Equity as a consideration in evaluations of health taxes: a systematic review

BackgroundTaxing harmful products—such as tobacco, sugar, or alcohol—is a valuable way to improve population health. However, it is argued that excise duties on goods are regressive, because the payment burden falls on the poorest people. The extent to which distributional equity is incorporated into evaluations of the (potential or observed) effect of such taxes is unclear. The primary outcome of this systematic review of evaluations...