If tiered on the beverage, the tiers are sugar-content-based
Data type:
Categorical
Indicator Id:
7765
Rationale:
Assessing if excise is defined as a uniform rate or varies based on specific characteristic of a sugar-sweetened carbonated beverage. We aim to identify through this the countries that vary their rates based on sugar concentration
Definition:
A uniform excise tax system corresponds to a unique rate applying to all sugar-sweetened carbonated beverage; a tiered excise tax system corresponds to different rates applied to sugar-sweetened carbonated beverage, which can be based on sugar content, beverage characteristics, volume, etc. If the excise tax system applied to sugar-sweetened carbonated beverage is tiered, we indicate if the tiers are defined based on the sugar concentration of beverages.
Method of estimation:
Assessment of application of a type of excise tax based on feedback from country focal points and analysis of underlying tax law in the country.
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