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Table
Indicator name:
Tax: use of earmarked excise tax on beverages
Data type:
Text
Indicator Id:
7746
Rationale:
Collect information on the application of earmarked taxes on alcoholic and/or non-alcoholic beverages for health purposes as this is of interest for Ministries of Health as an additional source of revenues for the health sector.
Definition:
Taxing alcoholic and/or non-alcoholic beverages raises public revenue. Earmarking this revenue for a specific government program for health purposes can help boost revenues for the health sector. Using earmarking of some portion of excise tax revenue for health promotion or other public goods may help garner public support for the taxation of alcoholic and/or non-alcoholic beverages while complementing its intended health impact.
Disaggregation:
Use of earmarked excise tax on alcoholic beverages

Use of earmarked excise tax on non-alcoholic beverages

Method of measurement
Reported use of excise tax for earmarking as defined in a country’s legislation.
Method of estimation:
NA
Expected frequency of data dissemination:
Biennial
Expected frequency of data collection:
Biennial
Contact person email:
perucica@who.int
Name:
Anne-Marie Perucic
IMRID:
7746
Limitations:
May be missing earmark use in other countries.
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