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)...

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,...

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...