Calculating Standardized Tax Share and Other Price and Tax Policy Indicators for Sugar-Sweetened Beverages in Latin America and the Caribbean: Methodological Note

This note describes the methodology that PAHO developed for estimating a tax share indicator and other tax policy and price indicators for selected non-alcoholic beverages, based on the methodology used by WHO to monitor prices and taxes applied on tobacco products since 2008. It outlines the definition of the scope and beverages for which the tax share is calculated; a description of the data collection and analysis process; and an explanation of key components of the tax share calculation. It also defines additional indicators on prices, affordability, and tax policies.