印度卫生税形势诊断（英）

Investment Rating - The report does not explicitly provide an investment rating for the health taxes landscape in India. Core Insights - The consumption of tobacco, alcohol, and sugar-sweetened beverages (SSBs) in India leads to significant public health challenges, with 1.6 million deaths and 49.3 million disability-adjusted life years lost annually. These products are major risk factors for noncommunicable diseases, responsible for 64.9 percent of all deaths in India as of 2019 [13] - Health taxes have been effective globally in reducing consumption and generating revenue while addressing market failures from negative externalities and internalities. India's current indirect tax system poses challenges due to its complexity and inconsistencies [13] - Reforming health taxes requires addressing inconsistencies, improving tax compliance, and introducing new tax structures based on the relative harm of each product [13] Summary by Sections 1. Introduction - The report highlights the significant health and economic burdens associated with the consumption of demerit products in India, emphasizing the need for effective taxation to mitigate these issues [22][24] 2. Why Health Taxes Matter - Health taxes are justified due to market failures associated with demerit products, which lead to negative externalities and internalities. Taxing these products can enhance welfare by reducing consumption to socially efficient levels [28][29] - The revenue generated from health taxes can finance healthcare and development programs, making them a dual benefit for public health and government revenue [31] 3. The Consumption of Unhealthy Products in India - India is the second-largest consumer of tobacco globally, with approximately 267 million users. The prevalence of tobacco use is significantly higher among men compared to women [45][46] - Alcohol consumption among adults in India was estimated at 17.1 percent in 2019, with a notable gender disparity in usage [59][60] 4. Economic Burden Associated with the Consumption of Unhealthy Products - The economic burden from tobacco-related costs is estimated at US$36.2 billion annually, while alcohol-related costs amount to US$31.4 billion [13] 5. Health Taxes in India - The current indirect tax system in India includes a national-level Goods and Services Tax (GST) on tobacco and SSBs, as well as state-level excise duties and VAT on alcohol. The complexity and inconsistencies of this system pose challenges for effective taxation [13][27] - The report discusses the need for increasing specific excise taxes and simplifying the tax structure to better regulate unhealthy products [13] 6. Health Taxes in India: Challenges and Opportunities - The report identifies challenges in reforming health taxes, including knowledge gaps and the need for detailed state-level analysis of alcohol taxation [13][27]