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Virtually all fiscal measures influence people's health, through
their impacts on behaviour, consumption, income and wealth. A
narrow subset of fiscal measures, however, can be more directly
aimed at improving health by targeting behaviours and risks that
are known to be strongly associated with health outcomes. The
purpose of this book is to discuss the subject of these measures,
which we define as 'health taxes'. The book aims to enumerate key
health taxes of interest, explore their positive and negative
effects, and how these effects are influenced by the design of
these taxes and the context in which they are applied. We ask how
and where they can be implemented. Critically, we build an argument
throughout the book for why policymakers across government should
care about health taxes.
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