Obesity and diet-related noncommunicable diseases (NCDs) have been steadily increasing globally, and with them, a pressing need to implement effective responses to address the contributing factors. Among the available evidence-based policy options that enable healthier choices and improved diets is the implementation of taxes on sugar-sweetened beverages (SSBs).

This tax manual is a practical guide for policy-makers and others involved in SSB tax policy development to promote healthy diets and populations. It features summaries and case studies of SSB global taxation evidence, and provides support on the policy-cycle development process to implement SSB taxation — from problem identification and situation analysis through policy design, development and implementation to the monitoring and evaluation phase. Additionally, the manual identifies and debunks industry tactics designed to dissuade policy-makers from implementing these taxes.  

SSB taxes can be a win-win-win strategy: a win for public health (and averted health-care costs), a win for government revenue, and a win for health equity.                     

Report by the World Health Organization