03078oam 22006015 450 991079854880332120180613003101.01-4648-0807-410.1596/978-1-4648-0806-7(CKB)3710000000769993(EBL)4618189(OCoLC)939277924(PQKBManifestationID)16333440(PQKBWorkID)14909725(PQKB)23965914(MiAaPQ)EBC4618189(The World Bank)18966511(US-djbf)18966511(EXLCZ)99371000000076999320160207d2016 uy 0engurcn|||||||||rdacontentrdamediardacarrierSin tax reform in the Philippines transforming public finance, health, and governance for more inclusive development /Kai KaiserWashington, D.C. :World Bank,[2016]1 online resource (pages cm)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; NotesWorld Bank e-Library.Philippines, Tobacco and Alcohol 2012 Excise Reform, Poverty and Social Impact Analysis (PSIA)Economic developmentPhilippinesFinance, PublicPhilippinesTaxationPhilippinesEconomic developmentFinance, PublicTaxation336.2/7109599Kaiser Kai1575841Iglesias RobertoBredenkamp CarynWorld Bank,DLCDLCBOOK9910798548803321Sin tax reform in the Philippines3853172UNINA