Taxes on tobacco, alcohol and sugar sweetened beverages: Linkages and lessons learned

A review of taxes on tobacco, alcohol and sugary beverages in Social Sciences and Medicine concludes that while “specific taxes based on the volume of beverages are likely to reduce the demand for SSBs, policy makers should also consider taxes on alcohol and SSBs that tax the dose of the alcohol and calories in order to create supply-side incentives for producers to lower alcohol and calorie levels in existing products or promote products with lower levels of alcohol and calories.”