Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development (Directions in Development - Countries and Regions)

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.