世界银行-改革卫生税以改善墨西哥的健康状况（英）

EXPLORINGHEALTH TAXESA series onFiscalpolicy&HealthKnowledgeNote#8ReforminghealthtaxestoimproveMexico’shealthPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedReforming health taxes to improve Mexico’s healthKnowledge Note on Health Taxes #8August 2025Health taxes are excise taxes on products that have a negative public health impact: tobacco, alcoholicbeverages, and sugar-sweetened beverages. The Health Taxes Knowledge Notes are a series of papers onfiscal policy and health. They address key questions about health taxes and the main issues that come upduringhealthtaxreforms.Theseries draws onglobalbest practices,scientificevidence,andtheWorldBank’sexperience supporting countries in designing and implementing health tax reforms. It is produced under theGlobal Tax Program’s Health Tax Project.This note was prepared by Norman Maldonado, Ceren Ozer and Jeremy Veillard, based on technical workby the World Bank and three background papers independently developed for the Bank by the Mexico’sNational Institute of Public Health–INSP (INSP 2025a, INSP 2025b, INSP 2025c). Authors are grateful toTruman Packard, Gisela García, Julie Ruel Bergeron, Gabriel Aguirre, Claudia Macías and Danielle Bloom fromthe World Bank for their review and valuable comments. The authors are grateful for the comments andfeedback from the following peer reviewers: Evan Blecher, Rafael Muñoz, Roberto Iunes and Kate Mandevillefrom World Bank, and Rosa Sandoval from the Pan American Health Organization. Authors also thankthe technical inputs and feedback provided by INSP: Tonatiunh Barrientos, Arantxa Colchero, Luz MiriamReynales,andBelenSaenz-de-MierafromUniversidaddeBajaCalifornia.Forquestionsorcomments,contactNorman Maldonado (normanmv@worldbank.org) or Ceren Ozer (cozer@worldbank.org).The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. Theydo not necessarily represent the views of the International Bank for Reconstruction and Development/WorldBankanditsaffiliatedorganizations,orthoseoftheExecutiveDirectorsoftheWorldBankorthegovernmentsthey represent.Attribution. Suggested citation: Maldonado, Norman, Ceren Ozer and Jeremy Veillard (2025). Reforminghealth taxes to improve Mexico’s health . Health Taxes Knowledge Note # 8. Global Tax Program, World Bank.Washington, DC.Coverphoto:BeautifulstreetsandcolorfulfacadesofSanMigueldeAllendeinGuanajuato,Mexico©Adobestock.REFORMING HEALTH TAXES TO IMPROVEMEXICO’S HEALTHTobacco, alcoholic beverages and Sugar-Sweetened Beverages (SSBs) are significant contributors to poorhealth in Mexico. These products generate both internalities and externalities1, resulting in premature andpreventable deaths. The individual and societal costs from these externalities and internalities are not reflec-ted in their market price, representing a market failure. In Mexico, 125,350 people lose their lives annually dueto the use of these products. In a