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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| Format: | text |
| Language: | English |
| Published: |
Animo Repository
2016
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| Subjects: | |
| Online Access: | https://animorepository.dlsu.edu.ph/etd_bachelors/5654 |
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| Institution: | De La Salle University |
| Language: | English |