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How Did The Youth’S Demand For Cigarette Products Respond To The Sin Tax Reform Act Of 2012?, Francis Ignatius L. Nieva
How Did The Youth’S Demand For Cigarette Products Respond To The Sin Tax Reform Act Of 2012?, Francis Ignatius L. Nieva
Angelo King Institute for Economic and Business Studies (AKI)
The excise tax on tobacco products in the Philippines has been historically low making the product very accessible even for the youth. In 2012, a Sin Tax Reform Law was passed which increased the excise tax on tobacco products by almost five times its previous value. This price increase is projected to reduce alchohol and tobacco products consumption for all demographic classifications, especially the youth. This study estimated the price elasticity of cigarette demand of the Filipino youth using regression analyses on the pooled Global Youth Tobacco Survey conducted in the Philippines for the years 2004 and 2015. Price elasticity …
How Big Is Illicit Cigarette Trade In The Philippines?, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
How Big Is Illicit Cigarette Trade In The Philippines?, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
Angelo King Institute for Economic and Business Studies (AKI)
Illicit cigarette trade or the manufacture, distribution, and sale of cigarettes that evade taxes and violate trademarks, persists in the Philippines. Enhancing the affordability and availability of cigarettes undermines the effectiveness of the series of tax policy reforms meant to lower, if not eliminate, tobacco use in the country. Worse, it results in a loss in government tax revenues. This Policy Brief presents the estimates and recommends policy actions to address the problem. The results from residual methods provide a strong presence of illicit cigarette trade in the country. The magnitude ranges from 3.3% to 42.8% of total cigarette consumption, …
Measuring Illicit Cigarette Trade: The Case Of The Philippines, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
Measuring Illicit Cigarette Trade: The Case Of The Philippines, Myrna S. Austria, Alyssa Cyrielle B. Villanueva
Angelo King Institute for Economic and Business Studies (AKI)
Illicit cigarette trade, or the manufacture, distribution and sale of cigarettes that evade taxes and violate trademarks, persists in the Philippines. Using the residual methods, this study estimated the size of illicit cigarette trade in the country covering the period 2009-2017 and the corresponding tax revenue lost. The estimates show that illicit trade has flourished after the increase in excise tax; thus, undermining the effectiveness of the series of tax policy reforms meant to lower, if not eliminate, tobacco use in the country. The magnitude ranges from 3.3% to 42.8% of total cigarette consumption, depending on the threshold of under-reporting …