Health Taxes: Policy and Practice [E-Book]

Virtually all fiscal measures influence people's health, through their impacts on behavior, consumption, income and wealth. A narrow subset of fiscal measures, however, can be more directly aimed at improving health by targeting behaviors 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 the authors 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. The authors ask how and where they can be implemented. Critically, they build an argument throughout the book for why policymakers across government should care about health taxes.

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