Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/162636
Authors: 
Reside, Renato E.
Burns, Lee
Year of Publication: 
2016
Series/Report no.: 
Discussion Paper, School of Economics, University of the Philippines 2016-10
Abstract: 
The new Duterte administration is planning to undertake a reform of the country's tax system. This paper provides a background to options available to the government moving forward, starting with basic principles of taxation, criteria for evaluation, tax instruments and mix of instruments. The background is complemented by a review of the history of past tax reforms in the Philippines, from the end of the Marcos regime to the Aquino administration. The historical and episodic assessment ends with a list of lessons learned from the past. Finally, recommendations are made for both tax policy and tax administration.
Subjects: 
tax reform
taxation
Philippines
JEL: 
H2
O23
Document Type: 
Working Paper

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