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01.12.2015 | Research article | Ausgabe 1/2015 Open Access

BMC Public Health 1/2015

Studying the consumption and health outcomes of fiscal interventions (taxes and subsidies) on food and beverages in countries of different income classifications; a systematic review

BMC Public Health > Ausgabe 1/2015
AMAAP Alagiyawanna, Nick Townsend, Oli Mytton, Pete Scarborough, Nia Roberts, Mike Rayner
Wichtige Hinweise

Electronic supplementary material

The online version of this article (doi:10.​1186/​s12889-015-2201-8) contains supplementary material, which is available to authorized users.

Competing interests

The authors declare that they have no competing interests.

Authors’ contributions

All authors conceived the review. Wrote the first draft of the manuscript: AA. Development of search strategy: AA and NR. Contributed to the writing of the manuscript: AA, NT, PS OM and MR. Selection of studies: AA, NT and OM. Extraction of data: AA, NT. Contributed substantially to the methods for addressing quality of studies in the review: AA and NT. All authors read and approved the final manuscript.



Governments use fiscal interventions (FIs) on food and beverages to encourage healthy food behaviour and positive health outcomes. The objective of this review was to study the behavioural and health outcomes of implemented food and beverage FIs in the form of taxes and subsidies in countries of different income classifications.


The present systematic review was conducted in accordance with Cochrane protocols. The search was carried out on academic and grey literature in English, for studies conducted in different countries on implemented FIs on food and non-alcoholic beverages and health outcomes, with a special focus on the income of those countries.


Eighteen studies met the inclusion criteria and 14 were from peer- reviewed journals. Thirteen studies came from high-income (HI) countries, four from upper middle-income (UMI) countries and only one came from a lower middle-income (LMI) country. There were no studies from lower-income (LI) countries. Of these 18 studies; nine focused on taxes, all of which were from HI countries. Evidence suggests that FIs on foods can influence consumption of taxed and subsidized foods and consequently have the potential to improve health.


Although this review supports previous findings that FIs can have an impact on healthy food consumption, it also highlights the lack of evidence available from UMI, LMI and LI countries on such interventions. Therefore, evidence from HI countries may not be directly applicable to middle-income and LI countries. Similar research conducted in middle and low income countries will be beneficial in advocating policy makers on the effectiveness of FIs in countering the growing issues of non-communicable diseases in these countries.
Additional file 1: Search strategy. (PDF 229 kb)
Additional file 2: Adjusted criteria for the quality assessment tool for quantitative studies. (PDF 88 kb)
Additional file 3: Description of the intervention and quality assessment of study. (DOC 106 kb)
Additional file 4: PRISMA 2009 checklist. (PDF 301 kb)
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