Publication: Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development
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Date
2016-07-06
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2016-07-06
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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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“Kaiser, Kai; Bredenkamp, Caryn; Iglesias, Roberto. 2016. Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development. Directions in Development--Countries and Regions;. © World Bank. http://hdl.handle.net/10986/24617 License: CC BY 3.0 IGO.”
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