Rethinking the taxation of compensation income in the Philippines

The current individual income taxation structure of the Philippines significantly violates several norms of equity, with wage and salary workers (wsws) being disproportionately burdened by income taxes. An important source of inequity is the phenomenon of “bracket creep” resulting from the failure t...

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Pubblicato in:Philippine Review of Economics Vol. 52, no. 1 (Jun. 2015), 1-22
Autore principale: Quimbo, Stella A.
Altri autori: Javier, Xylee
Natura: Articolo
Lingua:English
Pubblicazione: 2015
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