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1. |
Record Nr. |
UNINA9910974426803321 |
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Autore |
Kaiser Kai |
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Titolo |
Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development / / Kai Kaiser |
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Pubbl/distr/stampa |
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Washington, D.C. : , : World Bank, , [2016] |
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ISBN |
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Descrizione fisica |
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1 online resource (pages cm) |
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Collana |
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Directions in development |
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Disciplina |
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Soggetti |
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Economic development - Philippines |
Finance, Public - Philippines |
Taxation - Philippines |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references at the end of each chapters. |
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Nota di contenuto |
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Front Cover; Contents; Foreword; Preface; Acknowledgments; Abbreviations and Key Legislation and Regulations; Overview; The Sin Tax Law's Key Features; Reconciling Technical Analysis with Political Realities; Monitoring the Implementation of the Sin Tax Law; Overview of the Report; Chapter 1: Why and How Sin Tax Reform Happened; Chapter 2: Reconciling Technical Analysis with Political Realities; Chapter 3: Tracking Implementation: Setting the Baseline; Chapter 1 Why and How Sin Tax Reform Happened; Introduction; Growing Pressure for Sin Tax Reform, 2010-12 |
Sin Tax Reform Involved Difficult Policy ChoicesThe Final 2012 Sin Tax Law; Conclusion; Notes; References; Chapter 2 Reconciling Technical Analysis with Political Realities; Introduction; Political Economy, Legislative Process, Coalitions; Targets, Negotiables, and Nonnegotiables; Mind the Market Structure; Expenditure Earmarking for Health and Tobacco-Growing Regions; Conclusion; Notes; References; Chapter 3 Monitoring Implementation of the Sin Tax Law; Introduction; Sin Tax Monitoring Framework; Monitoring Excise Tax Implementation; Monitoring Expenditure Earmarking; Conclusions; Notes |
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Sommario/riassunto |
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Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public health through curbing smoking and |
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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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2. |
Record Nr. |
UNINA9910146524303321 |
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Titolo |
Health technology assessment / / NHS R & D Health Technology Assessment Programme |
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Pubbl/distr/stampa |
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Southampton, : National Coordinating Centre for Health Technology Assessment, ©1997- |
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ISSN |
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Descrizione fisica |
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Soggetti |
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Medical technology - Evaluation |
Technology assessment |
Technology Assessment, Biomedical |
Periodical |
Fulltext |
Internet Resources. |
Monographic Series. |
Periodicals. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Periodico |
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Note generali |
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Refereed/Peer-reviewed |
Title from PDF cover (National Coordinating Centre for Health Technology Assessment (NCCHTA)--website, viewed Mar. 16, 2007). |
Each issue has a distinctive title. |
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