Clarete, Ramon L.Gatdula, Marie Abigael A.Parado, Mariel Jances Nhayin D.2025-01-272025-01-272008-03https://selib.upd.edu.ph/etdir/handle/123456789/4242This study, using aggregate time-series data, estimates the excise tax leakage in the domestic and imported cigarette market in the Philippines following the Partial Adjustment Model by Nerlove (1957) and used by Rakhe in 2003. This is done to evaluate the tax effort given by the government. Analysis of the tax leakage estimates show that the amount not collected is around 8 billion pesos per year for the domestic cigarette market alone. Average percentages from the potential collection from the domestic and imported market are 31.54% and 12.49%, respectively.enCigaretteExcise taxTobacco industryCigarette taxGovernment taxThesis