A comparative study of the alcohol and tobacco consumption levels of Filipinos pre- and post-sin tax implementation
Date
2017-06
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Abstract
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.
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Keywords
Sin tax, Alcohol consumption, tobacco consumption