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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Dades bibliogràfiques
Publicat a:Philippine Review of Economics Vol. 52, no. 1 (Jun. 2015), 1-22
Autor principal: Quimbo, Stella A.
Altres autors: Javier, Xylee
Format: Article
Idioma:English
Publicat: 2015
Matèries: