Kimwell, Miharu Jay; Ngo, Frances Lois; Puyat, Vicente … - 2022
products, such as tobacco, alcohol, heated tobacco products and vapor products, and sweetened beverages. The ad valorem tax … system reform has a two-fold aim: (1) increase revenues for public spending on health; and (2) reduce the burden of tobacco … smoking and alcohol use. This study has attempted to examine the quality of spending of earmarked funds by the Philippine …