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    Are taxes on gaming progressive? an analysis of the incidence of taxes on gaming activities
    (2014-04) Bravo, Karen Andrea V.; Pascua, Patricia Beatrice R.; Solon, Orville Jose C.
    Gambling activities are deemed to be voluntary thus imposing taxes raises the questions of equity and efficiency. This study aims to determine how progressive or regressive taxes on gambling are in the Philippines. This will be done by estimating a model of who gambles, and how net winnings differ across different income brackets. Using the Heckman Regression Model, we find that, with the availability and proximity of gambling activities in the Philippines, taxes on any gambling activities burden the bottom 30-percent of income strata.
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    To tas or not to tax? the soda consumption behavior among income deciles and regions in the Philippines
    (2014-12) Holasca, Cindy MArie; Malapad, Krisia May; Carlos, Fidelina N.
    Policymakers have been trying to propose the implementation of taxes on soft drinks in an attempt to lower soft drinks consumption and to earn additional revenues. In this research paper, we examine the soft drinks consumption behavior of households in response to price changes among income deciles and regions. Necessary data were gathered from the 2009 Family Income and Expenditure Survey and National Statistics Office Survey of Retail Prices. Results show an estimate of -0.9062 price elasticity and 0.82269 income elasticity on soft drinks among all households. Furthermore, households whose incomes fall within the 4th to 7th national income decile tend to be more price elastic compared to those with lower or higher incomes. In terms of income elasticity, households with lower incomes tend to be more responsive to changes in income compared to households with higher incomes.
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    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.
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    Overall assessment of Philippine tax performance: 1970-1979
    (1981-10) Barot, Peter Donnely A.; Tan, Edita
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    A study on oil tax incidence
    (1981-03-18) Zamora, Nelia S.; Ferrer, Ma. Lourdes G.; Canlas, Dante
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    Effects of petroleum specific tax increases on the consumer price index 1974-1981
    (1983-01) Garcia, Araceli Y.; Malupa, Mary Grace P.; Miranda, Casimiro
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    The value-added tax of the Philippines
    (1988-09-22) Sanchez, Joseph Vincent; Pedrosa, Pio Gabriel
    Even before January 1, 1988, the value-added tax reform program received much attention from the different sector of society, from concerned businessmen to congressmen and senators to government employees to even students. Its constitutionality was questioned, its consequences feared, and resulting effects played up by the media. What the VAT is not actually new, nor is it something to be despised. This paper first talks about the many reasons for its inception. Various terms are defined to hasten the understanding and appreciation of the paper. The technical aspect is also discussed, accompanied by brief explanations as to their use. The second part sights two VAT-using countries: the United Kingdom and the Netherlands with application and various economic effects of the VAT. The third part narrates the mixed reactions of the public, businesses and government to the new system. The fourth part discusses the problems encountered in implementation and administration followed by a defense of the VAT, explanations and recommendations for improvements in the system.
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    Taxable capacity in asian countries
    (1983-01) Chua, Annie L.
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    An analysis of the real property tax system under the new society
    (1983-03) de Leon, Raissa Emiliene