Do richer households really pay more taxes? a regression analysis of tax payments

dc.contributor.advisorSolon, Jose Orville C.
dc.contributor.authorRafael, Kristine Denise C.
dc.contributor.authorVillareal, Irra E.
dc.date.accessioned2024-11-13T05:00:42Z
dc.date.available2024-11-13T05:00:42Z
dc.date.issued2012-10-16
dc.description.abstractThe 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.
dc.identifier.urihttps://selib.upd.edu.ph/etdir/handle/123456789/1064
dc.language.isoen
dc.subjectRich households
dc.subjectTax
dc.subjectHighest-income earner
dc.titleDo richer households really pay more taxes? a regression analysis of tax payments
dc.typeThesis

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