000 05030nam a2201225Ia 4500
000 02858ntm a2200205 i 4500
001 92558
003 0
005 20250920173408.0
008 250424n 000 0 eng d
010 _z
_z
_o
_a
_b
015 _22
_a
016 _2
_2
_a
_z
020 _e
_e
_a
_b
_z
_c
_q
_x
022 _y
_y
_l
_a2
024 _2
_2
_d
_c
_a
_q
028 _a
_a
_b
029 _a
_a
_b
032 _a
_a
_b
035 _a
_a
_b
_z
_c
_q
037 _n
_n
_c
_a
_b
040 _e
_erda
_a
_d
_b
_c
041 _e
_e
_a
_b
_g
_h
_r
043 _a
_a
_b
045 _b
_b
_a
050 _a
_a
_d
_b2
_c0
051 _c
_c
_a
_b
055 _a
_a
_b
060 _a
_a
_b
070 _a
_a
_b
072 _2
_2
_d
_a
_x
082 _a
_a
_d
_b2
_c
084 _2
_2
_a
086 _2
_2
_a
090 _a
_a
_m
_b
_q
092 _f
_f
_a
_b
096 _a
_a
_b
097 _a
_a
_b
100 _e
_e
_aSotto, Joanne Shimie Keith M., Juaman, Ashley J., Ignacio, Krizza Louise M., Canilao, Allexandra D., Yumul, Yemi M., Zaguirre, Fricilla Andrea F.
_d
_b4
_u
_c0
_q16
110 _e
_e
_a
_d
_b
_n
_c
_k
111 _a
_a
_d
_b
_n
_c
130 _s
_s
_a
_p
_f
_l
_k
210 _a
_a
_b
222 _a
_a
_b
240 _s
_s
_a
_m
_g
_n
_f
_l
_o
_p
_k
245 0 _a
_aThe effectiveness of sin tax in reducing the consumption of smoke in the City of Manila: Basis for legislative tax reforms
_d
_b
_n
_c
_h6
_p
246 _a
_a
_b
_n
_i
_f6
_p
249 _i
_i
_a
250 _6
_6
_a
_b
260 _e
_e
_a
_b
_f
_c
_g
264 _3
_3
_a
_d
_b
_c202346
300 _e
_e
_c
_a102 pages
_b
310 _a
_a
_b
321 _a
_a
_b
336 _b
_atext
_2rdacontent
337 _3
_30
_b
_aunmediated
_2rdamedia
338 _3
_30
_b
_avolume
_2rdacarrier
340 _2
_20
_g
_n
344 _2
_2
_a0
_b
347 _2
_2
_a0
362 _a
_a
_b
385 _m
_m
_a2
410 _t
_t
_b
_a
_v
440 _p
_p
_a
_x
_v
490 _a
_a
_x
_v
500 _a
_aUndergraduate Thesis: (BSBA major in Financial Management) - Pamantasan ng Lungsod ng Maynila, 2023
_d
_b
_c56
504 _a
_a
_x
505 _a
_a
_b
_t
_g
_r
506 _a
_a5
510 _a
_a
_x
520 _b
_b
_c
_aABSTRACT: The Philippines has some of the cheapest cigarette prices in the world. This issue is primarily the result of a stratified tax structure that imposes low taxes on inexpensive brands, which was made worse in 1996 by the price categorization moratorium that affected numerous brands and taxed them based on their prices. Filipinos use tobacco, electronic cigarettes, and alcohol products for various emotions, making it easy for them to consume and spend. Currently, tobacco is a widespread global product, with the Philippines being one of the highest consumers in Asia. And as a result, the tobacco business has been booming, making it the top income earner in the country. This paper aimed to measure the effectiveness of the sin tax in reducing the consumption of smokers in the City of Manila. The Sin Tax Reform Law of 2012 was enacted to help finance the Universal Health Care program and to address the smoking and alcohol problem in the Philippines. It imposed higher taxes on tobacco, e-cigarettes, and alcohol products, leading to higher prices. The goal is to prevent smoking and drinking initiation and promote cessation. Debates between tobacco companies, health authorities, and policy-making bodies have been ongoing. The researchers conducted a survey and asked people about their smoking habits to gather evidence. Based on the responses, they found that the sin tax is ineffective in reducing the consumption of smokers in the City of Manila. It is supported by the results that consumption before and after the implementation of the sin tax reform law has not significantly decreased. These concerns are particularly evident in the price elasticity of demand, as it also shows that the price of products does not change the consumer behavior of smokers regardless of their income level. KEYWORDS: Sin Tax, Effectiveness, Tobacco, Consumption, Consumer Behavior, Smokers, Price, Income Level, Sin Tax Reform Law
_u
521 _a
_a
_b
533 _e
_e
_a
_d
_b
_n
_c
540 _c
_c
_a5
542 _g
_g
_f
546 _a
_a
_b
583 _5
_5
_k
_c
_a
_b
590 _a
_a
_b
600 _b
_b
_v
_t
_c2
_q
_a
_x0
_z
_d
_y
610 _b
_b
_v
_t2
_x
_a
_k0
_p
_z
_d6
_y
611 _a
_a
_d
_n2
_c0
_v
630 _x
_x
_a
_d
_p20
_v
648 _2
_2
_a
650 _x
_x
_a
_d
_b
_z
_y20
_v
651 _x
_x
_a
_y20
_v
_z
655 _0
_0
_a
_y2
_z
700 _i
_i
_t
_c
_b
_s1
_q
_f
_k40
_p
_d
_e
_a
_l
_n6
710 _b
_b
_t
_c
_e
_f
_k40
_p
_d5
_l
_n6
_a
711 _a
_a
_d
_b
_n
_t
_c
730 _s
_s
_a
_d
_n
_p
_f
_l
_k
740 _e
_e
_a
_d
_b
_n
_c6
753 _c
_c
_a
767 _t
_t
_w
770 _t
_t
_w
_x
773 _a
_a
_d
_g
_m
_t
_b
_v
_i
_p
775 _t
_t
_w
_x
776 _s
_s
_a
_d
_b
_z
_i
_t
_x
_h
_c
_w
780 _x
_x
_a
_g
_t
_w
785 _t
_t
_w
_a
_x
787 _x
_x
_d
_g
_i
_t
_w
800 _a
_a
_d
_l
_f
_t0
_q
_v
810 _a
_a
_b
_f
_t
_q
_v
830 _x
_x
_a
_p
_n
_l0
_v
942 _a
_alcc
_cBK
999 _c24141
_d24141