Consumption or Income Taxation for the Philippines?

Casimiro Miranda, Jr.
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Casimiro Miranda, Jr.: School of Economics, University of the Philippines Diliman

No 200106, UP School of Economics Discussion Papers from University of the Philippines School of Economics

Abstract: Apropos the Philippines' perennial tax problems, the pros and cons of consumption and income taxation are weighed in terms of their respective effects on revenue generation by drastically reducing the negative effects of non-preference revelation and its closely related free rider problem and, on efficiency and equity concerns. The study concludes that consumption taxation is more appropriate for the Philippines than income taxation.

Pages: 23 pages
Date: 2001-03
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Published as UPSE Discussion Paper No. 2001-06, March 2001

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