The amendment of the existing excise tax law on tobacco and alcoholic products is the only revenue measure that the Aquino administration has certified as urgent to date. This paper reviews and evaluates the different versions of both houses of the sin tax reform measure. Republic Act (RA)...

Alcohol is no ordinary commodity. Millions of people enjoy it safely if drinking in moderation. Alcoholic beverages are big business that creates substantial jobs, pay huge tax and contribute to our economy. But if consume excessively and regularly, alcohol is addictive substance that can cause...

This paper compares two methods for meta-analysis: fixed-effect models and random-effects models. Both models are applied to pass-through rates of excise taxes on alcohol beverages. Using a sample of estimates from 30 primary studies, weighted means are first reported for each method and...

Regression results from a 30-year panel of the state-level data indicate that changes in alcohol-excise taxes cause a reduction in drinking and lower all-cause mortality in the short run. But those results do not fully capture the long-term mortality effects of a permanent change in drinking...