Rethinking the taxation of compensation income in the Philippines

Rethinking the taxation of compensation income in the Philippines

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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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Detalhes bibliográficos
Publicado no:The Philippine Review of Economics Vol. 52, no. 1 (June 2015), p. 1-22.
Principais autores: Quimbo, Stella (Autor), Javier, Xylee (Autor)
Formato: Analytics
Idioma:English
Publicado em: [Quezon City] School of Economics, University of the Philippines 2015.
Assuntos:
Income tax > Philippines.
Taxation > Philippines.
Fiscal policy.
Acesso em linha:https://forms.gle/KZjBv7aRtY6jiL5E9