Assessment of the 2017 Tax Reform for Acceleration and Inclusion
Rosario G. Manasan
Working Papers from eSocialSciences
Abstract:
This paper aims to assess the implications of these bills on the distribution of tax burden across income groups, economic incentives in affected sectors, national government revenues, and likely impact on tax compliance.
Keywords: Tax reform; personal income tax; value-added tax; excise tax; sugar-sweetened beverages; tax progressivity/ regressivity; Reynolds-Smolensky index; tax compliance; negative externality (search for similar items in EconPapers)
Date: 2017-09
Note: Institutional Papers
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Persistent link: https://EconPapers.repec.org/RePEc:ess:wpaper:id:12067
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