Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development
著者
書誌事項
Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development
（Directions in development, . Countries and regions）
World Bank Group, c2016
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注記
Includes bibliographical references
内容説明・目次
内容説明
Excise taxes are targeted special taxes applied to a particular set of goods such as cigarettes, beer, spirits. Well designed, they can be a win-win, raising significant revenues for development and discouraging harmful consumption. Sin Tax Reform documents and draws lessons from how the Philippines implemented a major excise reform.
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