Proposals to reform the personal income tax have gained prominence in recent months. To date, personal income tax reform is part and parcel of the platform of a number of the candidates in the 2016 presidential elections. This paper aims to evaluate the various proposals in both houses of...

The study assesses the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN), which includes an increase in petroleum and coal excise taxes, passed by Congress in 2017. The study also reviews the context of the energy sector in the country given that petroleum...

Using a panel of 97 mostly developing and transitional countries for the period 1990-2011, this paper explores fiscal implications of membership in the World Trade Organization (WTO). Em-ploying robust difference-in-difference specifications as well as semi-parametric methods, we find that...

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...

Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. The Duterte administration is pursuing a simpler, more efficient, and more equitable tax system to support its economic growth strategy. The administration's...