Taxation drugs

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Legal drugs and taxes L/O – To discuss the availability of legal, social drugs. To examine the reasons that legal drugs are taxed so highly


Connection • List the legal available social drugs that you know.


Activation Why are legal drugs taxed so highly? • The WHO (World Health organisation) states that each member state should: "Promote health by controlling the availability, for example for young people, and influencing the price of alcoholic beverages, for instance by taxation"


Continued… • By increasing taxes the government intends to decrease the amount of alcohol and tobacco consumed, higher prices mean (in theory) less people will use them. • The extra money generated by taxation goes towards paying for extra healthcare, and other public expenditures needed.

• For instance healthcare to treat lung cancer as a result of smoking, liver problems for alcohol users and care for victims of drink driving, is paid for by taxes from alcohol and tobacco.


Complete the sentences… • The World Health Organisation (WHO) advises that member states should… • By increasing taxes on these products the government aims to… • The extra money generated is put towards… examples)

(give


Tasks 1) Look back to your notes from last lessons on the effects of alcohol and tobacco‌. Explain why alcohol and tobacco should be taxed so highly, giving reasons for both. 2) Turn to the information on Caffeine on your notes. Do you think caffeine should be taxed highly? Justify your answer. Extension: 3) Can you think of any arguments against making taxes high on alcohol and tobacco?


What have you learnt today? T…axes are raised highly on alcohol and tobacco A… X… A… T… I… O… N…


Homework ‘Taxes should be raised for all legal drugs’. What do you think? 3 marks • Levels Criteria Marks • 0 Unsupported opinion or no relevant evaluation. 0 marks • Level 1 Opinion supported by simple reason. 1 mark • Level 2 Opinion supported by one developed reason or two simple reasons. 2 marks • Level 3 Opinion supported by one well developed reason or several simple reasons. 3 marks


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