Health Taxes: Evidence, Revenue Potential, and Policy Lessons for Sustainable Health Financing
Under what conditions are health taxes most likely to achieve both health and fiscal objectives? This policy brief synthesizes the international evidence on health taxes, presents original revenue estimates for tobacco and alcohol taxation across PEPFAR Country Operational Plan (COP) countries, and identifies practical lessons for policymakers considering health taxes as part of broader domestic resource mobilization strategies.
Disclosures
This report was produced in part with funding from the Gates Foundation under grant INV-046280. The report’s contents are solely the responsibility of Boston University and do not necessarily represent the official views of the Gates Foundation.
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