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Virtually all fiscal measures influence people's health, through their impacts on behaviour, consumption, income and wealth. A narrow subset of fiscal measures, however, can be more directly aimed at improving health by targeting behaviours and risks that are known to be strongly associated with health outcomes. The purpose of this book is to discuss the subject of these measures, which we define as "health taxes". The book aims to enumerate key health taxes of interest, explore their positive and negative effects, and how these effects are influenced by the design of these taxes and the context in which they are applied. We ask how and where they can be implemented. Critically, we build an argument throughout the book for why policymakers across government should care about health taxes. Contents: - Introduction (Franco Sassi, Jeremy A Lauer, Agnes Soucat, Angeli Vigo, and Jeremias Paul)
- The Place for Health Taxes in the Wider Fiscal System (Céline Colin, Gioia de Melo, and Bert Brys)
- Protecting and Promoting Health Through Taxation: Evidence and Gaps (Lisa M Powell and Frank J Chaloupka)
- Supply-Side Responses to Health Taxes (Annalisa Belloni and Franco Sassi)
- The UK Soft Drinks Industry Levy as an Incentive for Beverage Reformulation (Martin White, Jean Adams, Cherry Law, and Peter Scarborough)
- The Labour Market Impact of Health Taxes (Sarah Mounsey, Lisa M Powell, and Frank J Chaloupka)
- Impacts of Health Taxes on the Attainment of the SDGs (Norman Maldonado-Vargas and Blanca Llorente)
- Expanding Health Taxation to Other Unhealthy Behaviours and Harmful Activities (Andreia Costa Santos, Thiago Hérick de Sá, Michael Oliver Hinsch, Ernesto Sanchez Triana, and Jeremy A Lauer)
- The Design of Effective Health Taxes (Lisa M Powell and Frank J Chaloupka)
- Health Taxes and Illicit Trade: Evidence and Courses of Action (Norman Maldonado-Vargas)
- Public Governance and Financing, and Earmarking Health Taxes (Ceren Ozer and Susan P Sparkes)
- Managing the Politics of Earmarked Health Taxes (Katherine Smith and Mark Hellowell)
- Monitoring and Measuring Health Taxes (Rosa Carolina Sandoval, Maxime Roche, Anne-Marie Perucic, Miriam Alvarado, Itziar Belausteguigoitia, Luis Galicia, and Guillermo Paraje)
- Health Taxes and Trade Law (Benn McGrady and Kritika Khanijo)
- A Political Economy Analysis of Health Taxes (Thomas F Babor, Jeff Collin, and Maristela G Monteiro)
- The Role of Civil Society in Tobacco Tax Reform in the Philippines (Filomeno Sta Ana, Angeli Vigo, and Jeremias Paul)
- The Future of Health Taxes: Helping It Happen (Angeli Vigo, Jeremy A Lauer, Franco Sassi, and Agnes Soucat)
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