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...
| 發表在: | Philippine Review of Economics Vol. 52, no. 1 (Jun. 2015), 1-22 |
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| 格式: | Article |
| 語言: | English |
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2015
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