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publicationFebruary 28, 2023

The Global Tax Program Health Taxes Knowledge Note Series

GTP Health Taxes Knowledge Note Series -2
The Global Tax Program Health Taxes Knowledge Note Series, produced by the Global Tax Program’s Health Tax Project, 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.

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.

Knowledge Note #1: Why Health Taxes Matter: A Mechanism to Improve Health and Revenue Outcomes

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. 

 

Knowledge Note #2: Health Taxes and Inflation

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.

 

Knowledge Note #3: Tobacco Excise Taxes and Tobacco Leaf Farming— Key Considerations

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. 

 

Knowledge Note #4: Unpacking the Empirics Behind Health Tax Revenue

The fourth knowledge note in the series, "Unpacking the Empirics Behind Health Tax Revenuegives policy makers an overview of the revenue potential for health taxes, including from policy changes related to adjusting existing tax structures and rates. 

 

Knowledge Note #5: Sugar-Sweetened Beverage Taxes: Rationale, Evidence and Design for Improving Health

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. 

 

Q&A on Nutrition-Related Excise Taxes

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.