Determinants of the duration of tax litigation an empirical study of the Philippine Court of Tax Appeals civil en banc cases from 2004 to 2016

This paper analyzes the determinants of the duration of tax litigation in the Philippine Court of Tax Appeals en banc by analyzing an original dataset of 1,336 civil cases. This study focuses mainly of case-level determinants. Using proportional hazard regression models, results show that the commis...

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