (2) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner, and (3) be made politically sustainable.

Six scientific and four grey-literature databases were searched for empirical studies of “health taxes” - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Ninety-one peer-reviewed and 11 grey-literature studies met inclusion criteria.

Results documented that most research focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrated that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviors and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes were discussed.

 

Source:

Wright A, Smith KE, Hellowell M. Policy Lessons from Health Taxes: A Systematic Review of Empirical Studies. BMC Public Health 2017; 17 (1): 583. https://doi.org/10.1186/s12889-017-4497-z