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(DP 2001-06) Consumption or Income Taxation for the Philippines?
UPSE Discussion Papers
View Archive Info| Field | Value | |
| Title |
(DP 2001-06) Consumption or Income Taxation for the Philippines?
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| Creator |
Miranda, Jr., Casimiro V.
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| Description |
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.
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| Publisher |
UPSE Discussion Papers
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| Contributor |
—
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| Date |
2010-08-23
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.econ.upd.edu.ph/dp/index.php/dp/article/view/44
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| Source |
UPSE Discussion Papers; 2001
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| Language |
eng
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| Relation |
http://www.econ.upd.edu.ph/dp/index.php/dp/article/view/44/38
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