Browsing by Author "Gatdula, Marie Abigael A."
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Item Restricted Estimation of the excise tax leakage on cigarettes in the Philippines: a measure of efficiency in government's tax collection efforts(2008-03) Gatdula, Marie Abigael A.; Parado, Mariel Jances Nhayin D.; Clarete, Ramon L.This study, using aggregate time-series data, estimates the excise tax leakage in the domestic and imported cigarette market in the Philippines following the Partial Adjustment Model by Nerlove (1957) and used by Rakhe in 2003. This is done to evaluate the tax effort given by the government. Analysis of the tax leakage estimates show that the amount not collected is around 8 billion pesos per year for the domestic cigarette market alone. Average percentages from the potential collection from the domestic and imported market are 31.54% and 12.49%, respectively.