世界银行-在增加收入的同时拯救生命:巴西间接税改革改善烟草、酒精和含糖饮料消费税的机遇(英)

Public Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure Authorized 2 | HEALTH TAXES KNOWLEDGE NOTE #6: BRAZIL 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 #6 Health taxes are excise taxes on products that have a negative public health impact: tobacco, alcoholic beverages, and sugar-sweetened beverages. The Health Taxes Knowledge Notes is a series on fiscal policy and health. It responds to specific questions on health taxes and key issues raised during health tax reforms, based on global best practices, scientific evidence, and the World Bank’s experience from working with countries on design and implementation of health tax reforms. The series is produced under the Global Tax Program Health Taxes Project. Join us as we explore effective use of health taxes to improve population health and the fiscal environment. This note was prepared by Norman Maldonado, Evan Blecher and Cornelius Fleischhaker. Authors thank Ceren Ozer, Chris Lane, and Danielle Bloom for their review and valuable feedback during drafting. Authors are grateful to German Rodriguez-Iglesias and Jeffrey Drope (Tobacconomics, Johns Hopkins University), for their technical inputs to develop this note and the useful comments to the first version. Authors also thank to colleagues from World Bank (Edson Araujo and Rajiv Kumar), and OECD (Bert Brys, Jean-Baptiste Carpentier, Melina Rocha, Céline Colin) for their thoughtful and thorough review of the note, and their insightful comments and constructive feedback. For questions or feedback, please contact Norman Maldonado, Evan Blecher, and Cornelius Fleischhaker. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent. Attribution Please cite the work as follows: “Maldonado N., Blecher E, and 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, World Bank. Washington, DC.” Cover photo: © Adobestock. October 2024 3 | HEALTH TAXES KNOWLEDGE NOTE #6: BRAZIL SUMMARY AND RECOMMENDATIONS 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 impleme

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2024-11-18
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世界银行-在增加收入的同时拯救生命:巴西间接税改革改善烟草、酒精和含糖饮料消费税的机遇(英),点击即可下载。报告格式为PDF,大小1.38M,页数26页,欢迎下载。

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