Indirect tax reform in the Philippines: a complementary measure to the tariff reform program, 1979-1985 /
By: Manasan, Rosario G.
Series: Vol. 14 No. 1 First Sem 1987.Description: p.29-56.Subject(s): Tariff reform - Philippines | Tax reforms - Philippines | Tax systems - PhilippinesOnline resources: Click here to access online In: Journal of Philippine DevelopmentSummary: The primary objective of this study is to analyze how domestic indirect taxes interact with the tariff system to affect the market for particular goods and, consequently, their effective protection rates. The revenue and equity implications of alternative indirect tax schemes will also be examinedNo physical items for this record
The primary objective of this study is to analyze how domestic indirect taxes interact with the tariff system to affect the market for particular goods and, consequently, their effective protection rates. The revenue and equity implications of alternative indirect tax schemes will also be examined