Sugar-Sweetened Beverage Taxes
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Washington DC: World Bank
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The purpose of this note is to provide an updated overview of 1) the rationale for implementing sugar-sweetened beverage (SSB) taxes, 2) the impact of SSB taxes on prices, the demand for SSBs and substitutes, and economic outcomes, and 3) tax design, revenue, and tax administration considerations. A summary of policy considerations is also provided to aid in decision-making.
Palabras clave
SUGAR-SWEETENED BEVERAGE, SBB TAXES, TAX DESIGN, REVENUE, ADMINISTRATION
