INSIGHTS AND EXPERTISE ON HEALTH TAXES

3 by 35 Initiative - Knowledge Repository

The 3 by 35 Initiative’s dedicated knowledge repository features technical resources and advocacy materials supporting countries and partners in implementing health taxes on tobacco, alcohol and/or sugar-sweetened beverages.

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  • Title page of publication

    Global report on the use of sugar-sweetened beverage taxes, 2025

    Report | World Health Organization

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  • Global report on the use of alcohol taxes, 2025

    Global report on the use of alcohol taxes, 2025

    Report | World Health Organization

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41 Resources


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Getting Fiscal Policies Right: Lessons and recommendations across NCD risk factors 
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NCD Alliance

Getting Fiscal Policies Right: Lessons and recommendations across NCD risk factors

Briefs & Fact Sheets

18 Sep 2024

This report highlights some of the most common fiscal policies consistent with NCD prevention as well as measures that are recommended as highly effective in reducing the enormous strain of NCDs. NCDs weigh on economies and exacerbate poverty and foo...

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 WHO technical manual on alcohol tax policy and administration 
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World Health Organization

WHO technical manual on alcohol tax policy and administration 

Guide

05 Dec 2023

The WHO technical manual on alcohol tax policy and administration&nbsp;is a practical guide and a call to action for policymakers and others involved in alcohol tax policymaking to develop strong policies considering each country's unique market stru...

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Global SSB Tax Database 
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World Bank Group

Global SSB Tax Database

Database

13 Oct 2023

The Global SSB Tax Database is an open source of data on sugar-sweetened beverage (SSB) tax designs worldwide. It is intended to support research, inform policy decisions, and guide the development of SSB taxation best practice. Scroll down to explor...

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Taxation of tobacco, alcohol, and sugarsweetened beverages: reviewing the evidence and dispelling the myths
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BMJ

Taxation of tobacco, alcohol, and sugarsweetened beverages: reviewing the evidence and dispelling the myths

Article

09 Oct 2023

AbstractThe article reviews the large body of evidence on how taxation affects the consumption of tobacco, alcohol, and sugar-sweetened beverages (SSB). There is abundant evidence that demand for tobacco, alcohol, and SSB is price-responsive and that...

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WHO report on the global tobacco epidemic, 2023: protect people from tobacco smoke
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World Health Organization

WHO report on the global tobacco epidemic, 2023: protect people from tobacco smoke

Publication

31 Jul 2023

The ninth&nbsp;WHO report on the global tobacco epidemic&nbsp;tracks the progress made by countries in tobacco control since 2008, and marks 15 years since the introduction of the MPOWER technical package which is designed to help countries implement...

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WHO manual on sugar-sweetened beverage taxation policies to promote healthy diets
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World Health Organization

WHO manual on sugar-sweetened beverage taxation policies to promote healthy diets

Guide

12 Dec 2022

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 th...

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"Proposed United Nations Handbook on Health Taxes for Developing Countries Chapter 4 – General Issues in Designing Health Taxes"
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UN Committee of Experts on International Cooperation in Tax Matters

"Proposed United Nations Handbook on Health Taxes for Developing Countries Chapter 4 – General Issues in Designing Health Taxes"

Publication

28 Oct 2022

At its 23rd Session in October 2021, the UN Committee of Experts on International Cooperation in Tax Matters considered note (E/C.18/2021/CRP.35) on a proposed new workstream on health taxes. Health taxes are excise taxes on tobacco, alcohol, sugar-s...

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WHO report on the global tobacco epidemic 2021: addressing new and emerging products
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World Health Organization (WHO)

WHO report on the global tobacco epidemic 2021: addressing new and emerging products

Report

27 Jul 2021

OverviewThe eighth&nbsp;WHO report on the global tobacco epidemic tracks the progress made by countries in tobacco control since 2008 and, for the first time, presents data on electronic nicotine delivery systems, such as ‘e-cigarettes’. The repo...

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ACCELERATING HEALTH TAXES

More about The 3 by 35 Initiative

The 3 by 35 Initiative is a global call urging countries to accelerate their implementation of health taxes to protect health, strengthen equity and boost domestic revenues—with decisive action over the next decade.