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Publication Detail
NTRC TRJ 2018-0304a: NTRC Tax Research Journal: A Review of Excise Taxation of Sin Products

The study discusses the excise taxation of sin products prior to and under RA 10963, its revenue performance based on available data from the Bureau of Internal Revenue, its impact on alcohol and cigarette consumption, the allocation of earmarked revenue based on the Department of Health report, and the emerging proposals which could further increase the excise taxes on tobacco and alcohol products.

National Tax Research Center
Authors Keywords
NTRC; excise taxation; sin products;
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Published in 2018 and available in the NTRC Library or Downloaded 64 times since April 07, 2020
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