How did the youth’s demand for cigarette products respond to the Sin Tax Reform Act of 2012?

• Main Author: Nieva, Francis Ignatius L.
• Format: text
• Published: Animo Repository 2021
• Subjects: cigarette; elasticity; youth; GYTS; Health Law and Policy; Taxation; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/res_aki/26; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1020&context=res_aki
• Institution: De La Salle University

The excise tax on tobacco products in the Philippines has been historically low making the product very accessible even for the youth. In 2012, a Sin Tax Reform Law was passed which increased the excise tax on tobacco products by almost five times its previous value. This price increase is projected...