In countries around the world, tobacco use, excessive alcohol consumption, and consumption of sugar-sweetened beverages (SSBs) are significant contributors to the global epidemic of noncommunicable diseases. As a consequence, they contribute, as well, to excess health care costs and productivity losses. A large and growing body of research documents that taxes specific to such products, known as excise taxes, reduce consumption of these products and thereby diminish their adverse health consequences. Although such taxation has historically been motivated primarily by revenue generation, governments are increasingly using these taxes to discourage unhealthy consumption. We review the global evidence on the impact of taxes and prices on the consumption of these products and the health and social consequences. We then evaluate arguments commonly raised against these taxes, identify best practices in excise tax policy, and conclude with a summary of the current status of tobacco, alcohol, and SSB excise taxes globally.

中文翻译：

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使用消费税减少烟草，酒精和含糖饮料的消费。

在世界各国，烟草使用，过量饮酒和食用含糖饮料（SSB）是造成全球非传染性疾病流行的重要原因。结果，它们也造成了额外的医疗费用和生产力损失。大量且不断增长的研究文件表明，对此类产品征收的特定税款（称为消费税）可减少此类产品的消费，从而减少其对健康的不良后果。尽管从历史上讲，这种税收主要是靠创收来推动的，但各国政府越来越多地使用这些税收来遏制不健康的消费。我们回顾了有关税收和价格对这些产品的消费以及健康和社会后果的影响的全球证据。