Browsing by Author "Go, Audrey Stephanie Y."
Now showing 1 - 1 of 1
Results Per Page
Sort Options
Item Restricted A comparative study of the alcohol and tobacco consumption levels of Filipinos pre- and post-sin tax implementation(2017-06) Dy, Genebe T.; Go, Audrey Stephanie Y. ; Escresa, Laarni C.In 2012, the Sin Tax Reform Law was put into effect. The law sought to reform the multi-tier structure implemented in the past by turning it into a simplified two-tiered structure. Using datasets that cover the years 2009 and 2015, the study aims to determine whether there were changes in the consumption patterns of alcohol and tobacco products among Filipinos. Furthermore, the study also examines the cross-price elasticities of both goods in order to ascertain whether they can be considered as substitutes or complements. Results from this study indicate that alcohol and tobacco are complementary goods.