Study by: Austrian Institute of Economic Research – ECORYS Holding BV
The objective of the study is to conduct an in-depth analysis of the design of health taxes in the EU, gather evidence on
their direct and indirect impacts and broadly assess costs versus benefits, in order to draw conclusions and identify best
practices in member countries, in particular pertinent to revenue generation, consumer behavioural change, health impacts,
redistributive effects and internal market aspects. The study aims to fill in data gaps and provide the European Commission
with evidence to analyse the performance of existing health taxes, as to inform potential future policy-making in this area.
The scope of this study covers the taxation schemes in place in EU member countries, notably those on HFSS products (high
in fat, sugar or salt), including non-alcoholic drinks.