The burden of sin: A study on the constitutionality of the Sin Tax Reform Law of 2012

• Main Authors: Alcantara, Patrick M., Cuevas, James Louie C.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Unitary taxation > Philippines; Cigarettes > Taxation > Law and legislation > Philippines; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/5654
• Institution: De La Salle University

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...