Browsing by Author "Rafael, Kristine Denise C."
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Item Restricted Do richer households really pay more taxes? a regression analysis of tax payments(2012-10-16) Rafael, Kristine Denise C.; Villareal, Irra E.; Solon, Jose Orville C.The main purpose of this paper is to identify whether or not the highest-income earners are more likely to pay more taxes. Few but relevant indicators of tax payments such as asset ownership, income class, region of residence and sources of income are used to determine the amount of taxes paid or to be paid. The data used by the researchers are from the Annual Poverty Indicator Survey (APIS) in 201 0, thereby limited on constructing conclusions on household basis, not on individuals. Heckman model is used to frame the research. It was seen that progressiveness of taxes is only present in the higher income brackets.