Sin Tax Reform in the Philippines

• Tác giả: Kai Kaiser
• Ngôn ngữ: eng
• ISBN-13: 978-1464808067
• Ký hiệu phân loại: 327.59 International relations
• Thông tin xuất bản: Washington, DC: World Bank, 2016
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 297909
• Chủ đề: 1. ALCOHOL TAX; 2. EXCISE TAX; 3. SPECIFIC EXCISE TAX; 4. TOBACCO TAX; 5. UNIVERSAL HEALTH CARE

Tóm tắt

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.