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Equity and Efficiency Tradeoffs in Philippine Tax Reforms

Habito, Cielito F. Author_Email:

Philippine Journal of Development, 1987

Abstract: This study presents tax policymakers with a menu of alternative tax structures for the Philippines which will yield the best combinations of efficiency and equity achievable for a given target level of a government revenue. Analysis indicates that even after the reforms of 1977 and 1981, there are still a number of areas for improvement in the Philippine tax system.

Keywords: tax structure; tax measures; efficiency issues; taxation (search for similar items in EconPapers)
Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:phd:pjdevt:jpd_1987_vol__xiv_no__1-d

DOI: 10.62986/pjd1987.14.1d

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