When using taxes to promote healthier diets, policymakers are faced with considerations such as what products to tax, what type of tax to implement and what substitutes or market alternatives are available if consumers indeed stray from newly taxed items.

In 2015 the World Health Organization assessed several different country examples of fiscal policies on sugary beverages — as well as food with high sugar and salt content — in response to member states requests for a guide to help them design their own tax policies to promote healthier food and beverage consumption. 

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