Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/173603 
Year of Publication: 
2017
Series/Report no.: 
PIDS Discussion Paper Series No. 2017-26
Publisher: 
Philippine Institute for Development Studies (PIDS), Quezon City
Abstract: 
The advantages of foreign direct investment to host countries, particularly on economic growth, have long been recognized. The amount of investment that enters a country is influenced by various factors, including tax rates and the provision of fiscal incentives. This paper (1) assesses how the Philippines fares in attracting investments compared with its neighboring countries and (2) evaluates pending incentive reforms in the country. As the corporate income tax does not take into account other tax rules, effective tax rates, which provide a single measure reflecting the combined effect of all tax rates and incentives, were computed and used in the assessment.
Subjects: 
Fiscal incentives
tax incentives
foreign direct investment
effective tax rates
tax holiday
Document Type: 
Working Paper

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