Summary:
Globally, the prevalence of non-communicable diseases (NCDs) linked to nutrition and obesity has been rising gradually, necessitating the implementation of efficient interventions to address the underlying causes. Taxing sugar-sweetened beverages (SSBs) is one of the evidence-based policy solutions that can be implemented to promote better diets and healthier choices.
Policymakers and other stakeholders active in developing SSB tax policies to support population health and diets will find this tax handbook to be a useful resource. It offers support on the policy-cycle development process to implement SSB taxation, from problem identification and situation analysis through policy design, development, and implementation to the monitoring and evaluation phase. It also includes summaries and case studies of SSB global taxation evidence. The handbook also exposes and refutes business strategies intended to discourage legislators from enacting these taxes.
SSB taxes have the potential to benefit all parties involved: the government, public health (and avoided medical expenses), and health equity.