Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development

Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development

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Overview

Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development by The World Bank, Caryn Bredenkamp, Roberto Iglesias

Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public health through the curbing of smoking and excessive drinking, while raising significant financing for development priorities. Designed and implement well, excise taxes represent a win-win for public health and finances. While the public policy rationale for excise reforms is strong in both developed and developing countries, realizing reforms in practice often faces significant opposition by the industry and vested interests. Low level, complex and poorly designed excise tax regimes persist. Getting the technical details right, and effectively managing the political economy of reforms, are vital to securing better excise tax outcomes. The Philippines passed in 2012, implemented, and has been results monitoring a successful tobacco and alcohol tax, dubbed Sin Tax. The reform not only greatly increased, simplified and improved the excise tax reform, but also earmarked the significant part of the large ensuring incremental revenues to helping finance Universal Health Care (UHC) for the bottom forty percent of the population. Sin Tax Reform in the Philippines summarizes both the technical and political economy aspects of tobacco and excise tax reforms. The study analyzes issues of rate structure and levels, implementation phasing, and equity impact analysis. The book is intended as a resource for audiences in both the Philippines and other countries wishing to promote successful excise tax reforms to towards between public sector governance, finances and health. For the Philippines, it highlights measures to ensure that the revenue and expenditure measures associated with the reform continue to be delivered, and can be deepened over time. The Philippines experience should prove encouraging and useful for reform champions in other countries advancing similar types of excise tax and development financing/expenditure earmarking for equitable development and public health.

Product Details

ISBN-13: 9781464808067
Publisher: Bernan Distribution
Publication date: 04/15/2016
Series: Directions in Development
Pages: 160
Product dimensions: 7.00(w) x 10.00(h) x 0.32(d)

Table of Contents

Foreword ix

Preface xi

Acknowledgments xiii

Abbreviations and Key Legislation and Regulations xv

Overview 1

The Sin Tax Law's Key Features 3

Reconciling Technical Analysis with Political Realities 6

Monitoring the Implementation of the Sin Tax Law 8

Overview of the Report 14

Chapter 1 Why and How Sin Tax Reform Happened 14

Chapter 2 Reconciling Technical Analysis with Political Realities 14

Chapter 3 Tracking Implementation: Setting the Baseline 15

Chapter 1 Why and How Sin Tax Reform Happened 17

Introduction 17

Growing Pressure for Sin Tax Reform, 2010-12 19

Sin Tax Reform Involved Difficult Policy Choices 24

The Final 2012 Sin Tax Law 28

Conclusion 35

Notes 37

References 37

Chapter 2 Reconciling Technical Analysis with Political Realities 39

Introduction 39

Political Economy, Legislative Process, Coalitions 41

Targets, Negotiables, and Nonnegotiables 48

Mind the Market Structure 53

Expenditure Earmarking for Health and Tobacco-Growing Regions 61

Conclusion 64

Notes 65

References 68

Chapter 3 Monitoring Implementation of the Sin Tax Law 71

Introduction 71

Sin Tax Monitoring Framework 72

Monitoring Excise Tax Implementation 78

Monitoring Expenditure Earmarking 102

Conclusions 113

Notes 115

References 119

Appendix A Sin Tax Law Earmarking for Tobacco-Growing Regions 121

Appendix B Sin Tax Law Earmarking for Health 125

Boxes

0.1 Seven Recommendations for Strengthening the Sin Tax Law's Implementation 13

1.1 Sin Tax Trends in East Asia at the Time of the Sin Tax Law 25

1.2 Examples of Recent Tax Reforms in East Asia and the Pacific 28

2.1 How World Bank Technical Analysis Supported the Passage of the Sin Tax Reform 46

2.2 Tobacco Earmarking: Use and Abuse 62

3.1 Annual Reporting Requirements for Sin Tax Expenditure Earmarks 75

3.2 Counting Alcohol 82

3.3 Tobacco and Alcohol Price Disclosure in Chile and Colombia 86

3.4 Measuring Illicit Consumption of Tobacco and Alcohol 93

Figures

0.1 Key Features of the Sin Tax Law 4

0.2 Sin Tax Monitoring Framework for Tax and Expenditure Earmarking 9

G.3 Cigarette Prices Following Sin Tax Reform 10

0.4 Sin Tax Revenues, 2009-15 10

0.5 Coverage of Holographic Tax Stamps, 2015-16 10

0.6 Smoking Prevalence since Sin Tax Reform 11

0.7 Department of Health Budget, 2007-16 11

0.8 National Health Insurance Program Coverage of Families since Sin Tax Law 11

1.1 Sin Tax Revenues, 1997-2015 20

1.2 Excise Tax as Share of Retail Sale Prices in Selected East Asian Countries, 2012 20

1.3 Cigarette Consumption versus per Capita Income in Selected Countries, 2009 21

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