Impuestos selectivos al consumo de bebidas azucaradas en América Latina y el Caribe
File(s)
Published version
Author(s)
Type
Journal Article
Abstract
Objective. To characterize the design of excise taxes on sugar-sweetened beverages (SSBs) in Latin America and the Caribbean and assess opportunities to increase their impact on SSB consumption and health.Methods. A comprehensive search and review of the legislation in effect as of March 2019, collected through existing Pan American Health Organization and World Health Organization monitoring tools, secondary sour-ces, and surveying ministries of finance. The analysis focused on the type of products taxed, and the structure and base of these excise taxes.Results. Out of the 33 countries analyzed, 21 apply excise taxes on SSBs. Seven countries also apply excise taxes on bottled water and at least four include sugar-sweetened milk drinks. Ten of these excise taxes are ad valorem with some tax bases set early in the value chain, seven are amount-specific, and four have either a combined or mixed structure. Three countries apply excise taxes based on sugar concentration.Conclusions. While the number of countries applying excise taxes on SSBs is promising, there is great hete-rogeneity in design in terms of structure, tax base, and products taxed. Existing excise taxes could be further leveraged to improve their impact on SSB consumption and health by including all categories of SSBs, exclu-ding bottled water, and relying more on amount-specific taxes regularly adjusted for inflation and possibly based on sugar concentration. All countries would benefit from additional guidance. Future research should aim to address this gap.
Date Issued
2021-08-01
Date Acceptance
2022-12-01
Citation
Revista Panamericana de Salud Pública, 2021, 45
ISSN
1020-4989
Publisher
Pan American Health Organization
Journal / Book Title
Revista Panamericana de Salud Pública
Volume
45
Copyright Statement
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License URL
Identifier
https://www.ncbi.nlm.nih.gov/pubmed/34539768
PII: RPSP.2021.124
Subjects
Noncommunicable diseases
health economics
legislation as topic
nutrition policy
obesity
Publication Status
Published
Coverage Spatial
United States
Article Number
e17
Date Publish Online
2021-01-15