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

• Main Authors: Tuaño, Philip Arnold P., Clarete, Ramon, Muyrong, Marjorie, Castillo, Czar Joseph
• Format: text
• Published: Archīum Ateneo 2021
• Subjects: tax reform; computable general equilibrium; microsimulation; excise tax; coal; petroleum
• Online Access: https://archium.ateneo.edu/jmgs/vol9/iss1/6; https://archium.ateneo.edu/context/jmgs/article/1133/viewcontent/assessment_of_train_rsquo_s_coal_and_petroleum_excise_taxes_environmental_benefits_and_impacts_on_sectoral_employment_and_household_welfare.pdf
• 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...