Diokno, Benjamin E. - School of Economics, University of the Philippines at … - 2005
despite two highly visible tax reform programs in less than two decades, the Philippines is now in the midst of a fiscal … changes in economic activity. The paper aims to describe analytically the similarities and differences of the 1986 Tax Reform … Program and the 1997 Comprehensive Tax Reform Program (CTRP). In assessing the effect of the reform programs, the following …