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

Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- Abbreviations and Key Legislation and Regulations -- Overview -- The Sin Tax Law's Key Features -- Reconciling Technical Analysis with Political Realities -- Monitoring the Implementation of the Sin Tax Law -- Overview of the Report -- Chapter 1: Why and How Sin Tax Reform Happened -- Chapter 2: Reconciling Technical Analysis with Political Realities -- Chapter 3: Tracking Implementation: Setting the Baseline -- Chapter 1 Why and How Sin Tax Reform Happened -- Introduction -- Growing Pressure for Sin Tax Reform, 2010-12 -- Sin Tax Reform Involved Difficult Policy Choices -- The Final 2012 Sin Tax Law -- Conclusion -- Notes -- References -- Chapter 2 Reconciling Technical Analysis with Political Realities -- Introduction -- Political Economy, Legislative Process, Coalitions -- Targets, Negotiables, and Nonnegotiables -- Mind the Market Structure -- Expenditure Earmarking for Health and Tobacco-Growing Regions -- Conclusion -- Notes -- References -- Chapter 3 Monitoring Implementation of the Sin Tax Law -- Introduction -- Sin Tax Monitoring Framework -- Monitoring Excise Tax Implementation -- Monitoring Expenditure Earmarking -- Conclusions -- Notes -- References -- Appendix A Sin Tax Law Earmarking for Tobacco-Growing Regions -- Appendix B Sin Tax Law Earmarking for Health -- Boxes -- Box O.1 Seven Recommendations for Strengthening the Sin Tax Law's Implementation -- Box 1.1 Sin Tax Trends in East Asia at the Time of the Sin Tax Law -- Box 1.2 Examples of Recent Tax Reforms in East Asia and the Pacific -- Box 2.1 How World Bank Technical Analysis Supported the Passage of the Sin Tax Reform -- Box 2.2 Tobacco Earmarking: Use and Abuse -- Box 3.1 Annual Reporting Requirements for Sin Tax Expenditure Earmarks -- Box 3.2 Counting Alcohol.

Box 3.3 Tobacco and Alcohol Price Disclosure in Chile and Colombia -- Box 3.4 Measuring Illicit Consumption of Tobacco and Alcohol -- Figures -- Figure O.1 Key Features of the Sin Tax Law -- Figure O.2 Sin Tax Monitoring Framework for Tax and Expenditure Earmarking -- Figure O.3 Cigarette Prices Following Sin Tax Reform -- Figure O.4 Sin Tax Revenues, 2009-15 -- Figure O.5 Coverage of Holographic Tax Stamps, 2015-16 -- Figure O.6 Smoking Prevalence since Sin Tax Reform -- Figure O.7 Department of Health Budget, 2007-16 -- Figure O.8 National Health Insurance Program Coverage of Families since Sin Tax Law -- Figure 1.1 Sin Tax Revenues, 1997-2015 -- Figure 1.2 Excise Tax as Share of Retail Sale Prices in Selected East Asian Countries, 2012 -- Figure 1.3 Cigarette Consumption versus per Capita Income in Selected Countries, 2009 -- Figure 1.4 Alcohol Consumption versus per Capita Income in Selected Countries, 2012 -- Figure 1.5 Burden of Disease Attributable to 15 Leading Risk Factors in the Philippines, 2010 -- Figure 1.6 Excise Taxation on Cigarettes, 2013-18 -- Figure 1.7 Excise Taxation on Beer and Fermented Liquors, 2013-18 -- Figure 1.8 Excise Taxation on Spirits, 2013-18 -- Figure 2.1 Proposed versus Actual Sin Tax Revenue Projections -- Figure 2.2 Cigarette Excise Rate Increases for Low-Price Segment and Market Average, 2013-17 -- Figure 2.3 Beer Excise Rate Increases in Relation to the Previous Year for Low-Price Segment, House Bill and Sin Tax Law, 2013-17 -- Figure 2.4 Cigarette Market Structure, 2011 -- Figure 2.5 Cigarette Sales and Real Excise per Pack, 1998-2015 -- Figure 2.6 Beer Market Structure, 2011 -- Figure 2.7 Spirits Market Structure, 2011 -- Figure 3.1 Chain of Expected STL Impacts, 2013-17 and Beyond -- Figure 3.2 Cigarette Prices, 2012-15 -- Figure 3.3 Cigarette Prices per Pack, 2011-15.

Figure 3.4 International Cigarette Prices -- Figure 3.5 Beer Prices, 2011-15 -- Figure 3.6 Spirits Prices, 2011-15 -- Figure 3.7 Premise Geotagged Price Data Collection for Cigarettes -- Figure 3.8 Distribution of Cigarette Prices -- Figure 3.9 Prices Per Cigarette, April-September 2015 -- Figure 3.10 Cigarette Removals and Revenues, 2012-15 -- Figure 3.11 Beer Removals and Revenues, 2012-15 -- Figure 3.12 Spirits Removals and Revenues, 2012-15 -- Figure 3.13 Cigarette Tax Stamp Coverage -- Figure 3.14 Anatomy of a Cigarette -- Figure 3.15 Tax Watch Tobacco Imports Public Disclosure -- Figure 3.16 Customs Watch Comparison of Declared Tobacco Import Values -- Figure 3.17 Smoking Trends -- Figure 3.18 Allocations to Tobacco-Growing LGUs, 2010-15 -- Figure 3.19 DOH Budget Allocations, 2010-16 -- Figure 3.20 Enrollment of the Poor in PhilHealth Sponsored and Indigent Programs, 2010-15 -- Figure 3.21 PhilHealth Benefit Claims by Membership Group -- Figure 3.22 PhilHealth Membership and Benefit Payment Shares by Membership Category, 2010-15 -- Map -- Map 2.1 Number of Tobacco Farmers by Region -- Photo -- Photo O.1 Signing Ceremony of the Sin Tax Law on December 20, 2012 -- Tables -- Table 1.1 Reform Objectives and Final Features of the Sin Tax Law -- Table 1.2 Administrative Provisions of the Sin Tax Law -- Table 1.3 Sin Tax Law Earmarking -- Table 1.4 Sin Tax Law Expenditure Earmarks -- Table 2.1 Selected Sin Tax Law House and Senate Drafts -- Table 2.2 Per Proof Liter Cost, Spirits and Beer -- Table 2.3 Projected Excise Incidence to Retail Prices of Cigarettes, Beer, and Spirits -- Table 2.4 Final Cigarette Excise Tax Rates versus House and Senate Bills -- Table 2.5 Final Beer Excise Tax Rates versus House and Senate Bills -- Table 2.6 Final Excise Tax Proposals for Spirits versus House and Senate Bills.

Table 3.1 Overview of Sin Tax Law Monitoring Indicators -- Table 3.2 Sin Tax Law Administrative Provisions -- Table 3.3 Highlights of STL Implementing Rules and Regulations from a Sin Tax Monitoring Perspective -- Table 3.4 Price-Related Indicators and What They Reflect -- Table 3.5 Removals Before and After the STL Implementation -- Table 3.6 Removals of Tobacco, Alcohol Products: Direct Impacts and Conditioning Behavior -- Table 3.7 Budget Execution Rates of Selected DOH Line Items Supported by the STL.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.