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Tax Incentives in the Philippines

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  • Nigel Andrew Chalk
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    Abstract

    The Philippines is faced with a policy dilemma in the area of corporate taxation. On the one hand, the country has, over the past few years, witnessed a decline in revenue as a share of output. On the other, it is operating in an increasingly competitive regional market for foreign direct investment. In order to remain competitive, the Philippines offers a broad array of fiscal incentives to entice inward investment and pursue the country''s development goals. This paper looks at the fiscal incentives available in the Philippines, compares them with those available in the ASEAN region, and with the evidence on the efficacy of tax incentives in a global context. The paper provides some broad conclusions on the use of the various forms of tax incentives in the Philippines and on their administration.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 01/181.

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    Length: 41
    Date of creation: 01 Nov 2001
    Date of revision:
    Handle: RePEc:imf:imfwpa:01/181

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    References

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    1. Itagaki, Takao, 1979. "Theory of the Multinational Firm: An Analysis of Effects of Government Policies," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 20(2), pages 437-48, June.
    2. Peter K. Clark, 1993. "Tax Incentives and Equipment Investment," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 24(1), pages 317-347.
    3. Shah, Anwar & Slemrod, Joel, 1991. "Do Taxes Matter for Foreign Direct Investment?," World Bank Economic Review, World Bank Group, vol. 5(3), pages 473-91, September.
    4. Chen, Jo-Hui, 1998. "The Effects of International Competition of Fiscal Incentives on Foreign Direct Investment," Economia Internazionale / International Economics, Camera di Commercio di Genova, vol. 51(4), pages 497-516.
    5. repec:phd:rpseri:rps_1994-10 is not listed on IDEAS
    6. Michael J. Boskin, 1987. "Tax Policy and the International Location of Investment," NBER Chapters, in: Taxes and Capital Formation, pages 73-82 National Bureau of Economic Research, Inc.
    7. Ching-huei Chang & Peter W. H. Cheng, 1992. "Tax Policy and Foreign Direct Investment in Taiwan," NBER Chapters, in: The Political Economy of Tax Reform, NBER-EASE Volume 1, pages 315-338 National Bureau of Economic Research, Inc.
    8. Agarwal, Jamuna Prasad, 1986. "Home country incentives and FDI in ASEAN countries," Kiel Working Papers 258, Kiel Institute for the World Economy.
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    Cited by:
    1. Alexander Klemm & Dennis P. J. Botman & Reza Baqir, 2008. "Investment Incentives and Effective Tax Rates in the Philippines," IMF Working Papers 08/207, International Monetary Fund.
    2. Sebastian Sosa, 2006. "Tax Incentives and Investment in the Eastern Caribbean," IMF Working Papers 06/23, International Monetary Fund.
    3. Kevin Fletcher, 2005. "Increasing Public Sector Revenue in the Philippines," IMF Working Papers 05/22, International Monetary Fund.

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