Solon, Orville Jose C.Bravo, Karen Andrea V.Pascua, Patricia Beatrice R.2024-11-042024-11-042014-04https://selib.upd.edu.ph/etdir/handle/123456789/806Gambling 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.enTaxGaming activitiesGamblingThesis