Document Type : Review Article
Authors
1
Department of Healthcare Management, Faculty of Management and Medical Information Sciences, Kerman, Iran
2
School of Public Health and Safety, Shahid Beheshti University of Medical Sciences, Tehran, Iran
3
Secretaries of the Supreme Council for Health and Food Security, Iran Ministry of Health and Medical Education, Tehran, Iran
4
Center for Primary Health Care Network Management, Iran Ministry of Health and Medical Education., Tehran, Iran
5
TDR Grantee at IIHMR University, Jaipur, India
Abstract
Introduction: Many governments now tax products that harm health, but these sin taxes differ a great deal in how they are justified, designed and evaluated. In this review, we mapped the published evidence on taxes applied to tobacco, alcohol, sugar-sweetened beverages (SSBs) and unhealthy foods. We looked at what these taxes were meant to achieve, how they were designed, what outcomes were reported and what problems arose during implementation.
Methods: This study was conducted using the Arksey and O'Malley scoping review framework, which systematically maps the breadth and depth of research evidence on sin-tax policies globally. The framework allows identification and synthesis of key concepts, research gaps, and implementation outcomes in a structured manner without focusing on quality assessment, suitable for emerging or broadly scoped topics. We systematically searched three databases including ISI/Web of Science, Medline/PubMed, Scopus, as well as Google Scholar. Searched limited to publication within the last ten years, by 6th June 2024. The search included keywords related to sin-tax, tax regulations, and unhealthy product selection criteria. Of the 2,735 records retrieved, 31 studies remained after screening and full-text review. Reporting followed PRISMA-ScR, and we used MAXQDA 20 for thematic synthesis. .
Results: Two aims came up again and again: cutting the use of harmful products and raising revenue. Evidence indicates reductions in unhealthy product consumption post-taxation. However, effectiveness is influenced by socio-economic, cultural, and political factors, with associated challenges including illicit trade, regressive impacts on low-income populations, and industry lobbying. Policy designs incorporating public education and social protections enhance success.
Conclusions: Sin taxes that are well designed can protect public health and raise government revenue at the same time. To maximize effectiveness and equity, policies must be context-specific, incorporate measures to protect vulnerable groups, ensure robust enforcement against tax evasion, and be accompanied by public awareness campaigns. Future research should focus on longitudinal outcomes and optimization of policy frameworks.
Highlights
Roya Rajaee (Google Scholar) (PubMed)
Hamed Dehnavi (Google Scholar) (PubMed)
Lida Shams (Google Scholar) (PubMed)
Safoura Shahmoradi (Google Scholar) (PubMed)
Hamideh Javadinasab (Google Scholar) (PubMed)
Tejas Wakde (Google Scholar) (PubMed)
Marziyeh Najafi (Google Scholar) (PubMed)
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