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Consumption or Income Taxation for the Philippines?

Author

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  • Casimiro V. Miranda, Jr.

    (School of Economics, University of the Philippines Diliman)

Abstract

Apropos the Philippines' perennial tax problems, the pros and cons of consumption and income taxation are weighed in terms of their respective effects on revenue generation by drastically reducing the negative effects of non-preference revelation and its closely related free rider problem and, on efficiency and equity concerns. The study concludes that consumption taxation is more appropriate for the Philippines than income taxation.

Suggested Citation

  • Casimiro V. Miranda, Jr., 2001. "Consumption or Income Taxation for the Philippines?," UP School of Economics Discussion Papers 200106, University of the Philippines School of Economics.
    • Handle: RePEc:phs:dpaper:200106
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    File URL: http://www.econ.upd.edu.ph/dp/index.php/dp/article/view/44/38
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