1.

Record Nr.

UNINA9910511792703321

Autore

Kaiser Kai

Titolo

Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development / / Kai Kaiser, Caryn Bredenkamp, and Roberto Iglesias

Pubbl/distr/stampa

Washington, District of Columbia : , : World Bank Group, , 2016

©2016

ISBN

1-4648-0807-4

Descrizione fisica

1 online resource (149 p.)

Collana

Directions in Development

Disciplina

336.27109599

Soggetti

Economic development - Philippines

Finance, Public - Philippines

Taxation - Philippines

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references at the end of each chapters.

Nota di contenuto

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