An analysis of Philippine income tax reforms

• Main Authors: Mendoza, Ronald U, Gloria, Enrico V, Peña-Reyes, Ser Percival K
• Format: text
• Published: Archīum Ateneo 2015
• Subjects: income tax; progressivity; optimal taxation; economic growth; inclusive growth; Economic Policy; Public Affairs, Public Policy and Public Administration
• Online Access: https://archium.ateneo.edu/asog-pubs/34; http://www.apbersociety.org/Asia_Pacific_Business_and_Economics_Research_Society/Journal_files/Perspectives-V3I2-2-2.pdf#page=50
• Institution: Ateneo De Manila University

Ensuring a progressive tax structure while observing economic growth objectives has been one of the significant challenges in taxation policy. A progressive tax structure would mean that those with the lower ability to pay will face a relatively lower tax burden, imposing much higher tax rates to th...