Assessment of TRAIN’s Coal and Petroleum Excise Taxes: Environmental Benefits and Impacts on Sectoral Employment and Household Welfare

• Main Authors: Tuaño, Philip Arnold, Clarete, Ramon, Muyrong, Marjorie, Castillo, Czar Joseph
• Format: text
• Published: Archīum Ateneo 2021
• Subjects: tax reform; computable general equilibrium; microsimulation; excise tax; coal; petroleum; Economics; Oil, Gas, and Energy
• Online Access: https://archium.ateneo.edu/economics-faculty-pubs/152; https://ajolbeta.ateneo.edu/jmgs/articles/229/2560
• Institution: Ateneo De Manila University

This study assessed the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN) Law; which includes an increase in petroleum and coal excise taxes; as passed by Congress in 2017. This study reviewed the context of the energy sector in the country given that petroleum...