Health taxes: a primer

Health taxes: a primer

This document summarizes the evidence on the health and economic impact of health taxes (those imposed on products with a negative public health impact like tobacco, alcohol, sugar-sweetened beverages and fossil fuels). These taxes result in healthier populations and generate revenues for the budget even in the presence of illicit trade/evasion. Furthermore, these are progressive measures which benefit low-income populations relatively more once health care costs and health burden are taken into account.

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