Assessing Opportunities for Health Taxes in Sub-Saharan Africa

  • Status:
  • Ongoing
  • Funder:
  • Cancer Research UK
  • Countries:
  • Kenya, Tanzania, Uganda, Zambia
  • Years:
  • 2025-2026
  • Key Policy Areas:
  • Health FinancingTax ReformTobacco control
  • Type of Support:
  • Opportunity AssessmentPolitical Economy Analysis

Kivu was asked by Cancer Research UK to explore the extent to which the significant cuts to Official Development Assistance (ODA) might open new opportunities to implement taxation increases on tobacco, alcohol, and sugary beverages across Kenya, Tanzania, Uganda and Zambia.

To assess the opportunities and identify potential pathways to impact across these countries, the Kivu team combined desk research with study visits, conducting more than seventy key informant interviews with politicians, ministries of finance and health, revenue authorities, multilateral donors, international embassies, civil society including think tanks, academics, NGOs and health advocates.

Key Impacts:
  • Kivu has provided advice to Cancer Research UK on potential ‘pathways to impact’ for health taxes across Kenya, Tanzania, Uganda and Zambia.
  • Kivu has published a Zambia Case Study report drawing out key questions for advocates seeking to exploit the opportunity that development financing cuts present for tax reform.
  • Kivu’s research has also contributed to ongoing debates about the future of health financing and highlighted the importance of thinking and working politically in development programming.