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...

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Опубликовано в::The Philippine Review of Economics Vol. 52, no. 1 (June 2015), p. 1-22.
Главные авторы: Quimbo, Stella (Автор), Javier, Xylee (Автор)
Формат: Analytics
Язык:English
Опубликовано: [Quezon City] School of Economics, University of the Philippines 2015.
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