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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Main Authors: | Kaiser, Kai, Bredenkamp, Caryn, Iglesias, Roberto |
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Format: | Book biblioteca |
Language: | English en_US |
Published: |
Washington, DC: World Bank
2016-07-06
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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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