The Establishment and Use of Dedicated Taxes for Health

This report aims to document the history and scope of the use of dedicated taxes for health promotion. It provides a rationale for the introduction of tobacco taxes, some or all of which may be earmarked for health promotion activities. It highlights the processes, strategies, and challenges involved, and also summarizes a number of examples of states and countries which have already gone down this track.

The different organizational structures for administering the dedicated funds are described, the underpinning rationales are outlined, and a summary of the advantages and disadvantages of each organizational model is provided. The report also examines legislative and governance considerations, and explores the challenging area of evaluating the organizations and their work.

Finally, the important role of the new funding organizations in tobacco control receives consideration, with a focus on the role they may play in the replacement of tobacco sponsorship.