Global Health Law Research Guide

Sugary drink taxes are imposed on added sugar-sweetened beverages to discourage consumption and battle obesity-related health problems. The tax may be levied on sodas, energy drinks, concentrates, and other beverages.

• The University of North Carolina at Chapel Hill’s Global Food Research Program includes a useful map of sugary drink taxes around the world that includes details on the amounts of taxes and the types of drinks to which they apply. The site also includes detailed fact sheets on a variety of topics (e.g. Why tax sugary drinks?) and country-specific pages that sometimes link to the laws.
• The WHO Health Taxes page includes materials on a variety of health-related taxes such as sugary drink taxes, including the report Health Taxes Save Lives: Employing Effective Excise Taxes on Tobacco, Alcohol, and Sugary Beverages (2019). 
• See also the Tax Policy Center’s 2016 report The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content.