02977nam 2200589 450 991051179270332120180613003101.01-4648-0807-4(CKB)3710000000769993(EBL)4618189(OCoLC)939277924(PQKBManifestationID)16333440(PQKBWorkID)14909725(PQKB)23965914(MiAaPQ)EBC4618189(EXLCZ)99371000000076999320160826h20162016 uy 0engur|n|---|||||txtccrSin tax reform in the Philippines transforming public finance, health, and governance for more inclusive development /Kai Kaiser, Caryn Bredenkamp, and Roberto IglesiasWashington, District of Columbia :World Bank Group,2016.©20161 online resource (149 p.)Directions in DevelopmentDescription based upon print version of record.1-4648-0806-6 Includes bibliographical references at the end of each chapters.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, 2010-12Sin 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; NotesDirections in Development.Economic developmentPhilippinesFinance, PublicPhilippinesTaxationPhilippinesElectronic books.Economic developmentFinance, PublicTaxation336.27109599Kaiser Kai1067866Iglesias RobertoBredenkamp CarynWorld Bank,MiAaPQMiAaPQMiAaPQBOOK9910511792703321Sin tax reform in the Philippines2552098UNINA