Do "sinners" shift when the sin is taxed? a policy analysis of the 2012 Philippine Sin Tax on gambling expenditure across income deciles

Do "sinners" shift when the sin is taxed? a policy analysis of the 2012 Philippine Sin Tax on gambling expenditure across income deciles

The Philippines ratified the Sin Tax Reform Law, or Republic Act 10351, in 2012, which aimed to increase the allocation of generated taxes directed to Department of Health’ (DOH) initiatives while decreasing rates of tobacco and alcohol consumption. In the Philippines, the sin tax is levied on the p...

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Bibliographic Details
Main Authors: Onsana, Angelica V. (Author), Panti, Manica M. (Author)
Other Authors: Jandoc, Karl Robert (adviser.)
Format: Thesis
Language:English
Subjects:
Gambling > Law and legislation > Philippines.
Gambling > Taxation > Philippines.