The Supreme Court (SC) ruled with finality in April 10, 2019 on the motions for reconsideration of its initial decision promulgated in July 3, 2018 on the petitions filed by separately by Mandanas et al. and Garcia regarding what petitioners perceived to be errors in the computation of the...

The Supreme Court (SC) ruled with finality in April 10, 2019 on the motions for reconsideration of its initial decision promulgated in July 3, 2018 on the petitions filed by separately by Mandanas et al. and Garcia regarding what petitioners perceived to be errors in the computation of the...

The paper highlights the importance of the design of the fiscal features of the federal system of government in ensuring that potential benefits from its adoption are realized. This economic literature on fiscal federalism posits a framework that delineates the potential benefits ensuing from...

Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. Tax rates are high relative to the country's ASEAN neighbors, yet revenue productivity remains low. Filipino individual taxpayers are overburdened by personal income tax...

Institutional trust is one of the key dimensions of trust in society that demonstrates how people perceive institutions and how well they are operating. Building or maintaining institutional trust is of vital importance in democratic societies since negative experiences with government or other...

The paper highlights the importance of the design of the fiscal features of the federal system of government in ensuring that potential benefits from its adoption are realized. This economic literature on fiscal federalism posits a framework that delineates the potential benefits ensuing from...

Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. Tax rates are high relative to the country's ASEAN neighbors, yet revenue productivity remains low. Filipino individual taxpayers are overburdened by personal income tax...

Institutional trust is one of the key dimensions of trust in society that demonstrates how people perceive institutions and how well they are operating. Building or maintaining institutional trust is of vital importance in democratic societies since negative experiences with government or other...

The Aquino administration through the Human Development and Poverty Reduction Cluster and Good Governance and Anti-Corruption Cluster launched the bottom-up budgeting (BUB) exercise in 2012 in time for the preparation of the 2013 National Expenditure Program. The BUB process is one of the major...