Transcription of TAXATION OF SUGAR SWEETENED BEVERAGES
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TAXATION OF SUGAR SWEETENED . BEVERAGES . Policy Paper 8 JULY 2016. Economics Tax Analysis Chief Directorate Table of Contents Executive Summary .. 2. 1. Background .. 4. 2. SUGAR SWEETENED BEVERAGES Market in SA .. 7. 3. Policy Context and Rationale .. 9. 4. International Experience with Fiscal Measures .. 11. 5. Policy Design Options .. 14. 6. Legislative and Administrative Considerations .. 19. 7. Recommendation .. 21. Annexure I: Beverage Landscape in South Africa .. 22. Annexure II: International 24. Annexure III: Impact of SSB Taxes.
products adds to the total energy content of the product. SSBs contain added sugars such as sucrose or high fructose corn syrup and a 330ml or 12oz 3National Department of Health. (2013). Strategic Plan for the Prevention and Control of Non-Communicable Diseases 2013-17. Pretoria, South Africa: NDOH. 4World Medical Association (WMA). Accessed at
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