This WHO technical manual on tobacco tax policy and administration builds upon the 2010 WHO technical manual on tobacco tax administration by further detailing the strategies for effective tobacco tax policy development, design, implementation and administration. This 2021 edition also serves as an update to the 2010 manual, incorporating the latest developments in science, technology and policy, as well as providing illustrative recent examples from a variety of countries. The best practices laid out in this manual are designed to inform governments on the development of their tobacco taxation policy, facilitating the achievement of their health and revenue objectives while also supporting their overall development strategy.

As the number of countries taxing SSBs increases, the available and emerging empirical evidence indicates that SSB taxation can be an effective lever for promoting healthier diets and improving population health. This guide is designed to support health and finance ministries in the growing number of countries that are exploring the use of SSB taxation to promote healthy diets, advance population health and improve societal welfare. Specifically, this manual is designed to (1) explain key economic concepts related to SSB taxation for public health personnel and SSB tax advocates to aid effective discussions and negotiations with financial officers and (2) provide finance ministry and health ministry officials with appropriate national-level examples in the implementation of SSB excise taxes, along with key considerations and strategies for effective SSB tax policy development, design, implementation and administration.

This document is the first in a series that, taken together, provides a practical overview of approaches to develop, strengthen, and implement health taxes.

The Sage Handbook of Addiction Psychology presents a comprehensive overview of the state of the science behind the psychology of addiction, offering a crucial resource for psychologists engaged in both research and practice. The Handbook features a distinguished international group of contributors, all renowned specialists in their respective fields and emphasizes a forward-looking perspective. Chapters delve into psychological theories of addiction and evidence-based addiction treatment, offering practical insights on the intricacies of addiction psychology. The handbook takes a holistic approach by incorporating neighbouring fields traditionally outside of psychology; it explores economics, genetics, public health, neurobiology, computer science, and sociology, recognizing that psychology and individual-centered perspectives are just one facet of addiction. This multifaceted approach ensures that readers gain a broad understanding of the psychology of addiction, fostering a comprehensive and nuanced comprehension of this complex subject. With Substance Use Disorders ranking among the most prevalent mental health concerns globally, this handbook, designed from the ground up for students and researchers, is an essential resource for those seeking a deep understanding of the field of addiction psychology. Part 1. Background, including history and epidemiology. PART 2. Vulnerability, including psychological, environmental, and biological factors. PART 3 Interventions PART 4 Specific addictions PART 5 Future directions

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.