(Washington, DC: World Bank, 2016-07-06) Kaiser, Kai; Bredenkamp, Caryn; Iglesias, Roberto
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.