IDEAS home Printed from https://ideas.repec.org/a/phs/pcedpn/201403.html
   My bibliography  Save this article

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

    Download full text from publisher

    File URL: http://www.pced.gov.ph/wp-content/uploads/2014/08/Policy-2014-32-DIGITAL.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Nora Lustig & George Gray-Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & 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 264, ECINEQ, Society for the Study of Economic Inequality.
    2. 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.
    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., 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. International Monetary Fund, 2012. "Philippines: Technical Assistance Report on Road Map for a Pro-Growth and Equitable Tax System," IMF Staff Country Reports 2012/060, International Monetary Fund.
    2. Briones, Roehlano M., 2016. "Growing Inclusive Businesses in the Philippines: The Role of Government Policies and Programs," Discussion Papers DP 2016-06, Philippine Institute for Development Studies.
    3. Briones, Roehlano M., 2016. "Growing Inclusive Businesses in the Philippines: The Role of Government Policies and Programs," Research Paper Series DP 2016-06, Philippine Institute for Development Studies.
    4. Stausholm, Saila Naomi, 2017. "Rise of ineffective incentives: New empirical evidence on tax holidays in developing countries," SocArXiv 4sn3k, Center for Open Science.
    5. Luis Huesca & Abdelkrim Araar, 2014. "Progressivity of Taxes and Transfers: the Mexican Case 2012," Cahiers de recherche 1407, CIRPEE.
    6. Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2014. "El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general," Commitment to Equity (CEQ) Working Paper Series 1313S, Tulane University, Department of Economics.
    7. Takuji Komatsuzaki, 2019. "Improving Public Infrastructure in the Philippines," Asian Development Review, MIT Press, vol. 36(2), pages 159-184, September.
    8. Jose Cuesta & Jon Jellema & Lucia Ferrone, 2021. "Fiscal Policy, Multidimensional Poverty, and Equity in Uganda: A Child-Lens Analysis," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 33(3), pages 427-458, June.
    9. Nora Lustig & Carola Pessino, 2013. "Social spending and income redistribution in Argentina during the 2000s: The rising noncontributory pensions," Commitment to Equity (CEQ) Working Paper Series 05, Tulane University, Department of Economics, revised Aug 2013.
    10. Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
    11. International Monetary Fund, 2012. "Philippines: Selected Issues," IMF Staff Country Reports 2012/050, International Monetary Fund.
    12. Mr. Takuji Komatsuzaki, 2016. "Improving Public Infrastructure in the Philippines," IMF Working Papers 2016/039, International Monetary Fund.
    13. Marisa Bucheli & Nora Lustig & Máximo Rossi & Florencia Amábile, 2014. "Social Spending, Taxes, and Income Redistribution in Uruguay," Public Finance Review, , vol. 42(3), pages 413-433, May.
    14. Nora Lustig, 2013. "Commitment to Equity: Diagnostic Questionnaire," Commitment to Equity (CEQ) Working Paper Series 02, Tulane University, Department of Economics.
    15. Higgins, Sean & Lustig, Nora, 2016. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Journal of Development Economics, Elsevier, vol. 122(C), pages 63-75.
    16. Mr. Manuk Ghazanchyan & Mr. Alexander D Klemm & Yong Sarah Zhou, 2018. "Tax Incentives in Cambodia," IMF Working Papers 2018/071, International Monetary Fund.
    17. Facundo Alveredo & Juliana Londoño Vélez, 2013. "High incomes and personal taxation in a developing economy: Colombia 1993-2010," Commitment to Equity (CEQ) Working Paper Series 12, Tulane University, Department of Economics.
    18. Alex Cobham, Andy Sumner, 2013. "Is It All About the Tails? The Palma Measure of Income Inequality-Working Paper 343," Working Papers 343, Center for Global Development.
    19. Nguyen-Thanh, David & Strupat, Christoph, 2012. "Is the Burden Too Small? – Effective Tax Rates in Ghana," Ruhr Economic Papers 389, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    20. Gabriel Burdin & Fernando Esponda & Andrea Vigorito, 2004. "Inequality and Top Income in Uruguay: A Comparison between Household Surveys and Income Tax Micro-data," World Inequality Lab Working Papers halshs-02654095, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:phs:pcedpn:201403. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RT Campos (email available below). General contact details of provider: https://edirc.repec.org/data/seupdph.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.