- Executive Summary
- The Corporate Accountability and Public Participation Africa (CAPPA) released a pivotal report on Sugar Sweetened Beverages (SSBs) in Nigeria February 2024. Using a sample size of 1200 across Lagos, Onitsha, and Kano, the report (Potential Fiscal and Public Health Effects of Sugar Sweetened Beverage Tax in Nigeria) showed the pattern of SSBs consumption in Nigeria. Men consume SSBs more than women and the peak consumption age category is 15 — 19 years old. SSBs consumption declines from there. The model in the report show the impact of increases in SSBs tax in Nigeria from the current N10 per litre to N130 per litre on the price of SSBs, and the impact of the price changes that will follow the increases in SSBs tax on consumption of SSBs. As expected, the fiscal impact is huge, showing a 972% on current estimates of N68 billion to N729 billion annually. In the model, as shown in the report, given price and cross elasticities, a N130 per litre SSBs tax will lead to a 39% increase in the price of SSBs, a 29% reduction in consumption, and a N729 billion increase in government revenue. All these will result in a 5% decrease in Nigerians Body Mass Index (BMI) of 4% over a 5-year period.
- The report relied on three major works – a survey of 1200 people across Lagos, Onitsha, and Kano for SSBs consumption pattern, internet price check for prices of SSBs, and the overweight and obesity work by Adetiloye et at (2021) for the baseline body mass index. The survey on consumption pattern relies on a very small sample of 1200 for a potential understanding of SSBs consumption pattern for a population of 220 million. But it is the reliance on the BMI data by Adetiloye et al that overstretches the conclusions and ramifications of the report. The BMI reported in 2020 was an aggregation of all overweight and obesity report since 1990. In the Adetiloye et al BMI report, there was no specific suggestion that the BMI reported was caused by SSBs consumption patterns. Indeed, there is no specific mention in the report that the prevalence of the overweight and obesity was directly traced to the consumption of SSBs. Amongst the causes attributed by the report include sedentary lifestyle, the consumption of processes foods, and unhealthy lifestyles. Therefore, using the report as the basis for the computation and estimation of the response to increases in prices of SSBs and the follow up conclusions are therefore weak. The CAPPA report has used a broad overweight and obesity data for a narrow SSBs analysis for both health and fiscal conclusions. ThinkBusiness Africa believes that Adetiloye et al would consider this overstretched. The CAPPA report is at best a demonstration of the correlation between SSBs and obesity and diabetes, and not a causation.
- The CAPPA report shows a 4’» reduction in Body Mass Index over a 5-year period. The CAPPA report, given price and cross elasticities, that a staggering 1200% increase in SSBs tax in Nigeria to at least N130 per litre will lead to 39% increase in the price of SSBs and a 29% in reduction in the consumption of SSBs in the country to achieve an increase in government revenue of N729 billion annually and a 4% reduction in BMI over a 5-year period. This conclusion goes to show that the solution to the growth in obesity and diabetes requires a broader and concerted individual, business, and government efforts and not the narrow increase in SSBs taxes.
- The required increase in SSBs taxes of 92796 to reach N729 billion is near 1009a of the 2024 health budget of the federal government of Nigeria. The SSBs tax increase of at least N130 per litre recommended in the CAPPA report will mean a 927% increase in the current revenue from SSBs taxes in Nigeria. The report thus suggests that an increase in SSBs taxes from the current estimates of N68 billion to N729 billion annually is required to deliver a 5% reduction in BMIs in Nigerians over a 5-year period. It is staggering considering that the federal government planned health budget in 2024 is just above N1.2 trillion. If CAPPA does have its way, the government will receive about 60% of its health budget from the increases in SSBs taxes. In the context, increases in SSBs taxes is not just funding the control of the growth in obesity and diabetes, but funding over half of federal government expenditure on health. While the report advocated for dedicated expenditures, that has not been achieved in near three years of existing SSBs tax.
- This report is also motivated to show that the objectives of a potential staggering increases in SSBs tax in Nigeria will not be achieved based on the CAPPA report. This report is careful to stress that what the CAPPA report has established is a correlation and not causation. Using increases in SSBs taxes, assuming to deal with causation, when that has not been established, will not achieve the desired result but would have heaped heavy and unbearable tax burden on the SSBs sector in the Nigerian economy.
- The remainder of the report is arranged as follows:
- Section two provides detailed description of the SSBs industry in Nigeria
- Section three is the core of this report. It examines the underlying data and
- assumptions of the CAPPA report, the implications of its conclusions for health, and SSBs tax and fiscal policy in Nigeria.
- Section four concludes and provides some recommendation.
- Introduction, Contexts and Motivation
- The Corporate Accountability and Public Participation Africa (CAPPA) has just released a report on Sugar Sweetened Beverages (SSBs) tax. CAPPA, a non- governmental organization and public health agency has just released a report PotentiaI Fiscal and Public Health Effects of Sugar Sweetened BeveragesTax (2024). The report released February 2024 reached three main conclusions.
- The report shows significant gender and age disparities in in SSBs consumption in Nigeria. First, relying on data from a 2023 survey on SSB consumption patterns in Nigeria, it reported significant gender and age disparities in SSB consumption. Relating to gender, it found “that males consistently exceed females in SSB consumption.” That is, for all age groups, the report shows that males cons ume more SSBs than females. In the age categories, the report showed that the peak age consumption is 15 — 19. By implication, it does mean that the rate of SSB consumption declines after age 20.
- The second conclusion reached by the report is that an increase of N130 per litre on every SSB will lead to a 39P« increase in price per litre. In the simulation exercise conducted in the report, it showed a 29% decrease in ”expected aggregate consumption of SSBs in Nigeria following a practical implementation of the SSB tax of N130 per litre.” That is, an increase in the tax by N130 per litre of SSB will lead to a 39% increase in price and a 29% decrease in consumption. This could be because the peak consumer age group of 15 — 19 are also likely to be the most price sensitive. That is, those with the largest price elasticity.
- The third conclusion is that an increase of N130 per litre of the SSB tax could potentially increase government revenue to N729billion. As a key objective, an increase in SSB will increase government revenue from the tax very significantly. The estimated figure is not surprising. The current estimated revenue from SSBs tax is less than N50 billion. With a call for nearly 1,000% increase in the per litre tax of SSB, the government is expected to receive about N729 billion annually. However, the total federal government planned expenditure on health in 2024 is N1.2 trillion. The report is therefore suggesting a near double of government expenditure through increases in SSBs tax.
- Besides the report, CAPPA has also formed the National Sugar Sweetened Beverages Tax Coalition (NSSBTC). CAPPA’s campaign to increase SSBs tax started in October 2022, nearly a year after the original N10 per litre tax was introduced by the government. To achieve its aim of increasing SSBs taxes towards the reduction in the consumption of SSBs in Nigeria, CAPPA has formed a coalition christened the National Sugar-Sweetened Beverages Tax Coalition (NSSBTC). CAPPA “is ensuring the SSBs tax is increased to an evidence-based rate is adjusted for inflation and having a sustainable legislative framework ensures the SSB tax helps to reduce consumption of the SSBs and the burden of NCDs in Nigeria.”
- CAPPA’s work and advocacy is on the rise since the Nigeria’s version of Sugar Sweetened Beverage (SSBs)Tax was introduced in 2021. SSBs tax was first introduced in Nigeria in the 2021 Finance Act, passed on the 31°‘ of December 2021, with effective date of 1st January 2022. Part III, Section 17, Subsection (3) of the Act says, ”excise duty on non-alcoholic, carbonated, and sweetened beverages shall be charged at a specific rate of N10 per litre”. With this Act, Nigeria joined a group of diverse countries that have passed different levels and applications of what is considered SSBs tax.
- The introduction of the tax follows the debate and arguments that SSBs are a key contributor to obesity and diabetes in Nigeria. According to proponents of SSBs tax such as CAPPA, an increase in the price of SSBs that will follow an increase in the tax will discourage or reduce consumption, curb the growth of diabetes and obesity amongst Nigerians, estimated at 1% in the rural areas and 5% – 7% in the urban areas. They argue that increasing the tax on SSBs will combat public health concerns related to excessive sugar consumption. The fiscal resources raised will be used to fund health care and improve the health of Nigerians. The February 2024 report thus seek to provide an “evidence based” pressure for the government to carry out the increase in the tax from the current N10 per litre to N130 per litre. Accordingly, the report argued that such dramatic increase will be required to lower obesity and diabetes occurrences. However, so far, there is not a widely available and credible data on the impact of the legislation passed just over two years ago.
- Sugar tax is also expected to contribute to government’s expenditure on health and improve the health of Nigerians. Proponents of the legislation also argue that the revenues from SSBs tax can be used to expand government expenditure on health care in general, and measures that supports the slowdown in the growth of diabetes. Since the legislation, there is no publicly available data on the revenues accrued to the government on the back of the legislation, though estimates show about N68 billion, as reflected in CAPPA’s calculations. According to the CAPPA report, if the required increase in SSBs tax of N130 per litre is implemented, it could mean an increase of N729 billion in revenue to the government.
- Nigeria is among a diverse group of countries that have introduced different levels and components of legislation that is considered SSBs tax. SSBs tax was first introduced in Samoa in 1984. In the last count, about 54 countries of the world have introduced different levels and types of SSBs tax. French Polynesia introduced it in 2002, the Republic of the Marshall Islands in 2004, and Nauru in 2007. However, the spate of introduction has increased tremendously since 2010. From 2010 till date, over 40 countries of have introduced some sort of SSBs tax.
- SSBs tax in Africa and the different types of SSBs taxes. The introduction of sugar tax is very recent in Africa. Five countries on the continent have introduced sugar tax, including Nigeria. The others are Mauritius (2016), South Africa (2018), Morocco (2019), and Seychelles (2019). The two most prominent types of sugar taxes are the excise duties and ad valorem. The other applications are the sales tax and import tariffs wherever applicable. Despite the few different types of taxes, the tax designs are also different. For most countries, it either volumetric, that is, a specific excise duty or sugar content.
- Motivations of this report
- This report seeks to stress that the underlying data for the computation and estimation by CAPPA is weak and forestall a “trigger happy fiscal policy” approach. The health problems following rise in overweight, obesity and diabetes may well be on the rise, and the public should be concerned. In addition to the concern, the solution requires concerted efforts of all key stakeholders. However, acting on the CAPPA report for a N130 per litre raise in SSBs tax will be tantamount to fiscal overkill based on very weak underlining data, fiscal policy inconsistencies, and a narrow approach to a much broader health, social, and physiological problems in the country. Acting on the CAPPA report will not only not deliver the objective of curtailing the rise, but it will also destroy the investments, revenues, and jobs in the non-alcoholic sector in Nigeria.
- Fiscal precedence calls for concerted efforts, attention, and caution. Until it was suspended on the 8th of March 2024, the Federal government had planned to establish the Expatriate Employment Levy (EEL). Companies with foreigners as directors would have paid USD 15,000 and payment of USD 10,000 for other categories of foreign staff annually to the covers of the government. Though this was already during the federal executive council meeting of 17 May 2023, and a Handbook released 27 February 2024, the process leading to the point of implementation was largely muted. This report is motivated to forestall possible arrangement about increases in the SSBs tax.
- The description of the SSBs industry in Nigeria
- The non-alcoholic, carbonated and beverage sector in Nigeria is extensive, multi layered, and complex. According to Statista, the market value for non-alcoholic drinks in Nigeria is estimated at USD 41 billion in 2023. This thriving sector encompasses various types of beverages, including carbonated soft drinks, bottled water, fruit juices, energy drinks, tea, coffee etc. It plays a significant role in the country’s economy, attracting investments, contributing to growth, and providing many thousands of jobs for Nigerians. Like in many other countries, the industry is largely structured into inputs, production, packaging, distribution, with tremendous different levels and layers and participants in the Nigerian case.
- Though there are two large producing companies of beverages, it masks the many thousands of fragmented producers in the country. The industry is dominated by few large and well-known producing beverage companies such as Coca-Cola, Chi Ltd., Pepsi, Nestle, Diageo, Nigerian Breweries, La Casera, Bigi with many differentiated products that masks many other thousands of producers of non-alcoholic beverages in Nigeria. In production, there are different levels of quality control checks, including taste testing and standards. However, the presence of these relatively large companies with visible formal structures masks the presence of many thousands of fragmented producers of different kinds of non-alcoholic and SSBs such as Sobo, Kunu etc. Many of these small companies have few, if any, differentiated products, feature poor labelling, and rarely known brands.
- The different sizes of production structures, standards and packaging. The presence of large companies and thousands of small companies in the SSBs sector means that there are not only different production structures, but also different levels of production, packaging, and distribution standards. These companies produce a wide range of products, including carbonated soft drinks (e.g., cola drinks, lemon-lime sodas), bottled water, fruit juices, energy drinks, tea, and coffee, catering to different consumer preferences and market segments.
- The application of the SSBs in a complex, dynamic and fragmented sector. The structure of the SSBs shows the complexity of an effective SSBs tax application. The sector is very dynamic, responding to different shades of consumer preferences in relations to taste, packaging, and retail locations. It also means that the application of the SSBs is a wide web of fiscal policy with potential difficulties identifying all producers and products for the correct application of the tax. It is unlikely that the legislation passed in 2021 have fully covered the industry, fully understand the impact and implications.
- Distribution is even more fragmented,and it’s hampered by poor road, insecurity,and infrastructure network. As discussed above, the production of SSBs, besides the few large well-known companies, is fragmented. However, the distribution of SSBs is even more fragmented. The distribution of SSBs to consumers all over the country is a comprehensive and complex logistical endeavour by the large companies. The other group of producers are largely localised. They have localised sales and distribution network. After distribution, the beverages are made available to consumers through various retail outlets. Consumers purchase these products from supermarkets, convenience stores, restaurants, vending machines and on the streets.
- SSBs has overlapping value chains and the margins are small. The SSBs industry and sector has both distinctive and overlapping value chains. For the large companies, the value chains are more distinctive compared to the small companies. Differentiation within the value chain can occur through branding, product quality, pricing strategies, and innovative packaging. The margins within the beverage industry’s value chain can vary depending on multiple factors. Manufacturers typically earn margins by selling their products to wholesalers or distributors. Wholesalers and distributors, in turn, make their margins by selling to retailers. Retailers earn their margins by selling the beverages to consumers. The specific margin percentages can differ based on factors such as economies of scale, competition, and pricing strategies implemented by each player within the value chain.
- A PwC report on Non-Alcoholic drinks captured some of these structural limitations. A report by PwC — Non – Alcoholic drinks sectoral report: considerations for Sugar Sweetened Beverage (SSB) and single use plastic reforms (2023) pointed out key considerations for the industry in relation to SSBs tax. The main consideration and conclusion of the report is that the industry is already stretched in terms of taxation, contributing 45% of its gross profit as taxation that includes existing SSB tax. This level is considered optimal for businesses for which higher tax obligations will lead to lower production, revenues, and profits. This will then lead to lower tax revenues in the future. By applying the SSBs tax as it is, the government is inadvertently discriminating against SSBs producers, given that the scope of contributions to obesity and diabetes in Nigeria is beyond the consumption of SSBs. According to the report, SSBs cover just 5.1% of total sugar consumption in Nigeria. In addition, Nigeria’s per capital consumption is below the recommendations by the World Health Organisation (WHO). Nigeria consumes 8.3kg on average while 9.1kg is recommended by WHO.
- CAPPA’s report, Underlining Data, and Fiscal Policy Implications
- CAPPA’s report is based on a weak, fragile, and unsuitable data. The report by CAPPA relies extensively on the estimates from the work by Adetiloye et al. The CAPPA report relied on the Adetiloye et al report for the Body Mass Index (BMI) baseline data. That report itself estimated the number of overweight and obesity in Nigeria in 2020. The report was an aggregation of different reports on overweight and obesity in Nigeria between January 1990 and December 2017.
- Underlining Data
- High prevalence of overweight and obesity in Nigeria. The Adetiloye et al report posited that there is a high prevalence of overweight and obesity in Nigeria. The report estimates that 12 million Nigerians were obese in 2020, with prevalence considerably higher among women. “Our findings suggest a high prevalence of overweight and obesity in Nigeria. This is marked in urban Nigeria and among women, which may in part be due to widespread sedentary lifestyles and a surge in processed food outlets, largely reflective of a trend across many African settings.” The report concludes that the prevalence of obesity in Nigeria is because of ”nutritional and epidemiological transitions driven by demographic changes, rising income, urbanisation, unhealthy lifestyles, and consumption of highly processes diets”. The prevalence of overweight varies widely across different settings in Nigeria, ranging from 1.9% Egbeda, Oyo State, to 53.3% in Kaduna, Northwest Nigeria.
- There are three main reasons why the reliance on the Adetiloye et al report weakens the conclusions reached by the CAPPA report. First is that the Adetiloye report suggests that the contributions to overweight and obesity is beyond the consumption of SSBs. Indeed, there is no specific mention in the report that the prevalence of the overweight and obesity was directly traced caused by the consumption of SSBs. Amongst the causes attributed by the report include sedentary lifestyle, the consumption of processes foods, and unhealthy lifestyles. Therefore, using the report as the basis for the computation and estimation of the response to increases in prices of SSBs and the follow up conclusions are therefore weak. Indeed, the CAPPA report has used a broad overweight and obesity data for a narrow SSBs analysis for both health and fiscal conclusions. ThinkBusiness Africa believes that Adetiloye et al would consider this overstretched.
- The Adetiloye et al report concluded that the prevalence of overweight and obesity was marked in urban Nigeria and among women. This conclusion is different from the conclusion reached by the dedicated survey in the CAPPA report. In the CAPPA report, men consume more SSBs compared to women and the peak age of consumption was 15 — 19. Given that the SSBs survey on consumption pattern concluded that males consume more SSBs than females, it automatically becomes inconsistent that the cause of the overweight and obesity that is more in women is because of SSBs. At best, the CAPPA report is an entire work of correlation between the consumption of SSBs and the growth in overweight, obesity, and diabetes, and not a causation. It does not solve the health problems that it is designed to solve
- The report shows a 29% decrease in SSBs consumption following 3996 increase in prices per litre. In the simulation exercise conducted in the CAPPA report, the introduction of a N130 SSBs tax per litre following “a practical implementation of the SSBs tax of N130, a 1200% increase price litre, will lead to a 39% increase in price per litre. By implication, the student group of 15 — 19, who are the peak consumers of SSBs are the most sensitive to price change and are likely to have the largest price elasticity. Excessive fiscal taxes will therefore significantly collapse revenues, job losses, and industry investments.
- The revenues from Sugar tax and targeted at health expenditure. It is also not clear yet the level of targeted expenditures that the government has made from current SSBs tax revenues. Like in most countries, there is no evidence that the revenues have been targeted at health care in general and towards the reduction in the growth of obesity and diabetes. We believe a full understanding of what levels of revenues have been raised and the targeted expenditure will help to determine the optimal taxation for SSBs. Otherwise, it is tantamount to fiscal overkill and recklessness to increase a tax for which there is little time to understand the impact on demand and investments. Therefore, contrary to the expectations in the CAPPA report that increases in SSBs taxes will not only be used for improvements in the health sector but also directly to reduce the growth in overweight, obesity and diabetes, the current SSBs taxes have not been earmarked.
- The SSBs pay different levels of taxes. The SSBs tax was introduced in Nigeria in the Finance Act of 2021, with effective implementation January 1st, 2022. It does mean that the industry was suddenly charged a tax with no time lag to prepare for its implementation. The SSBs tax was in addition to various other taxes the industry and sector must pay. The other forms of taxes include the Company Income Tax (CIT) at 30%, the Value Added Tax (VAT) at 7.5%, the Tertiary Education Tax (TET) at 3%, increased from 2.5% in the 2023 Finance Act. Combined, the applicable taxes to SSBs are over 40%. This excludes many other state and local taxes paid by the large companies.
- The PwC Non-Alcoholic drinks sectoral report: considerations for SSBs and single use plastic reforms shows that the industry currently pays 4596 of its gross profits in taxes, and further taxes will be discriminatory. The industry already contributes 45% of its gross profit as taxes to the government. The proposed increase of SSB taxes dues to health reasons is discriminatory. The scope of the tax ignores the many other contributory elements as captured in the Adetiloye et al report. According to the PwC report, SSBs cover a mere 5.1% of total sugar consumption in Nigeria. This discriminatory argument also buttresses the point that the underlying BMI data used by CAPPA alluded to many elements of causes of overweight and obesity. In addition, the BMI data captured by Adetiloye et al did not capture the incidence of diabetes. Combined, there is plenty evidence that using a narrow SSBs tax to tackle a broader overweight, obesity, and diabetes problems will lead to industry problems without solving the problems its designed to solve. In addition, Nigeria’s sugar consumption is below the World Health Organisation (WHO) recommendations. While WHO recommends a per capita consumption of 9.1kg, Nigeria’s consumption is currently at 8.3kg. at that rate, Nigeria is one of the lowest consumers of sugar in Africa, a mere 1.4% of total monthly expenditure on non-alcoholic drinks.
- The finance Act 2021 was passed in the context of government’s rising debt. The proponents of SSBs tax do so for two major reasons. They argue SSBs taxes will curb the rise in diabetes and obesity. They also argue that SSBs taxes will bring more revenues to the government. In Nigeria, SSBs tax was introduced amidst government rising debts and deficits. Fig. 1 below shows the dynamics of Nigeria’s debt since 2010. It shows a 10% annual average. Public debt in US dollars that was about US 535 billion in 2010 has risen to reach over US $123 billion in 2023.
Fig.1: Nigeria’s Rising Debt Service Requirements 2010 – 2024
- The CAPPA report is inconsistent with the work of the Presidential Committee on Fiscal Policy and Tax Reforms and avoid frequent changes in the finance bill. The work of the committee is expected to be completed later this year streamlining all forms of taxation and expected to be comprehensive. The suggestion in the CAPPA report negates the principle setting up this important committee. The first Finance Act was introduced in 2019. Subsequent Finance Acts have accompanied the appropriation Acts. ThinkBusiness Africa argued in a previous Insights that the Finance bill should be subjected to few frequent changes. Since the 2021 Finance Act, the government has since passed the 2022 Finance Act, which also became the 2023 Finance Act. This was signed by the former President Muhammadu Buhari on the 28h of May 2023. If changes are made to the SSBs tax in the next Finance Bill, it will mean frequent changes to a law in which the impact on demand, investment, growth, and jobs are not clear yet and whether the aims of the legislation have been met. This is especially necessary to allow the Presidential Committee on fiscal policy and taxation complete its work.
- Towards the optimal SSBs tax. Given the prevalent data that those that take 1— 2 cans daily consumption of sweetened beverages are 26% likely to have diabetes, data and information about demand and the concentration of demand will be helpful to understand the impact of existing SSBs tax N10 per litre on the risks of diabetes. The gaps on the impact and implications on demand is imperative to designing an optimal SSBs tax in Nigeria. The optimal tax will balance the critical health objectives of the legislation and the investments, growth, and jobs in the industry.
- Optimal SSBs tax will guide holistic approaches to health Improvement. To address health issues related to sugar consumption, a holistic approach that considers multiple factors is crucial. Rather than relying solely on SSBs tax, a collaborative and targeted approach towards the reduction in the prevalence of diabetes and obesity will deliver improved outcomes. For instance, investing in robust public health campaigns that promote nutritional literacy, encourage physical activity, and foster healthier lifestyles can have a more significant and sustainable impact on public health.
- Conclusions and Recommendations
- The CAPPA report is an important milestone in the evolving nature of SSBs tax in Nigeria but reached conclusions based on unsuitable data. The CAPPA report 2024 was billed as the evidence-based report to show that significant increases in SSBs tax in Nigeria will lead to reduction in the growth of obesity and diabetes, increases in government revenue, and expenditure to tackle these diseases. However, the report not onIy reached conclusions on the basis for which the underlying data and assumptions are weak, fragile, and unsuitable, there was no demonstration of how the staggering increase in resources of near 50% of Federal government health budget will curtail the growth in diabetes and obesity.
- The revenues from Sugar tax and targeted at health expenditure. It is also not clear yet the level of revenues that the government has managed to raise from the SSBs tax introduced in 2022. Since then, estimates of the revenue from the tax has not been made public. Like in most countries, there is no evidence that the revenues have been targeted at health care in general and towards the reduction in the growth of obesity and diabetes. We believe a full understanding of what levels of revenues have been raised and the targeted expenditure will help to determine the optimal taxation for SSBs. Otherwise, it is tantamount to fiscal overkill and recklessness to increase a tax for which there is little time to understand the impact on demand and investments.
References
- Potential Fiscal and Public Health Effects of Sugar Sweetened Beverages Tax in Nigeria. Corporate Accountability and Public Participation Africa (CAPPA). February 2024.
- Davies Adeloye; Janet 0. Ige-EIegbede; Martinsixtus Ezejimofor; Eyitayo O. Owolabi; Nnenna Ezeigwe; Chiamaka Omoyele; Rex G. Mpazanje; Mary T. Dewan; Emmanuel Agogo; Muktar A. Gadanya; Wondimagegnehu Alemu; Michael O Harhay; Asa Auta; and Akindele O. Adebiyi. Estimating the prevalence of overweight and obesity in Nigeria in 2020: A Systematic Review and Meta-Analysis. Published Online March 2021.
- Non-Alcoholic Drinks Sectoral Report Considerations for Sugar-Sweetened Beverage (SSB) and Single Use Plastics Tax Reforms. PwC November 2023.
Links to Published Articles
- https://dailyglobalnewsng.com.ng/2024/04/21/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://www.thegeniusmedia.com.ng/2024/04/21/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://gatmash.com/2024/04/21/job-losses-imminent-in-beverage-industry-as-internationally-funded-groups-demand-tax-increases/
- https://veracitydesk.com.ng/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://ireportnews.com.ng/more-job-losses-imminent-as-internationally-funded-groups-pushed-for-higher-taxes-on-loss-recording-beverage-companies/
- https://dailynewscover.com/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://dailyrecordng.com/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://cablenews24.com/2024/04/21/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://brandspurng.com/2024/04/21/more-job-losses-imminent-as-groups-push-for-highier-taxes-on-loss-recorded-beverage-companies/
- https://truetellsnigeria.com/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://newspointerng.com/2024/04/21/more-job-losses-imminent-as-internationally-funded-groups-push-for-higher-taxes-on-loss-recording-beverage-companies/
- https://admin.thisdaylive.com/index.php/2024/04/16/employing-public-health-policy-to-reduce-smoking-in-nigeria-ghana-cameroon/
- https://leadership.ng/proposed-sugar-tax-hike-will-destroy-investments-revenues-jobs/
- https://dailytrust.com/increase-in-sugar-tax-will-kill-jobs-investments-report/
- https://tobaccoreporter.com/2024/04/01/celebrating-two-decades-of-excellence/
- https://independent.ng/thinkbusiness-africa-questions-cappa-report-on-ssb-tax-in-nigeria/
- https://admin.thisdaylive.com/index.php/2024/04/03/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://www.vanguardngr.com/2024/04/thinkbusiness-africa-challenges-cappas-proposed-ssb-tax-hike-in-nigeria/
- https://independent.ng/thinkbusiness-africa-questions-cappa-report-on-ssb-tax-in-nigeria/
- https://venturesafrica.com/thinkbusiness-africa-questions-cappa-report-on-ssb-tax-in-nigeria/
- https://pmexpressng.com/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria-calls-for-comprehensive-solutions/
- https://sunnewsonline.com/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://guardian.ng/business-services/sugar-tax-will-lead-to-job-losses-group-insists/#:~:text=The%20report%20also%20stated%20that,for%20health%20expenditure%20was%20unclear.
- https://twitter.com/THISDAYLIVE/status/1775556741247176938
- https://thenationonlineng.net/group-faults-report-on-sugary-drinks-tax/
- https://truetellsnigeria.com/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://newspointerng.com/2024/04/05/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://www.thegeniusmedia.com.ng/2024/04/05/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://veracitydesk.com.ng/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://gatmash.com/2024/04/05/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://cablenews24.com/2024/04/05/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in/
- https://informationcarrier.com.ng/2024/04/06/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria-calls-for-comprehensive-solutions/
- https://naijasocietynews.com/thinkbusiness-africa-challenges-cappas-proposed-sugar-tax-hike-in-nigeria/
- https://theconscienceng.com/sugar-tax-hike-in-nigeria/
YouTube Links
Increased sugar tax is not what the nation needs right now, what was CAPPA thinking with their report?