Skills Needs Anticipation (SNA): Workplace Skills and Satisfaction (WSS) Baseline Survey of Select Employers in the Construction Industry
Strengthening Multi-employer Bargaining: Policies and Practices (Phase II)
Non-Hazardous Activities for Children: The Case of Banana and Sugarcane Supply Chains
Strengthening Preparedness for Migrant Worker Reintegration: Thematic Analysis and Local Index Tool Development

PIDS WB 2021-0905
7th Mindanao Policy Research Forum
PIDS WB 2021-0905
Annual Public Policy Conference Webinar 4: Robust and Healthy Workforce and Closing Program
PIDS WB 2021-0904
Annual Public Policy Conference Webinar 3: Green And Inclusive Recovery
PIDS WB 2021-0903
Annual Public Policy Conference Webinar 2: Ethical Business
Publication Detail
DP 2017-26: Evaluation of Fiscal Incentives in the Philippines

The advantages of foreign direct investment to host countries, particularly on economic growth, have long been recognized. The amount of investment that enters a country is influenced by various factors, including tax rates and the provision of fiscal incentives. This paper (1) assesses how the Philippines fares in attracting investments compared with its neighboring countries and (2) evaluates pending incentive reforms in the country. As the corporate income tax does not take into account other tax rules, effective tax rates, which provide a single measure reflecting the combined effect of all tax rates and incentives, were computed and used in the assessment.

Philippine Institute for Development Studies
Authors Keywords
Parel, Danileen Kristel C.; Philippines; fiscal incentives; tax incentives; foreign direct investment; FDI; effective tax rates; tax holiday;
Download PDF Number of Downloads
Published in 2017 and available in the PIDS Library or Downloaded 954 times since August 29, 2017
Please let us know your reason for downloading this publication. May we also ask you to provide additional information that will help us serve you better? Rest assured that your answers will not be shared with any outside parties. It will take you only two minutes to complete the survey. Thank you.

To use as reference:
If others, (Please specify):
Name: (optional)
Email: (required, but will not display)
If Prefer to self-describe, please specify:
Level of Education:
If employed either part-time or full-time, name of office:
If others, (Please specify):
Would you like to receive the SERP-P UPDATES e-newsletter? Yes No
Use the space below if you have any comment about this publication or SERP-P knowledge resources in general.