An excise tax policy proposal for beer and cigarettes

• Main Authors: Bumanglag, Ma. Francesca Mikael O., Kua, Cynthia Diane A., Nery, Maria Chesca Kristel F., Palomar, Czarina Pamela Y.
• Format: text
• Language: English
• Published: Animo Repository 2005
• Subjects: Excise tax > Philippines; Cigarette tax > Philippines; Beer > Taxation > Philippines; Economics
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14332
• Institution: De La Salle University

The past two decades have seen significant changes in excise tax policies for beer and cigarette products often with goals of higher revenues. While such taxes are considered major contributors to government collections, revenue generation must also be complemented with sumptuary goals as beer and c...