This paper was presented at the Forum on the Macapagal-Arroyo Tax Reform Program organized by Action for Economic Reforms and the Human Development Network and held on 22 October 2001. The paper asserts that the proposed shift to gross income tax does not address the pressing problems of the moment, specifically, a slipping BIR tax effort, missed revenue targets, and the need for greater government spending in the face of the economic downturn. Consequently, it appeals to the executive to put off the debate on the shift to gross income tax for another time. It proposes instead to grab the opportunity to clinch a critical mass for decisive reforms in tax administration.
