Sin Tax Reform in the Philippines

Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public health through curbing smoking and excessive drinking, while raising significant revenues for development priorities. In 2012, the Philippines successfully passed a landmark tobacco and alcohol tax reform—dubbed the “Sin Tax Law.” This book describes the design of the Philippines sin tax reform, documents the technical and political processes by which it came about, and assesses the impact that the reform has had after three years of implementation.

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Bibliographic Details
Main Authors: Kaiser, Kai, Bredenkamp, Caryn, Iglesias, Roberto
Format: Book biblioteca
Language:English
en_US
Published: Washington, DC: World Bank 2016-07-06
Subjects:EXCISE TAX, TOBACCO TAX, ALCOHOL TAX, UNIVERSAL HEALTH CARE, SPECIFIC EXCISE TAX, AD VALOREM EXCISE, HEALTH FINANCING, SMUGGLING, TAX EVASION, TRANSPARENCY, EQUITY, HEALTH INSURANCE, UHC, UNIVERSAL HEALTH COVERAGE, ALCOHOL, CIGARETTES,
Online Access:https://hdl.handle.net/10986/24617
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Description
Summary:Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public health through curbing smoking and excessive drinking, while raising significant revenues for development priorities. In 2012, the Philippines successfully passed a landmark tobacco and alcohol tax reform—dubbed the “Sin Tax Law.” This book describes the design of the Philippines sin tax reform, documents the technical and political processes by which it came about, and assesses the impact that the reform has had after three years of implementation.