Global strategy on diet, physical activity and health
The Global Action Plan for the Prevention and Control of Noncommunicable Diseases 2013–2020 proposes that "as appropriate to national context, countries consider the use of economic tools that are justified by evidence, and may include taxes and subsidies, to improve access to healthy dietary choices and create incentives for behaviours associated with improved health outcomes and discourage the consumption of less healthy options".
The Comprehensive Implementation Plan on Maternal, Infant and Young Child Nutrition 2012 also considers that "trade measures, taxes and subsidies are an important means of guaranteeing access and enabling healthy dietary choices". Furthermore the Report of the Commission on Ending Childhood recommends to "implement an effective tax on sugar-sweetened beverages".
To address the increasing number of requests from Member States for guidance on how to design fiscal policies on diet, the World Health Organisation (WHO) convened a technical meeting of global experts in fiscal policies on 5–6 May 2015 in Geneva.
The main objectives of the meeting were to review evidence and existing guidance, discuss country case studies and provide considerations with regards to the scope, design and implementation of effective fiscal policies on diet.
It was concluded that there is reasonable and increasing evidence that appropriately designed taxes on sugar sweetened beverages would result in proportional reductions in consumption, especially if aimed at raising the retail price by 20% or more.