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Sin Tax Reform in the Philippines

Author

Listed:
  • Kai Kaiser
  • Caryn Bredenkamp
  • Roberto Iglesias

Abstract

Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public health through curbing smoking and excessive drinking, while raising significant revenues for development priorities. In 2012, the Philippines successfully passed a landmark tobacco and alcohol tax reform—dubbed the “Sin Tax Law.” This book describes the design of the Philippines sin tax reform, documents the technical and political processes by which it came about, and assesses the impact that the reform has had after three years of implementation.

Suggested Citation

  • Kai Kaiser & Caryn Bredenkamp & Roberto Iglesias, 2016. "Sin Tax Reform in the Philippines," World Bank Publications - Books, The World Bank Group, number 24617, April.
    • Handle: RePEc:wbk:wbpubs:24617
    as

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    File URL: https://openknowledge.worldbank.org/bitstreams/d2875bf2-89bf-5339-83da-9d5bed2bfb03/download
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    References listed on IDEAS

    as
    1. Stella Luz A. Quimbo & Aleli D. Kraft & Joseph J. Capuno & Carlos Tan, . "How much protection does PhilHealth provide Filipinos?," PCED Policy Notes, Philippine Center for Economic Development.
    2. World Health Organization, 2015. "WHO report on the global tobacco epidemic, 2015: Raising taxes on tobacco," University of California at San Francisco, Center for Tobacco Control Research and Education qt1fh1f32m, Center for Tobacco Control Research and Education, UC San Francisco.
    3. Bird,Richard M., 2015. "Tobacco and alcohol excise taxes for improving public health and revenue outcomes : marrying sin and virtue ?," Policy Research Working Paper Series 7500, The World Bank.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Miguel Antonio Garcia Estrada & Rutcher Madera Lacaza & Kent Jason Go Cheng, 2025. "Smoking knowledge and decision in an era of widespread awareness: Persistent disparities and policy implications," PLOS ONE, Public Library of Science, vol. 20(8), pages 1-11, August.
    2. Gerard Clarke, 2021. "“Thinking and Working Politically”: The case of donor‐supported reform coalitions in the Philippines," Development Policy Review, Overseas Development Institute, vol. 39(3), pages 398-418, May.
    3. Kaiser, Andrea Hannah & Okorafor, Okore & Ekman, Björn & Chhim, Srean & Yem, Sokunthea & Sundewall, Jesper, 2023. "Assessing progress towards universal health coverage in Cambodia: Evidence using survey data from 2009 to 2019," Social Science & Medicine, Elsevier, vol. 321(C).
    4. Capuno, Joseph J. & Kraft, Aleli D. & Poco, Louisa Camille & Quimbo, Stella A. & Tan, Carlos Antonio R., 2019. "Health conditions, payments, proximity, and opportunity costs: Examining delays in seeking inpatient and outpatient care in the Philippines," Social Science & Medicine, Elsevier, vol. 238(C), pages 1-1.
    5. Juan-Pierré Bruwer & Lindiwe Mabesele & Timeeka Brown & Courtney Charles & Ingrid Coulter & Edlin Williams & Nadine Witbooi, 2021. "The Feasibility of Plastic Bag Usage for Newly Established South African Small, Medium and Micro Enterprises Amidst Increases in Sin tax: An Online Desktop Study," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(4), pages 175-190, August.
    6. World Bank, 2018. "Striving for Equity and Efficiency," World Bank Publications - Reports 30180, The World Bank Group.
    7. Andrea Hannah Kaiser & Niccolò Rotigliano & Steffen Flessa & Björn Ekman & Jesper Sundewall, 2023. "Extending universal health coverage to informal workers: A systematic review of health financing schemes in low- and middle-income countries in Southeast Asia," PLOS ONE, Public Library of Science, vol. 18(7), pages 1-31, July.

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