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Publication Detail
AER 2002-01: GMA Must Do Unpopular Things (Or the Whys and Hows of Increasing Revenue Collection)

Written in 2002 amidst talks of an impending fiscal crisis, the policy paper proposes steps to address the budget deficit. The paper argues that there is not much room for spending cuts, considering that there is already underinvestment in many areas of the budget. Thus, the objective should be to increase tax collection. Several tax administration reforms are identified to meet this goal. However, they are not enough to increase the revenues to finance growth and development. Tax administration reforms have to be accompanied by unpopular tax increases and reforms, which nevertheless are in line with the principle of progressive taxation.

Action for Economic Reforms
Authors Keywords
Sta Ana III, Filomeno; tax administration; budget deficit; tax system;
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Published in 2002 and available in the AER website or can be downloaded as full text Downloaded 780 times since November 25, 2011