Since the 1950s, global life expectancy has risen by more than 150%. This can be attributed to medical and public health advances as well as social and political changes that have contributed to improved health outcomes.

In a world of changing physical environment, ideologies, and lifestyles, it is crucial that global health prepares for the changing priorities and evolving needs of populations. This can be achieved by building resilience through multilateral collaborations, aided by the continuing advance of innovative technologies.

Virtually all fiscal measures affect people’s health in one way or another. However, within this universe of policy tools a specific subset of measures are directly aimed at changing behaviours and risks that are strongly associated with health. We’ll refer to those as health taxes.

The epidemiological transition theory suggests that a shift from communicable to non-communicable diseases (NCDs) will be observed as countries develop economically and “modernise”. NCDs already cause the death of 41 million people each year, or 71% of all deaths globally, and are projected to increase further.