WEBER Annotated-Bibliography

ANNOTATED BIBLIOGRAPHY
_______________
A Research Study
Presented to the College of International Relations
LYCEUM OF THE PHILIPPINES
Manila City
_______________
In Partial Fulfillment of the Requirements for

Philippine Economic Development and Goals
Adviser: Prof. Glenn Niño Sartillo
_______________
KIMBERLY JACQUILINE S. WEBER
April 2019
1
WEBER, Kimberly Jacquiline S. IR- 458 12 April 2019
Woodward-Lopez. G., Kao. J., Ritchie. L.,(2011). To what extent have sweetened beverages
contributed to the obesity epidemic?. pp. 499-509, doi: 10.1017/S1368980010002375
Articles published from 1970 up to 2010 were examined using a systematic study of literature
available and was reviewed to assess the risk of obesity with increased intake of sweetened
beverages. Research on the USA, and several other developed countries were included and
examined with no specific demographic in mind. The studies showed that regardless of your
present condition, age or gender, intake of sweetened beverages will most likely lead to an increase
in weight/ adiposity and will eventually lead to the state of obesity if consumed in excessive
amounts and left unchecked.
The study that sweetened beverage has a positive relationship with obesity rates and/ or adiposity
which is “the quality or state of being fat.” Actionable measures taken to lessen the rates of obesity
were to reduce sweetened beverage intake producing a measurable impact on the weight gained if
one were taking sweetened beverages. The study also noted that sweetened drinks was a main
contributor to the obesity epidemic in the USA amounting to one fifth of weight gained during the
years which the studies were conducted.
2
Basu, S., Yaffu, P., Hills, N. and Lustig, R. (2013). The Relationship of Sugar to Population-
Level Diabetes Prevalence: An Econometric Analysis of Repeated Cross-Sectional Data.
https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0057873
The experimental and observational studies suggest that sugar intake is associated with the
development of type 2 diabetes, independent of its role in obesity, it is unclear whether alterations
in sugar intake can account for differences in diabetes prevalence among overall populations. The
impact of sugar on diabetes was independent of sedentary behavior and alcohol use, and the effect
was modified but not confounded by obesity or overweight. Duration and degree of sugar exposure
correlated significantly with diabetes prevalence in a dose-dependent manner, while declines in
sugar exposure correlated with significant subsequent declines in diabetes rates independently of
other socioeconomic, dietary and obesity prevalence changes.
It has been observed that type two diabetes is directly related to excessive sugar consumption and
another possible side effect of this is obesity. Lengthy exposure with high dosage of sugar is a
considerable factor for the development of type 2 diabetes. Considering that sugar is affordable
and readily available for consumption, it is commonly used by those who cannot afford other
ingredients to fulfill their dietary needs and cravings. A poor socioeconomic standing of a person
may help the prevalence of type 2 diabetes among those in poverty.
3
Fujiyoto, I. (2015), Consumption of sugar sweetened beverages, artificially sweetened

beverages, and fruit juice and incidence of type 2 diabetes: systematic review, meta-analysis,
and estimation of population attributable fraction,
https://www.ncbi.nlm.nih.gov/m/pubmed/26199070/
The examined prospective association between consumption of sugar sweetened beverages,
artificially sweetened beverages, and fruit juice with type 2 diabetes before and after adjustment
for adiposity, and to estimate the population attributable fraction for type 2 diabetes from
consumption of sugar sweetened beverages in the United States and United Kingdom. Random
effects meta-analysis and survey analysis for population attributable fraction associated with
consumption of sugar sweetened beverages. Potential sources of heterogeneity or bias were not
evident for sugar sweetened beverages. For artificially sweetened beverages, publication bias and
residual confounding were indicated. For fruit juice the finding was non-significant in studies
ascertaining type 2 diabetes objectively (P for heterogeneity = 0.008). Under specified assumptions
for population attributable fraction, of 20.9 million events of type 2 diabetes predicted to occur
over 10 years in the USA (absolute event rate 11.0%).
The most common cause for type 2 diabetes is the excessive consumption of (artificially) sugar
sweetened beverages. In the USA alone, calculations for the prediction of type 2 diabetes rounded
up to 20 million events. The analysis of a population found that SSBs may cause a predisposition
to type 2 diabetes regardless of current health status.
4
Sta. Ana III, F. (2018). Significance of the Comprehensive Tax Reform Program aka TRAIN
The reduction of individual income taxes must go hand-in-hand with increasing the excise taxes
on petroleum products, automobiles, tobacco, and alcohol as well excise tax on sugar-sweetened
beverages. The broadening of the base for VAT is also worthy, instead of a proposal, favored by
a few, to increase the VAT rate from 12% to 14%. With respect to corporate income tax, the tax
will be reduced from the current rate of 30% to 25%. Furthermore, the excise taxes on the
aforementioned goods are by themselves good taxes. Increasing the tax rate on petroleum taxes
has to be done to correct for inflation. The specific tax on gasoline has not been adjusted to inflation
since its legislation in 1997. Worse, diesel is exempted from the excise tax, despite being the dirtier
fuel. The tax on oil products must likewise be seen as an ecological tax, a tax for the environment.
There is a direct relationship between petroleum and sugar-sweetened beverages. Taxing higher
rates on petroleum related products is necessary to diminish the impact of a lower corporate income
tax. Broadening the base for VAT is preferable to increasing its rates as not many will benefit from
its increase and consumers may be discouraged to spend on goods and services causing revenue to
decrease.
5
Manasan, R. (2017). Assessment of the 2017 Tax Reform for Acceleration and Inclusion. 27th
ed. Manila: Philippine Institute for Development Studies Surian sa mga Pag-aaral
Pangkaunlaran ng Pilipinas.
The Duterte administration is pursuing a simpler, more efficient, and more equitable tax system to
support its economic growth strategy. The administration’s Comprehensive Tax Reform Program
was filed as House Bill (HB) No. 4774 in January 2017 at the lower house and Senate Bill (SB)
No. 1408 at Senate. These bills represent the first of several reform packages that will each focus
on different areas of tax policy. The House of Representatives approved a compromise bill, House
Bill No. 5636, titled “Tax Reform for Acceleration and Inclusion” or TRAIN in May 2017. It
seeks to improve the fairness, efficiency, and simplicity of the tax system while at the same time
protecting the national government’s aggregate revenue take. The package is a mix of revenue
increasing and revenue losing measures. As such, the risk of Congress enacting solely the revenue
losing measures is minimized.
The tax reform for acceleration and inclusion is a good start for the county, it is a great step towards
moving to a better economic status. Many sacrifices have to be injured by the country and its
citizens, yet, the new tax reform or the TRAIN law is one that is good for the country and could
boost the country’s growth as a nation.
6
Casiquin, R. (2017). Tax on Sugar sweetened beverages: Effects of a Sugar-Sweetened

Beverage Tax: Consumption, and Tax Burden by Income.
https://home.kpmg/content/dam/kpmg/ph/pdf/topofmindarticles/2017/October/Oct17Bitter
sweetCulmination.pdf
A typical Filipino meal would normally include an ice cold drink such as carbonated drinks, juices
and coffee. The HB2 introduces the imposition of excise tax on sweetened beverages such as juice,
soft drinks and etc. at a rate of Php 10 per liter of volume capacity. In the explanatory note of HB
292 the sponsors of the bill stated that this measure does not only seek to promote public health
and wellness, but also to provide additional revenue to the tax of the government which will then
be allocated to the 50 percent general funds, 20 percent o the Department of Health for provision
of medicine and medical assistance to diabetes and other non-communicable diseases through
provincial and district hospitals as well as health and wellness promotion.
The consumption of sugary beverages in the Philippines is very common and is a typical part of
the Filipino diet. The sugar tax will cause the masses to either lessen their consumption of sugary
drinks which then lessens the health risks that go with it. The government is set to properly allocate
the funds collected from the tax to better health, add hospitals, and generally appropriate funds.
7
Reyes, M. (2018). Political Economy and It's Relation to the Train Law In the Philippines
https://www.academia.edu/36244769/Political_Economy_and_Its_Relation_to_the_Train_
Law..docx
The TRAIN Law, Republic Act No. 10963 is one of the promises of President Duterte during his
presidential election. It seeks to correct the short coming of the old Tax system to make it more
simple and fair. The first package strives to lower personal income taxes and broaden the value of
added tax. The first package of the comprehensive tax reform program (CTRP) is the TRAIN law
envisioned by President Duterte’s administration which attempts to correct a number of
deficiencies in the tax system to make it simpler, fairer, and more efficient. It also includes
mitigating measures that are designed to redistribute some of the gains to the poor. TRAIN
addresses several weaknesses of the current tax system by lowering and simplifying personal
income taxes, simplifying estate and donor’s taxes, expanding the value-added tax (VAT) base,
adjusting oil and automobile excise taxes, and introducing excise tax on sugar-sweetened
beverages.
The tax reform for acceleration and inclusion is a good start for the county, it is a great step towards
moving to a better economic status. Many sacrifices have to be injured by the country and its
citizens, yet, the new tax reform or the TRAIN law is one that is good for the country and could
boost the country’s growth as a nation.
8
Gomez, R. (2018). How Will the PH TRAIN Law Affect Bussiness

http://www.innov8tivedd.com/how-will-the-ph-train-law-affect-business/
Mon Abrea, TRAIN Law advocate and the Consulting Group President for this law, says that:
“Small business are likewise expected to benefit from the TRAIN law. ” Simply explained TRAIN
Law, this law means that workers who earn an annual income of P 250, 000 will be exempted from
paying Income Tax. Those earning above the said price will be slapped with the increased tax and
burden. But being it a new tax reform system, the country is still yet to experience the effects of
the TRAIN Law. The effects of the TRAIN law are Price hike in oil prices, Increase in product
prices, Decrease in certain product stocks, VAT Exemption from Small Businesses,, The previous
P1.9 million threshold has increase to P3 million, making small businesses earn and save more.
This will also encourage interested entrepreneurs to create and transform their business ventures
even more.
The effect of the TRAIN law in the Philippines is yet to be felt entirely. Although it is expected to
be beneficial for minimum wage earners as well as small businesses, for the household for paying
tax has been raised. This means that those who are earning minimum wage would be able to save
more, while small businesses would not have a huge burden in paying taxes and would be able to
prolong their business, save more, and invest more, which would have a positive impact in the
economy because higher savings entails a progressive economy.
9
Research Center, N. (2018). Republic Act No. 10963. Manila: Republic of the Philippines.
The excise tax on sweetened beverages under RA 10963 states that there would be a 6 peso per
liter increase on sweetened beverages which use sweeteners, and a 12 peso per liter increase on
sweetened beverages that use high-fructose corn syrup. Beverages that are excluded from this are
all milk’-based beverages, coffee/ 3 in 1 coffee products, 100% vegetable and fruit juices. The
FDA has required all importers and manufacturers of SSB’s to be covered by the law to put the
proper labeling with unique identification that states that it is an excisable sweetened beverage.
Taxation of the sugar sweetened beverages will be increase due to Republic Act NO. 10963 which
is known as the TRAIN law. The taxation was brought about the need to create revenue, and also
the high rates of obesity of the general public. Increasing prices will disdain avid consumers from
buying products as the price may wane them off.
10
Garcia, E. (2018). TRAIN Law and its Counter Effects to Filipino Consumers.
https://steemit.com/philippines/@smaeunabs/train-law-and-its-counter-effects-to-filipino-
consumers.
Though this law is beneficial for some, not every Filipino is pleased to have this implemented,
especially those who are earning a minimum wage, self-employed individuals, and small
unregistered enterprises. As a whole, these folks are considered as informal economy since they
are neither taxed nor monitored in the country’s overall economy census. Part of this sector
includes small vendors, farmers, fishermen, PUJ and pedicab drivers, and contractual construction
workers. Excise tax on sweetened beverages, Added tax in cigarettes, More taxes for car owners,
Along with the price hikes of the above-mentioned commodities, common goods such as rice,
canned goods, and other grocery items are starting to have the bullish price trends as well. This
caused a domino effect that even sidewalk vendors tend to increase their price lists to make their
ends meet.
The reason why several sectors coin this TRAIN Law as Anti-Poor Law for they believe only those
who are middle-class to elite could benefit from it. Although the informal economy may be
crippled by this law, it sets to seek proper taxation within the nation to better services and increase
revenue. The increase of prices by sidewalk vendors and alike may disdain consumers from buying
as consumers may be discouraged by the rising prices of simple goods and commodities.
11
Leonardo, D.E., (2018) Excise tax on sweetened beverages,

https://home.kpmg/ph/en/home/insights/2018/03/excis-tax-on-sweetened-beverages.html
House Bill 292 (standalone sugar-sweetened beverage tax bill), included in the TRAIN Bill 26
April 2017 sugar-sweetened beverages are deﬁned as non-alcoholic beverages that contain caloric
sweeteners or added sugar or artiﬁcial or non-caloric sweeteners in the form of a liquid, syrup,
concentrate or solid mixture that is added to water or other liquids to make a drink. A proposal to
tax sugar-sweetened beverages was introduced in the House of Representatives and merged into a
proposed comprehensive Tax Reform for Acceleration and Inclusion (TRAIN) Bill to increase the
likelihood of acceptance. Excise taxes are imposed on manufacturers, importers or persons in
possession of the sweetened beverages before its withdrawal from the place of manufacture.
Beverage-manufacturing companies are directly affected by these Sbs tax being imposed. Their
manufacturing processes may be complex like in the case when there are subcontracting
agreements for bottling with other entities.
The taxation of sugar sweetened beverages will decrease consumption as studies have shown. A
higher tax will lead to better health conditions as it is known that the consumption of SSBs have
found to be price elastic. Manufacturers affected by the taxation will have to find alternatives or
change the recipe for the sweetened sugar beverages in order to accommodate for the change in
tax laws.
12
Baldo, A., Estrada, P. and Mercado, M. (2018). DIESEL PRICES AND FOOD INFLATION
ON NON-FOOD INFLATION RATE: A VECTOR AUTOREGRESSIVE ANALYSIS.
http://events.psai.ph/2018/ac/downloads/papers/S1.A1a.pdf
Evaluating the relationship of changes in diesel prices on non-food inflation rate and the effect of
changes in food inflation rate using monthly data from BSP and PSA. Findings from the VAM
also indicate that a one-time increase in food inflation rate will have significant effects on non-
food inflation rate contemporaneously. The shock on food inflation also has an effect on the
succeeding months which is found to be a negative effect, indicating that an increase in food
inflation can lead to a decrease in nonfood inflation in the said months. The positive effect for
three subsequent months between food and non-food inflation is consistent with the wage-price
spiral wherein rising food prices increase demand for higher wages. Higher wages, in return,
provide people with greater income for spending on both food and non-food items, increasing
demand for both. This results again to higher prices of goods and services.
Diesel prices were studied regarding its relationship with changes in diesel prices, and non-food
inflation rate and what may be affected by the changes in inflation of food. Through software
analysis of food inflation rates, it was found a one-time increase affects rates for the inflation of
non-food particulars. A demand for higher wages will be consistent with the increase of price in
food prices with both sharing a positive relationship.
13
Senate of the Philippines Press Release (2017), Philippines : High price of sugar to hit poor
Filipinos, roll back TRAIN excise tax on fuel,
https://search.ebscohost.com/Philippines_high_price_of_sugar_to_hit_poor_filipinos.aspx
The government must fortify that financial assistance and other mitigating measures under the tax
reform program are turned out immediately, on the other hand the Sugar Regulatory
Administration (SRA) must monitor and maintain sugar prices. Sen. Bam Aquino pointed out. Sen.
Bam said increase in price of sugar will also result in rise in prices of flour, bread and other
sweetened products that are essential commodities to families. Sen. Bam eloquently said that he
renewed his call to the administration to support his measure that seeks to suspend and roll back
the excise tax on petroleum products under the Tax Reform for Acceleration and Inclusion
(TRAIN) Law. Also, Sen. Bam said the government should fast track the full implementation of
mitigating measures under the TRAIN Law, such as the unconditional cash transfer program for
poor families and the Pantawid Pasada for jeepney operators and drivers.
Financial assistance under TRAIN law should be implemented immediately and the price of sugar
should be properly monitored. Due to the increase in prices, basic necessities that are sugar related
will increase, and those inexpensive products that are commonly bought by poor Filipinos won’t
be easily accessible.
14
Department of Finance (2018). What is TRAIN. Manila: Republic of the Philippines.
“The excise tax will help promote a healthier Philippines”. TRAIN law’s taxation of sugar-
sweetened beverages is a part of the goal its first package, wherein it aims to create a more just,
simple, and more effective system of tax collection. The DOF together with the DOH fully
supports the said tax reform as a comprehensive health measure aimed to curb the consumption of
SSB’s and address the worsening number of diabetes and obesity cases in the country. According
to the DOF, SSB’s contain unnecessary calories or empty ones without any nutritional benefits.
Most SSB’s are easily available in mom-and-pop shops, unlike other sweetened products which
makes it easily accessible to the public, specially to those in poverty who uses the SSB’s as meal
substitutes. The SS excise tax as a health measure will encourage individuals and families to make
healthier choices, and lower the spending on health related expenditures.
Both the Department of Health and the Department of Finance are both fully onboard of the
taxation for sugar-sweetened beverages due to the benefits to both sectors of the government. In
terms of the DOF, the country is able to gain revenue from the taxation, this entails more budget
for the country. On the other-hand, for the DOH, they are able to receive 20% of the taxes collected
from this which would be allocated to building more provincial hospitals as well as other medical
facilities and equipment. The taxation on SSB’s has already shown effect on the mom-and-pop
stores in the Philippines. The effect on the mass would be one that is for the betterment of their
health as well as an avenue for the increasing growth in the economy of the country.
15
Miguel, R., Medina, V., Lam, H., Abad, L., Abad, P. and Padilla, C. (2018). university of the
Philippines Manila position statement on proposed house Bill no. 292, “An act imposing
excise tax on sugar-sweetened beverages by inserting a new section 150-A in the national
internal revenue Code of 1997, as amended”. http://upcm.ph/wp-
content/uploads/2018/09/AMP-Vol52-No4-HP2-OA-02-University-of-the-Philippines.pdf
University of the Philippines Manila affirm the importance of lowering sugar intake in order to
decrease the risk of sugar related disease. Studies have indefinitely shown that multiple diseases
are related to its excessive intake. It has been recommended by several peer reviewed studies and
several reputable organizations, notably WHO (World Health Organization) to decrease
consumption of sugar to a mere 10% of the daily energy intake of an average person. By increasing
taxes on sugar sweetened beverages, consumption is expected to decrease as demand has been
seen to be price elastic. Additionally, the revenue collected by the government should be used to
help fund government agencies in an effort to create a “Health Promotion Fund” Further study
should be conducted on the effects of how excise tax could affect the local industry, and those who
rely on the industry for livelihood.
The stand of University of the Philippines Manila understands the importance of putting an excise
tax on SSB’s. Mindless consumption in uncontrolled amounts will lead to the deterioration of
health in many individuals. It is recommended to increase awareness through government revenue
from tax collected to avert further spread of disease.
16
Mogato. M., Kelland. K., (2018). Philippine taxes on sugary drinks could avert thousands of
deaths, WHO study says. https://mobile.reuters.com/article/amp/idUSKBN1O41NP
The Philippines could avert 24,000 premature deaths linked to diseases such as diabetes, stroke
and heart failure in the next two decades after it adopted taxes on sugar-sweetened beverages, the
World Health Organization (WHO) said. The article states that a big portion of the adult population
(approximately 56.3 million in 2013) is over-weight or obese. A big reason for this is because of
the high sugar consumption, this causes obesity, diabetes, heart failure, and stroke. Which are some
of the main causes for death in the philippines. With the said tax law, the philippines, in terms of
health care, could save around $627 million and an anual revenue of $813 million dollars.
A study conducted by the World Health Organization states that premature death could be averted
if taxes are implemented to help decrease consumption of sugar-sweetened beverages. Adults
should be more cautious of what they consume as 56.3 million (in 2013) were found to be over-
weight. Taxation of these goods to create government revenue would help decrease rates of obesity
and health care costs in one fell swoop which would be a savvy move to say the least. Revenue
absorbed from it can be used to fund various agencies and promote healthcare.
17
Saxena, A., Koon, A. and Capanzana, M. (2018). Modelling the impact of a tax on sweetened
beverages in the Philippines: an extended cost–effectiveness analysis. Bulletin of the World
Health Organization, pp. 97-107 doi: http://dx.doi.org/10.2471/BLT.18.219980
This research talks about the effects of the sugar tax in the Philippines that was brought about with
the TRAIN law. It speaks of the deaths that are occurring in the Philippines coming from sugar-
related diseases, one of the major contributors to sugar-related diseases is the excessive intake of
sugar in our body. According to research findings, the consumptions of sugar-filled drinks impose
a higher risk compared to all other food. Researchers findings, the tax could advert an estimated
of 5913 deaths related to diabetes, 10339 deaths from ischaemic heart disease and 7950 deaths
from stroke over the next 20 years. It should also be noted that according to this research, there is
a projected reduction of 31.6 billion Philippines pesos in health-care costs over a 20-year period
and a total out-of-pocket cost savings of 18.6 billion Philippine pesos over a 20 year period.
The effects of excessive sugar intake by the Filipino people is the main cause for diabetes,
ischaemic heart disease, and stroke, and it often leads to death in the country. The savings that
could be gathered from the taxation of sugar for health care is projected to be at around 31.6 billion.
This means that the taxation of sugar is beneficial for not only the health of the people but could
also be a contributor to the health sector and the government in general for advancement of the
country.
18
Onagan, F., Ho, B. and Chua, K. (2019). Development of a sweetened beverage tax,
Philippines. Bulletin of the World Health Organization, pp.154-159
“The excise tax will help promote a healthier Philippines”. TRAIN law’s taxation of sugar-
sweetened beverages is a part of the goal its first package, wherein it aims to create a more just,
simple, and more effective system of tax collection. The DOF together with the DOH fully
supports the said tax reform as a comprehensive health measure aimed to curb the consumption of
SSB’s and address the worsening number of diabetes and obesity cases in the country. According
to the DOF, SSB’s contain unnecessary calories or empty ones without any nutritional benefits.
Most SSB’s are easily available in mom-and-pop shops, unlike other sweetened products which
makes it easily accessible to the public, specially to those in poverty who uses the SSB’s as meal
substitutes. The SS excise tax as a health measure will encourage individuals and families to make
healthier choices, and lower the spending on health related expenditures.
Both the Department of Health and the Department of Finance are both fully onboard of the
taxation for sugar-sweetened beverages due to the benefits to both sectors of the government. In
terms of the DOF, the country is able to gain revenue from the taxation, this entails more budget
for the country. On the other-hand, for the DOH, they are able to receive 20% of the taxes collected
from this which would be allocated to building more provincial hospitals as well as other medical
facilities and equipment. The taxation on SSB’s has already shown effect on the mom-and-pop
stores in the Philippines. The effect on the mass would be one that is for the betterment of their
health as well as an avenue for the increasing growth in the economy of the country.
19
Wimoto, K. (2019). Southeast Asian sugar taxes: Bitter pills for better health.
https://asia.nikkei.com/Spotlight/Asia-Insight/Southeast-Asian-sugar-taxes-Bitter-pills-for-
better-health
The research talks about the increasing awareness of South East Asian governments on sugar
related diseases. In the recent years, excessive sugar consumption has been a norm in many South
East Asian nations. Especially in the Philippines, where excessive sugar consumption is a way for
those in poverty to satisfy cravings and feel full. It has become a staple in the diets of many causing
the degradation of health. To address this issue, higher taxation of products with high sugar content
has been implemented to curb its demand. The model has worked in the Philippines, and studies
conducted by the WHO recommend that a 20% increase in retail prices of sugary drinks would be
enough to decrease consumption. This decrease has also caused an effect on the supply of raw
sugar production.
Excessive sugar consumption isn’t only prevalent in the Philippines but also to the rest of the
ASEAN countries. It shows that sugar-sweetened beverages are a staple in the diet of the people.
The increase in taxation of such products has curbed or lessened the demand for such. The taxation
of SSB’s is starting to be a trend in ASEAN countries. Although, it is starting to be a problem
considering that majority of the south-east Asian nations are major producers and distributors of
sugar. Farmers are starting to look for other alternative crops to plant since the demand for sugar
has lessend in the recent years due to the taxation on sugar-sweetened beverages.
20
Magondato, S.M, Cabalida J., Ibrahim, N., Mimbantas, N-H., Sagarino, C., Maneja, J.
(2019). EFFECTS OF TAX REFORM FOR ACCELERATION AND INCLUSION LAW
TO THE SALES IN PALA-O PUBLIC MARKET
https://www.researchgate.net/publication/330666200_EFFECTS_OF_TAX_REFORM_FO
R_ACCELERATION_AND_INCLUSION_LAW_TO_THE_SALES_IN_PALA-
O_PUBLIC_MARKET
The Philippines is to undergo resurgence towards its taxation structure with the newly revised Tax
Reform for Acceleration and Inclusion (TRAIN) Law In an era of fiscal austerity. It was the law
initiated by the DOF and ratified by congress then signed by President Rodrigo Duterte last
December 19, 2017 as Republic Act 10963, aims to provide an increase in the take-home pay of
salaried Filipino by reducing income tax rate while increasing and rationalizing tax rates in other
goods and services. The Government’s revision of TRAIN law aims to help the society and its
people and to help decrease poverty by diminishing tax rates from salaried Filipinos, but its effect
is mostly felt by the minor sectors. It is proven that not all store owners are aware of TRAIN Law
and its impact to their lives.
The current administration aims to foster in a new era of rationalized taxation fair to all sectors of
society. It hopes to decrease the gap between the marginalized poor, and the middle class. Income
tax rate shall be lowered and excise tax on goods and services shall be increased for revenue
collection of the government. Filipinos will be able to save much more increasing their potential
for growth and better opportunities. The law aims to make life better and society’s standards much
more
21
REFERENECS
Woodward-Lopez. G., Kao. J., Ritchie. L.,(2011). To what extent have sweetened beverages
contributed to the obesity epidemic?. pp. 499-509, doi: 10.1017/S1368980010002375
Basu, S., Yaffu, P., Hills, N. and Lustig, R. (2013). The Relationship of Sugar to Population-
Level Diabetes Prevalence: An Econometric Analysis of Repeated Cross-Sectional Data.
https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0057873
Fujiyoto, I. (2015). Consumption of sugar sweetened beverages, artificially sweetened

beverages, and fruit juice and incidence of type 2 diabetes: systematic review, meta-analysis,
and estimation of population attributable fraction.
https://www.ncbi.nlm.nih.gov/m/pubmed/26199070/
Sta. Ana III, F. (2016). Significance of the Comprehensive Tax Reform Program aka TRAIN.
Manasan, R. (2017). Assessment of the 2017 Tax Reform for Acceleration and Inclusion.
27th ed. Manila: Philippine Institute for Development Studies Surian sa mga Pag-aaral
Pangkaunlaran ng Pilipinas.
Casiquin, R. (2017). Tax on Sugar sweetened beverages: Effects of a Sugar-Sweetened

Beverage Tax: Consumption, and Tax Burden by Income.
https://home.kpmg/content/dam/kpmg/ph/pdf/topofmindarticles/2017/October/Oct17Bitter
sweetCulmination.pdf
Reyes, M. (2018). Political Economy and It's Relation to the Train Law In the Philippines
https://www.academia.edu/36244769/Political_Economy_and_Its_Relation_to_the_Train_
Law..docx
Gomez, R. (2018). How Will the PH TRAIN Law Affect Bussiness

http://www.innov8tivedd.com/how-will-the-ph-train-law-affect-business/
Research Center, N. (2018). Republic Act No. 10963. Manila: Republic

of the Philippines.
Garcia, E. (2018). TRAIN Law and its Counter Effects to Filipino Consumers.
https://steemit.com/philippines/@smaeunabs/train-law-and-its-counter-effects-to-filipino-
consumers.
Leonardo, D.E., (2018) Excise tax on sweetened beverages

https://home.kpmg/ph/en/home/insights/2018/03/excis-tax-on-sweetened-beverages.html
22
Baldo, A., Estrada, P. and Mercado, M. (2018). DIESEL PRICES AND FOOD INFLATION
ON NON-FOOD INFLATION RATE: A VECTOR AUTOREGRESSIVE ANALYSIS.
http://events.psai.ph/2018/ac/downloads/papers/S1.A1a.pdf
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internal revenue Code of 1997, as amended”. http://upcm.ph/wp-
content/uploads/2018/09/AMP-Vol52-No4-HP2-OA-02-University-of-the-Philippines.pdf
Mogato. M., Kelland. K., (2018). Philippine taxes on sugary drinks could avert thousands of
deaths, WHO study says. https://mobile.reuters.com/article/amp/idUSKBN1O41NP
Saxena, A., Koon, A. and Capanzana, M. (2019). Modelling the impact of a tax on
sweetened beverages in the Philippines: an extended cost–effectiveness analysis. Bulletin of
the World Health Organization, pp. 97-107 doi: http://dx.doi.org/10.2471/BLT.18.219980
Onagan, F., Ho, B. and Chua, K. (2019). Development of a sweetened beverage tax,
Philippines. Bulletin of the World Health Organization, pp.154-159.
Wimoto, K. (2019). Southeast Asian sugar taxes: Bitter pills for better health.
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(2019). EFFECTS OF TAX REFORM FOR ACCELERATION AND INCLUSION LAW
TO THE SALES IN PALA-O PUBLIC MARKET
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R_ACCELERATION_AND_INCLUSION_LAW_TO_THE_SALES_IN_PALA-
O_PUBLIC_MARKET
23
Proposed Title: Lowering health risks, increasing government revenue :An analysis on the
taxation of sugar-sweetened beverages under the Tax Reform for Acceleration and Inclusion
(TRAIN)
Statement of the Problem

1. What is the effect of the sugar tax on the government revenue?
2. What is the effect sugar-sweetened beverages in the health of the filipino people?
3. What is the effect of taxation of sugar towards the attitude of the filipino people on
sugar-sweetened beverages?
24

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ANNOTATED BIBLIOGRAPHY

In Partial Fulfillment of the Requirements for

KIMBERLY JACQUILINE S. WEBER

amounts and left unchecked.

years which the studies were conducted.

correlated significantly with diabetes prevalence in a dose-dependent manner, while declines in

other socioeconomic, dietary and obesity prevalence changes.

may help the prevalence of type 2 diabetes among those in poverty.

Fujiyoto, I. (2015), Consumption of sugar sweetened beverages, artificially sweetened

The examined prospective association between consumption of sugar sweetened beverages,

over 10 years in the USA (absolute event rate 11.0%).

to type 2 diabetes regardless of current health status.

losing measures is minimized.

boost the country’s growth as a nation.

Casiquin, R. (2017). Tax on Sugar sweetened beverages: Effects of a Sugar-Sweetened

provincial and district hospitals as well as health and wellness promotion.

envisioned by President Duterte’s administration which attempts to correct a number of

boost the country’s growth as a nation.

Gomez, R. (2018). How Will the PH TRAIN Law Affect Bussiness

economy because higher savings entails a progressive economy.

buying products as the price may wane them off.

Leonardo, D.E., (2018) Excise tax on sweetened beverages,

likelihood of acceptance. Excise taxes are imposed on manufacturers, importers or persons in

agreements for bottling with other entities.

food prices with both sharing a positive relationship.

Department of Finance (2018). What is TRAIN. Manila: Republic of the Philippines.

healthier choices, and lower the spending on health related expenditures.

several reputable organizations, notably WHO (World Health Organization) to decrease

rely on the industry for livelihood.

health in many individuals. It is recommended to increase awareness through government revenue

from tax collected to avert further spread of disease.

if taxes are implemented to help decrease consumption of sugar-sweetened beverages. Adults

healthier choices, and lower the spending on health related expenditures.

of SSB’s is starting to be a trend in ASEAN countries. Although, it is starting to be a problem

and its impact to their lives.

Fujiyoto, I. (2015). Consumption of sugar sweetened beverages, artificially sweetened

Casiquin, R. (2017). Tax on Sugar sweetened beverages: Effects of a Sugar-Sweetened

Gomez, R. (2018). How Will the PH TRAIN Law Affect Bussiness

Research Center, N. (2018). Republic Act No. 10963. Manila: Republic

Leonardo, D.E., (2018) Excise tax on sweetened beverages

WEBER, Kimberly Jacquiline S. IR- 458 12 April 2019

Department of Finance (2018). What is TRAIN. Manila: Republic of the Philippines.

Statement of the Problem

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