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Sin Tax Reform in the Philippines : Transforming Public Finance, Health, and Governance for More Inclusive Development

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 ref...

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Bibliographic Details
Main Authors: Kaiser, Kai, Bredenkamp, Caryn, Iglesias, Roberto
Language:English
en_US
Published: Washington, DC: World Bank 2016
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:http://hdl.handle.net/10986/24617
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.

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