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Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development için kapak resmi
Başlık:
Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development
Yazar:
Kaiser, Kai. author
ISBN:
9781464808067
Yazar Ek Girişi:
Fiziksel Tanımlama:
xvii, 126 pages : illustrations ; 26 cm.
Seri:
Directions in development ; countries and regions.
Genel Not:
"This report was prepared by Kai Kaiser (Task Team Leader, Governance Global Practice), Caryn Bredenkamp"--Acknowledgements.
İçerik:
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 Box 3.3 Tobacco and Alcohol Price Disclosure in Chile and ColombiaBox 3.4 Measuring Illicit Consumption of Tobacco and Alcohol; Figures; Figure O.1 Key Features of the Sin Tax Law; Figure O.2 Sin Tax Monitoring Framework for Tax and Expenditure Earmarking; Figure O.3 Cigarette Prices Following Sin Tax Reform; Figure O.4 Sin Tax Revenues, 2009-15; Figure O.5 Coverage of Holographic Tax Stamps, 2015-16; Figure O.6 Smoking Prevalence since Sin Tax Reform; Figure O.7 Department of Health Budget, 2007-16; Figure O.8 National Health Insurance Program Coverage of Families since Sin Tax Law Figure 1.1 Sin Tax Revenues, 1997-2015Figure 1.2 Excise Tax as Share of Retail Sale Prices in Selected East Asian Countries, 2012; Figure 1.3 Cigarette Consumption versus per Capita Income in Selected Countries, 2009; Figure 1.4 Alcohol Consumption versus per Capita Income in Selected Countries, 2012; Figure 1.5 Burden of Disease Attributable to 15 Leading Risk Factors in the Philippines, 2010; Figure 1.6 Excise Taxation on Cigarettes, 2013-18; Figure 1.7 Excise Taxation on Beer and Fermented Liquors, 2013-18; Figure 1.8 Excise Taxation on Spirits, 2013-18.
Özet:
Excise 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.
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Yer Numarası
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Kitap EKOBKN0000003 336.27109599 KAI 2016
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