Rethinking the taxation of compensation income in the Philippines

Rethinking the taxation of compensation income in the Philippines

The current individual income taxation structure of the Philippines significantly violates several norms of equity, with wage and salary workers (wsws) being disproportionately burdened by income taxes. An important source of inequity is the phenomenon of "bracket creep" resulting from the...

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Bibliographic Details
Published in:The Philippine Review of Economics Vol. 52, no. 1 (June 2015), p. 1-22.
Main Authors: Quimbo, Stella (Author), Javier, Xylee (Author)
Format: Analytics
Language:English
Published: [Quezon City] School of Economics, University of the Philippines 2015.
Subjects:
Income tax > Philippines.
Taxation > Philippines.
Fiscal policy.
Online Access:https://forms.gle/KZjBv7aRtY6jiL5E9