 "Smoking")
The adverse health effects and hazardous nature of goods (substances) such as tobacco and alcohol are well known. This has led several countries to implement a tax on these goods, commonly referred to as sin taxes. These taxes increase government revenue for healthcare services and, simultaneously discourage the consumption of such products.
In the Asia Pacific region, the Philippines has led the battle against usage of substances injurious to health by introducing Sin Tax reforms. The Republic Act 10351 (popularly known as the Sin Tax Reform 2012) became a law in December 2012. The intended objective of the reform was
