Filters

Reset filters

Settings

Subject: Taxes ×

Search Results

Now showing 1 - 6 of 6
  • ItemRestricted
    Personal income taxes in the Philippines: a case of the top 100 individual income taxpayers of 1979
    (1981-04) Fernando, Helen Villanueva; Jurado, Gonzalo M.
  • ItemRestricted
    Some economic implications of this amendments to gross output and ad valorem taxes (BP#84) on the Philippine mineral industry
    (1983-01) Gimenez, Jessie John P.
    The main objective of the paper is to look at the economic implications of the amendments Output Gross and Ad Valorem taxes on the Mining industry as stipulated in Batas Pambansa #84. By looking into Annual Stockholders reports of the different mining companies and using these data together with those of Chamber of Mines and Bureau of Mines, the researcher was able to come up with his own computations to show the effects of the amendments on the performances of the mining companies. The paper stressed the importance of the mineral industry and also outlined the serious repercussions of the amendments to the industry and to the economy. From the findings of the paper, we can gather that the amendment stipulated in Batas Pambansa #84 will result in the inability of the mining industry to generate funds internally, decrease profitability, disincentive to investors, cutback to explorations and the shutdown of small and marginal mines. In last analysis , it will be the entire Philippine economy which will be affected in the long run.
  • ItemRestricted
    Beer taxes in the Philippines: is it still feasible to increase taxes on beer?
    (2010-04) Gomez, Mark Guian D.C.; Toribio, Justin Romeo N.; Solon, Orville
    This study aims to analyze the consumption patterns of beer in the Philippines and determining if it is still feasible to increase taxes on it in order to generate more revenue for the government. Data from the Family Income and Expenditure Survey (FIBS) that contains information on the expenditure of family households was used. The two-stage Heckman selection model was used in order to remove the bias generated by the zeroes in the dataset (which may mean either they haven't consumed beer or they have consumed beer but have not paid for it). The results show that the choice of beer consumption is determined by many factors (e.g. living in the urban areas, regional effects, number of family members, and occupation of the household heads) and is not solely income. Beer consumption mainly depends on how much income a person has and is also affected by how many members there are and the purchase of other alcoholic beverages. Predictions were also done and the results showed that increasing taxes would affect the rich more than the poor and would have greater effects regions that consume more beer than those who consume less. This results points out that an increase in beer tax is a good government action and would generate more revenue for the government while curbing the consumption of beer to lessen the health problems associated with excessive drinking.
  • ItemRestricted
  • ItemRestricted
    The impact of comprehensive tax reform program (CTRP) on the revenue yield: the Philippines case
    (1999-01) Acejo, Iris L.; Aquino, Rhea May S.; Tan, Edita A.
  • ItemRestricted
    Taxes and debt: is the ricardian equivalence applicable in the Philippines
    (2006-03) Padiernos, Justine E.; Isabida, Guy Pairo B.
    Traditional economic theory states that when the government cuts taxes and decides to run a deficit, the immediate response of consumers is to increase their demand of goods and services. An alternative view, the Ricardian Equivalence, however, claims the opposite. It presupposes that a debt-financed tax cut leaves consumption unaffected. It assumes forward-looking consumers who are aware of the higher future taxes as the consequence of the current debt-financed tax cut. Is the Filipino consumer a forward- looking consumer? Does Ricardian Equivalence hold true in the Philippines? This paper attempts to establish the relationship of per capita personal consumption expenditure with per capita income, per capita tax revenue, per capita domestic debt, and per capita foreign debt. It tries to show how consumer spending behavior responds to a debt-financed tax cut in general and by income groups.