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.