A tax incidence analysis on overseas Filipino workers’ remittances
| dc.contributor.advisor | Solon, Orville Jose C. | |
| dc.contributor.author | Diapana, Ma. Isabel M. | |
| dc.date.accessioned | 2026-03-12T01:47:48Z | |
| dc.date.available | 2026-03-12T01:47:48Z | |
| dc.date.issued | 2025-05-30 | |
| dc.description.abstract | Although there is a growing interest in remittance taxation, there is currently limited empirical literature that addresses concerns regarding the economic burden of a remittance tax. This paper aims to bridge this research gap and analyze who will pay for a possible remittance tax in the Philippines. This paper utilizes theory of tax incidence, utility maximization, and New Economics of Labor Migration to analyze incidence of remittance tax. Using household-level data from the merged 2023 dataset of Family Income and Expenditure Survey and Labor Force Survey (FIES-LFS) collected by the PSA, the paper estimates a two-stage Heckman model of household remittance behavior and use this to evaluate the impact of remittance tax on OFWs and their households. The results show that there is likely a differential impact of remittance tax on various household types. | |
| dc.identifier.uri | https://selib.upd.edu.ph/etdir/handle/123456789/5252 | |
| dc.language.iso | en | |
| dc.subject | Remittance | |
| dc.subject | Incidence | |
| dc.subject | Taxation | |
| dc.subject | Heckman Model | |
| dc.subject | New Economics of Labor Migration | |
| dc.title | A tax incidence analysis on overseas Filipino workers’ remittances | |
| dc.type | Thesis |