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Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development (English)

Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public healththrough curbing smoking and excessive drinking, while raising significant revenues for developmentpriorities. If designed and implemented well, excise taxes can be a win-win for public health and finances.While the public policy rationale for excise reforms is strong in both developed and developing countries,those seeking to make reform happen usually...
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Kaiser,Kai-Alexander; Bredenkamp,Caryn; Iglesias,Roberto Magno.

Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development (English). Directions in development Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/638391468480878595

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