dc.contributor.author	Maldonado, N.
dc.contributor.author	Blecher, E.
dc.contributor.author	Fleischhaker, C.
dc.date.accessioned	2024-11-04T19:59:58Z
dc.date.available	2024-11-04T19:59:58Z
dc.date.issued	2024-11-04
dc.description.abstract	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.	en
dc.identifier	http://documents.worldbank.org/curated/en/099055110092499538/IDU1836439fd1d315143231b7471d709cf25bc2f
dc.identifier.doi	10.1596/42359
dc.identifier.uri	https://hdl.handle.net/10986/42359
dc.language	English
dc.language.iso	en_US
dc.publisher	Washington, DC: World Bank
dc.relation.ispartofseries	Health Taxes Knowledge Note; No. 6. Global Tax Program
dc.rights	CC BY-NC 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	https://creativecommons.org/licenses/by-nc/3.0/igo
dc.subject	GOOD HEALTH
dc.subject	STRONG INSTITUTIONS
dc.subject	INDIRECT TAXES REFORM
dc.subject	EXCISE TAXES
dc.subject	HEALTH IMPACT
dc.title	Saving Lives While Raising Revenue	en
dc.title.subtitle	Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes	en
dc.type	Report
dspace.entity.type	Publication
okr.crossref.title	Saving Lives While Raising Revenue: Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes
okr.date.disclosure	2024-11-04
okr.date.doiregistration	2025-04-07T08:14:44.630840Z
okr.date.doiregistration	2025-04-08T16:06:30.952539Z
okr.date.doiregistration	2025-04-09T02:47:12.523634Z
okr.date.lastmodified	2024-10-09T00:00:00Z	en
okr.doctype	Report
okr.doctype	Publications & Research
okr.docurl	http://documents.worldbank.org/curated/en/099055110092499538/IDU1836439fd1d315143231b7471d709cf25bc2f
okr.guid	099055110092499538
okr.identifier.docmid	IDU-836439fd-d315-4323-b747-d709cf25bc2f
okr.identifier.doi	https://doi.org/10.1596/42359
okr.identifier.externaldocumentum	34402223
okr.identifier.internaldocumentum	34402223
okr.identifier.report	193957
okr.import.id	5677
okr.imported	true	en
okr.language.supported	en
okr.pdfurl	http://documents.worldbank.org/curated/en/099055110092499538/pdf/IDU1836439fd1d315143231b7471d709cf25bc2f.pdf	en
okr.region.administrative	Latin America & Caribbean
okr.region.country	Brazil
okr.topic	Health, Nutrition and Population::Tobacco Use and Control
okr.topic	Health, Nutrition and Population::Alcohol and Substance Abuse
okr.topic	Macroeconomics and Economic Growth::Taxation & Subsidies
okr.unit	Prosperity-Econ Pol-Mac/Fis-Tax (EMFTX)

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

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