SERP-P: Socioeconomic Research Portal for the Philippines

This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.

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Contributor

Philippine Institute for Development Studies

Authors

Manasan, Rosario G.

Keywords

capital gain tax; Comprehensive Tax Reform Program; income tax reform; Income Tax Bill; individual income tax; corporate income tax; passive income

Income Tax Reform under CTRP: A Taxing Problem

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