The burden of sin : a study on the constitutionality of the Sin Tax Reform Law of 2012
This research aims to determine the constitutionality of Section 5 of Republic Act 10351, or the Sin Tax Reform Law of 2012. The questioned provision, which restructured the tax system for cigarettes, enforces a unitary rate on all cigarettes packed by machine regardless of retail prices or inherent...
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| Main Authors: | , |
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| 格式: | text |
| 語言: | English |
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Animo Repository
2016
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| 主題: | |
| 在線閱讀: | https://animorepository.dlsu.edu.ph/etd_bachelors/9398 |
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| 機構: | De La Salle University |
| 語言: | English |