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Tax Policy for Good Governance, Job Creation and Inclusive Growth

Author

Listed:
  • Rosa Alonso i Terme

    (UP School of Economics, Diliman, Quezon City)

Abstract

How can tax and expenditure policy help achieve inclusive growth? The author suggests five major reforms to achieve this—increasing the tax effort; reducing or eliminating tax exemptions; taxing all income at the same set of progressive rates; eliminating payroll taxes; and reducing and rationalizing fees.

Suggested Citation

  • Rosa Alonso i Terme, . "Tax Policy for Good Governance, Job Creation and Inclusive Growth," PCED Policy Notes, Philippine Center for Economic Development.
    • Handle: RePEc:phs:pcedpn:201403
    as

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    File URL: http://www.pced.gov.ph/wp-content/uploads/2014/08/Policy-2014-32-DIGITAL.pdf
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    References listed on IDEAS

    as
    1. Renato E. Reside, Jr., 2007. "Can Fiscal Incentives Stimulate Regional Investment in the Philippines (An update of empirical results)," UP School of Economics Discussion Papers 200705, University of the Philippines School of Economics.
    2. Nora Lustig, George Gray-Molina, Sean Higgins, Miguel Jaramillo, Wilson Jiménez, Veronica Paz, Claudiney Pereira, Carola Pessino, John Scott, and Ernesto Yañez, 2012. "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results," Working Papers 311, Center for Global Development.
    3. Dennis Botman & Alexander Klemm & Reza Baqir, 2010. "Investment incentives and effective tax rates in the Philippines: a comparison with neighboring countries," Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 15(2), pages 166-191.
    4. World Bank, 2011. "Philippines - Public Expenditure Review : Strengthening Public Finance for More Inclusive Growth," World Bank Publications - Reports 2796, The World Bank Group.
    5. Renato E. Reside Jr., 2006. "Towards Rational Fiscal Incentives (Good Investments or Wasted Gifts?)," UP School of Economics Discussion Papers 200601, University of the Philippines School of Economics.
    Full references (including those not matched with items on IDEAS)

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