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PN 1997-10: Income Tax Reform under CTRP: A Taxing Problem

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.

Philippine Institute for Development Studies
Authors Keywords
Manasan, Rosario G.; Comprehensive Tax Reform Program; income tax reform; Income Tax Bill; individual income tax; corporate income tax; passive income; capital gain tax;
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