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...
| 出版年: | Philippine Review of Economics Vol. 52, no. 1 (Jun. 2015), 1-22 |
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
2015
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