Saving Lives While Raising Revenue
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Washington, DC: World Bank
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Taxes and prices of tobacco products,
alcoholic beverages, and sugar-sweetened beverages (SSBs) in
Brazil are low compared to international peers. The ongoing
landmark reform of indirect taxes (PLP 68/2024 and
forthcoming Ordinary Law) provides an excellent opportunity
to put in place well-designed excise taxes on tobacco,
alcohol and SSBs.If well implemented, reforms of the tax
structure and increases in tax rates can make them more
effective at improving population health and raising
additional tax revenue. Global evidence to support reforms
is strong, supporting the use of well-designed and
administered health taxes.Following global best practices,
it is recommended that health taxes are focused on specific
taxes or, when applied in mixed systems, that the specific
taxes comprise a larger component of the excise tax than the
ad valorem component. Tax rates, particularly for specific
taxes, need to be increased significantly to align Brazil
with the prices of international peers, and indexed to
inflation plus three percentage points to protect real
values of tax over time, and to reduce the affordability of
tobacco, alcohol, and SSBs.
Palabras clave
GOOD HEALTH, STRONG INSTITUTIONS, INDIRECT TAXES REFORM, EXCISE TAXES, HEALTH IMPACT