Escresa, Laarni C.Dy, Genebe T.Go, Audrey Stephanie Y.2024-09-302024-09-302017-06https://selib.upd.edu.ph/etdir/handle/123456789/485In 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.enSin taxAlcohol consumptiontobacco consumptionThesis