cover image: Saving Lives While Raising Revenue: Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes

Saving Lives While Raising Revenue: Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes

4 Nov 2024

Taxes and prices of tobacco products, alcoholic beverages, and sugar-sweetened beverages (SSBs) in Brazil are low compared to international peers. The ongoing landmark reform of indirect taxes (PLP 68/2024 and forthcoming Ordinary Law) provides an excellent opportunity to put in place well-designed excise taxes on tobacco, alcohol and SSBs.If well implemented, reforms of the tax structure and increases in tax rates can make them more effective at improving population health and raising additional tax revenue. Global evidence to support reforms is strong, supporting the use of well-designed and administered health taxes.Following global best practices, it is recommended that health taxes are focused on specific taxes or, when applied in mixed systems, that the specific taxes comprise a larger component of the excise tax than the ad valorem component. Tax rates, particularly for specific taxes, need to be increased significantly to align Brazil with the prices of international peers, and indexed to inflation plus three percentage points to protect real values of tax over time, and to reduce the affordability of tobacco, alcohol, and SSBs.
sdg 16 macroeconomics and economic growth::taxation & subsidies peace, justice and strong institutions sdg 3 good health and well-being health, nutrition and population::alcohol and substance abuse health, nutrition and population::tobacco use and control

Authors

Maldonado, N., Blecher, E., Fleischhaker, C.

Related Organizations

Johns Hopkins University
Nesta
University of Illinois at Chicago
Citation
“ Maldonado, N. ; Blecher, E. ; Fleischhaker, C. . 2024 . Saving Lives While Raising Revenue: Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes . Health Taxes Knowledge Note; No. 6. Global Tax Program . © Washington, DC: World Bank . http://hdl.handle.net/10986/42359 License: CC BY-NC 3.0 IGO . ”
Collection(s)
Miscellaneous Knowledge Notes Portuguese PDFs Available
DOI
https://doi.org/10.1596/42359
Identifier externaldocumentum
34402223
Identifier internaldocumentum
34402223
Pages
28
Published in
United States of America
Region country
Brazil
RelationisPartofseries
Health Taxes Knowledge Note; No. 6. Global Tax Program
Report
193957
Rights
CC BY-NC 3.0 IGO
Rights Holder
World Bank
Rights URI
https://creativecommons.org/licenses/by-nc/3.0/igo
UNIT
Prosperity-Econ Pol-Mac/Fis-Tax (EMFTX)
URI
https://hdl.handle.net/10986/42359
date disclosure
2024-11-04
region administrative
Latin America & Caribbean

Files

815309fc-d593-460b-a837-498160567fd1/download.pdf

433001b3-2605-41b2-85b7-f9911b6d3df2/download.txt

78c96188-450f-4f67-9e60-e0c0c246dffb/download.pdf

Table of Contents