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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Bibliographic Details
Main Authors: Alcantara, Patrick M., Cuevas, James Louie C.
Format: text
Language:English
Published: Animo Repository 2016
Subjects:
Online Access:https://animorepository.dlsu.edu.ph/etd_bachelors/5654
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Institution: De La Salle University
Language: English

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