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...

Ausführliche Beschreibung

Bibliographische Detailangaben
Veröffentlicht in:Philippine Review of Economics Vol. 52, no. 1 (Jun. 2015), 1-22
1. Verfasser: Quimbo, Stella A.
Weitere Verfasser: Javier, Xylee
Format: Artikel
Sprache:English
Veröffentlicht: 2015
Schlagworte: