Health financing in the context of the right to health 2012, para. 18
Paragraph- Paragraph text
- Under the right to health, consumption taxes must not disproportionately burden the poor. However, VAT may operate regressively, with the poor spending larger portions of their income on VAT than the wealthy. Raising the threshold for profits below which enterprises are not subject to VAT and distinguishing between luxury and necessity goods has been shown to increase the progressivity of VAT. Sin taxes may also be regressive and should be applied proportionately so that less expensive products used by the poor are taxed less than more expensive products used by the wealthy. Attention must also be paid to the financial impact sin taxes have on poor communities, who may purchase taxed products with greater frequency. VAT, sin taxes and other forms of consumption taxes that are primarily regressive are not in accordance with the obligation of States to respect the right to health.
- Legal status
- Non-negotiated soft law
- Body
- Special Rapporteur on the right of everyone to the enjoyment of the highest attainable standard of physical and mental health
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Health
- Poverty
- Person(s) affected
- All
- Year
- 2012
- Paragraph type
- Other
- Reference
- SR Health, Report to the UNGA (2012), A/67/302, para. 18.
- Paragraph number
- 18
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Date added
73 relationships, 73 entities