This report provides guidance about designing, defending and implementing a robust SSB tax based on the experiences from countries and local jurisdictions around the world who have attempted to implement a tax. The report explores common barriers and enablers to SSB tax implementation. It is aimed primarily at policymakers seeking to implement SSB taxes.
Lessons can be drawn from governments that have successfully passed and implemented or attempted to pass an SSB tax. This report outlines the lessons learned from those examples on:
- What evidence is required.
- How to design the tax.
- How to run and sustain a public and political campaign in support of the tax.
- How to frame the tax.
- How best to engage with stakeholders.
- How to defend against common arguments against the tax.
WCRF offers the following advice on designing a sugar-sweetened beverage tax:
- Be prepared with evidence.
- Carefully consider the local context.
- Be strategic.
- Develop a broad base of support.
- Prepare for push back.
- Scrutinise the tax design.