LEADER 03078oam 22006015 450 001 9910798548803321 005 20180613003101.0 010 $a1-4648-0807-4 024 7 $a10.1596/978-1-4648-0806-7 035 $a(CKB)3710000000769993 035 $a(EBL)4618189 035 $a(OCoLC)939277924 035 $a(PQKBManifestationID)16333440 035 $a(PQKBWorkID)14909725 035 $a(PQKB)23965914 035 $a(MiAaPQ)EBC4618189 035 $a(The World Bank)18966511 035 $a(US-djbf)18966511 035 $a(EXLCZ)993710000000769993 100 $a20160207d2016 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aSin tax reform in the Philippines $etransforming public finance, health, and governance for more inclusive development /$fKai Kaiser 210 1$aWashington, D.C. :$cWorld Bank,$d[2016] 215 $a1 online resource (pages cm) 225 0 $aDirections in development 300 $aDescription based upon print version of record. 311 $a1-4648-0806-6 320 $aIncludes bibliographical references at the end of each chapters. 327 $aFront 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, 2010-12 327 $aSin Tax Reform Involved Difficult Policy ChoicesThe Final 2012 Sin Tax Law; Conclusion; Notes; References; Chapter 2 Reconciling Technical Analysis with Political Realities; Introduction; Political Economy, Legislative Process, Coalitions; Targets, Negotiables, and Nonnegotiables; Mind the Market Structure; Expenditure Earmarking for Health and Tobacco-Growing Regions; Conclusion; Notes; References; Chapter 3 Monitoring Implementation of the Sin Tax Law; Introduction; Sin Tax Monitoring Framework; Monitoring Excise Tax Implementation; Monitoring Expenditure Earmarking; Conclusions; Notes 410 0$aWorld Bank e-Library. 517 3 $aPhilippines, Tobacco and Alcohol 2012 Excise Reform, Poverty and Social Impact Analysis (PSIA) 606 $aEconomic development$zPhilippines 606 $aFinance, Public$zPhilippines 606 $aTaxation$zPhilippines 615 0$aEconomic development 615 0$aFinance, Public 615 0$aTaxation 676 $a336.2/7109599 700 $aKaiser$b Kai$01575841 702 $aIglesias$b Roberto 702 $aBredenkamp$b Caryn 712 02$aWorld Bank, 801 0$bDLC 801 1$bDLC 906 $aBOOK 912 $a9910798548803321 996 $aSin tax reform in the Philippines$93853172 997 $aUNINA