LEADER 03730oam 22006495 450 001 9910974426803321 005 20180613003101.0 010 $a9781464808074 010 $a1464808074 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(Perlego)1484100 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 $aDescription based upon print version of record. 311 08$a9781464808067 311 08$a1464808066 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 330 8 $aExcise taxes on tobacco and alcohol products can be an effective instrument for promoting public health through curbing smoking and excessive drinking, while raising significant revenues for development priorities. In 2012, the Philippines successfully passed a landmark tobacco and alcohol tax reform-dubbed the "Sin Tax Law." This book describes the design of the Philippines sin tax reform, documents the technical and political processes by which it came about, and assesses the impact that the reform has had after three years of implementation. 410 0$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$01805780 702 $aIglesias$b Roberto 702 $aBredenkamp$b Caryn 712 02$aWorld Bank, 801 0$bDLC 801 1$bDLC 906 $aBOOK 912 $a9910974426803321 996 $aSin tax reform in the Philippines$94354580 997 $aUNINA