The amendment of the existing excise tax law on tobacco and alcoholic products is the only revenue measure that the Aquino administration has certified as urgent to date. This paper reviews and evaluates the different versions of both houses of the sin tax reform measure. Republic Act (RA)...

Given the importance of tertiary education in promoting human development and improving the economy's competitiveness, the state universities and colleges (SUCs) in the Philippines have always faced issues on the quality of education, management, and access. This study aims (i) to review and...

This study presents an evaluation of the National Expenditure Program for 2013. First, this paper projects that the fiscal targets set out in the Budget of Expenditures and Sources of Financing (BESF) for 2013 are likely to be met. Specifically, fiscal deficit is projected to be PHP 9.6 billion...

The importance of tertiary education in promoting human development and improving the economy's competitiveness has already been realized. However, state universities and colleges (SUCs) have always faced issues such as the quality of education, management and financial systems, and access,...

The bottom-up budgeting (BUB) process is one of the major reform initiatives of the Aquino administration and has been tagged as such from several perspectives. First, it is seen as a component of its budget reform thrusts that are aimed at making the national government budgeting process more...

This short note provides a framework for looking at public sector governance and productivity improvements. It argues that the role of government in enhancing productivity growth is two-fold. First, government should provide an environment that is conducive in improving total factor productivity...

The government budget may be viewed as the financial mirror of society's economic and social choices, but does the budget contribute to the attainment of the overall objectives of economic policy, namely, growth, equity and stability? For government to be able to function and fulfill its role,...

This study presents a four-part evaluation of the President's Budget (PB) for 2002. First, it shows that the speed of fiscal consolidation that is envisioned in the President's Budget for 2002 will not be achieved. In particular, the fiscal deficit targets that are set in the proposed budget...

This study evaluates the absorptive capacity of a government agency for domestic and external funds. It takes the case of the Department of Public Works and Highways (DPWH), one of the biggest recipients of funds from government and foreign sources. Specifically, the paper a) provides an...

Various indicators (e.g., VAT-to-GNP ratio, VAT evasion rate) suggest that problems in VAT administration have not only persisted during the 1990s but also appear to have worsened. This study makes use of the 1994 Input Output Table to estimate industry benchmarks for the ratio of VAT-able...