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Sin Tax Reform in the Philippines

Sin Tax Reform in the Philippines : Transforming Public Finance, Health, and Governance for More Inclusive Development. フィリピンにおける悪行税改革

・ISBN 978-1-4648-0806-7 paper US$ 35.00

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お気に入り
著者・編者Kaiser, Kai / Bredenkamp, C. / Iglesias, R.,
シリーズDirections in Development - Countries and Regions
出版社(World Bank, US)
出版年月2016
ページ数160 pp.
言語ENG
ニュース番号<635-470 635-L401>

解説

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.