Browsing by Author "Tagle, Ma. Winona Gerarda C."
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Item Restricted The incidence of the Philippine social security*contribution* in the manufacturing sector(2002-10) Tagle, Ma. Winona Gerarda C.; Vitales, Graciel Joy P.This undergraduate thesis aims to determine how the incidence of the Philippine Social Security System contribution can be determined, focusing especially on the manufacturing sector. The model was patterned after a 1985 working paper by Gerard Hughes, (Payroll Tax Incidence, The Direct Tax Burden and the Rate of Return on State Pension Contributions in Ireland, The Economic and Social Research Institute, Dublin). Aggregate data was used in the empirical mode~ most of it taken from the Philippine Statistical Yearbook and Labor Statistics Yearbook. Results show that there is a slight shifting of the burden by way of a slower rate of increase in the monthly hourly wage with respect to the employer payroll tax contribution.