Report of the Special Rapporteur on the right to food, par. 85 (2016)

Text of the recommendation

85. Various countries have also taxed beverages that contain high levels of sugar or other sweeteners. While in some countries the revenue goes directly to the general budget or to the health sector, others use such funds for specific nutrition - and health-related projects. For example, Mexico uses revenue to finance programmes addressing malnutrition and obesity-related diseases, and the Navajo Nation earmarks tax revenues for such projects as farming, healthy convenience stores and health classes.