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Table 2 Number of studies identifying health impacts by tax rate and product

From: Policy lessons from health taxes: a systematic review of empirical studies

Tax rate and product Number of studies that found a positive health impact Number of studies that found no, or negative, health impacts
Tax rate of <20% SSBs 3 5
Tax rate of 20% + SSBs 8 0
Tax rate of <20% food products 4 3
Tax rate of 20% + food products 3 0
Total 18 8