Health Taxes: A Policy And Practice Guide

This book is the result of knowledge exchange between the staff of the World Health Organization (WHO) and a multidisciplinary team of researchers and policymakers. The purpose is to bring sharper focus to the subject of health taxes, and to expose its various facets in turn. Health Taxes aims to enumerate the 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 for why policymakers across government should care about health taxes throughout the book.