Obesity is a global problem. Sugar-sweetened beverages are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing sugar-sweetened beverages to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describe three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.
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