An excise tax policy proposal for beer and cigarettes

Date of Publication

2005

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Applied Economics

Subject Categories

Economics

College

Ramon V. Del Rosario College of Business

Department/Unit

Economics

Defense Panel Member


Roberto Raymundo

Joel Tanchuco

Abstract/Summary

The past two decades have seen significant changes in excise tax policies for beer and cigarette products often with goals of higher revenues. While such taxes are considered major contributors to government collections, revenue generation must also be complemented with sumptuary goals as beer and cigarettes are often associated with negative externalities.

The aim of this study is to come up with an excise tax policy that will maximize potential revenues for the government while giving considerations to the users of these vices. The paper begins with the discussion of the nature of sin taxes followed by a discussion of economic principles associated with them. The effects of policy changes to removals and collections including substitution and income effects will also be examined through the historical analysis of excise tax policies in the Philippines. After reviewing the excise tax system, the incidence approach will be applied in computing for the different tax burdens across deciles and regions. This, together with descriptive profiles of Filipino smokers and drinkers and the points mentioned above, will aid in the proposal of fiscal and public policies that concludes this research paper.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU14243

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

160, [191] leaves : ill.; 28 cm.

Keywords

Excise tax--Philippines; Cigarette tax--Philippines; Beer--Taxation--Philippines

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