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Distributional equity as a consideration in economic and modelling evaluations of health taxes: A systematic review

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  • Jain, Vageesh
  • Crosby, Liam
  • Baker, Peter
  • Chalkidou, Kalipso

Abstract

The extent to which distributional equity is incorporated into evaluations of the (potential or observed) impact of health taxes is unclear. This systematic review of economic and modelling evaluations investigating taxation on tobacco, sugar-sweetened-beverages (SSBs), or alcohol aims to assess the proportion that have considered distributional impact by income or socioeconomic group. Secondary aims included summarising the reported distributional impacts, for both costs and health benefits.

Suggested Citation

  • Jain, Vageesh & Crosby, Liam & Baker, Peter & Chalkidou, Kalipso, 2020. "Distributional equity as a consideration in economic and modelling evaluations of health taxes: A systematic review," Health Policy, Elsevier, vol. 124(9), pages 919-931.
    • Handle: RePEc:eee:hepoli:v:124:y:2020:i:9:p:919-931
    DOI: 10.1016/j.healthpol.2020.05.022
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