This paper makes some suggestions for regional differentials in tax incentives to encourage the development of industry in the principal growth centers outside the Manila Bay Region. It has been written after a quick review of previous related work in the Philippines and preliminary discussions with some of the persons most closely concerned with this aspect of national planning. If I have misinterpreted any of the information which I have obtained from these sources or failed to consult other persons with some responsibilities in this field, I apologize.
Some of the matters I have discussed need further consideration, particularly as regards the detailed application of the methods and concepts to Philippine circumstances. In this connection, I have suggested a number of "follow-up studies" but it will be up to other interested persons to pursue these as and when time permits. I would hope, however, that further lengthy study will not be necessary, as it seems clear enough that decentralization from Manila is urgently needed.
This paper is a special contribution by a geographer-planner to a highly complex problem that many other specialists are also concerned with. A great amount has been written on decentralization in recent years, and in several countries much experience has been gained in implementing policies to this effect. I have not felt it appropriate, however, to give detailed references in this general and introductory paper, nor have I made much use of the more technical terms which have been coined for some of the concepts which I have used.