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March 30, 2016
Debbie Wetzel
Senior Director, Global Governance Practice
World Bank Group
Headline Indicators
Inflation
Subsidy/staples Prices
Public Sector Performance
Regulate
Tax
Spending
Case #1: Philippines Sin Tax Reform Tracking
Shift from low & fragmented excise tax rates to
higher unitary rate for cigarettes
Introduction of New
Holographic Tax Stamp in 2015
(“whale”)
Earmarking of revenues to finance Universal
Health Care (UHC)
….but all packs will be taxed at close to 70 cents
per pack by 2017 with a unitary rate
Limits & lags to available price data
No capture of new market entrants
Philippines Statistics Authority (PSA) price
disclosure constraints
Inability to target and map price captures
9
Recruit & Train Filipinos Identify specific stores, measure
prices, and tax stamp prevalence
Build decision support tools
& analytics
Real time monitoring of cigarette price data
Cheap cigarettes are bad bargains for health!
Monitoring of Tax Stamp roll-out
Hot spots & brands
Public disclosure of results on Department of Finance website
www.dof.gov.ph
CIGARETTES - TAX STAMP PRESENCE NEAR METROPOLITAN MANILA TAX DISTRICTS FROM OCT 1 - DEC 31 2015
15
BIR
District
Tax Stamp
Prevalence
56 74%
60 75%
53A 75%
51 75%
55 75%
56 74%
BIR
District
Tax Stamp
Prevalence
53B 100%
45 92%
21A 90%
27 90%
17A 90%
Least
Compliant Most
Compliant
Data from Oct 1 - Dec 31 2015
Sin Taxes increased from 0.5 % to 1.0 % of
GDP between 2012 to 2015, large due to
cigarettes
1 % Tax Stamp Leakages = USD 20 million
Expansion to health warnings
Pilots to capture illicit tax stamps
Pay attention to excise tax design and implementation
Simple pays
On-going re-fresh of tax stamp design
Easier for public capture
Public scrutiny and information promote accountability
Government & Industry
Case #2: eProcurement in Amazonia, Brazil
1.6 million km2
2.3 people/km2
1.8% of pop.
27% rural pop.
62 municipalities
Source: IBGE 2010.
Conclusions
International
Benchmarking
Prices for Impact
Evaluations
Open Governments &
Accountability
Expectations!
?
THANK YOU