Assessing the Impact of the Philippine Sin Tax Reform Law on the Demand for Cigarettes

• المؤلفون الرئيسيون: Austria, Myrna S., Pagaduan, Jesson A.
• التنسيق: text
• منشور في: Animo Repository 2018
• الموضوعات: Taxation; Tax Law
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/res_aki/41; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1036&context=res_aki

One of the significant legislations during the Aquino Administration was Republic Act 10351, otherwise known as the Sin Tax Reform Act of 2012. Considered a landmark legislation, the law addressed the long-standing structural weaknesses of the country’s tobacco tax system. It considerably increased...