Solon, Orville Jose C.Diapana, Ma. Isabel M.2026-03-122026-03-122025-05-30https://selib.upd.edu.ph/etdir/handle/123456789/5252Although 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.enRemittanceIncidenceTaxationHeckman ModelNew Economics of Labor MigrationThesis