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SP 1987-01Revenue Performance of National Government Taxes, 1975-1985
Manasan, Rosario G., Querubin, Rosario G.

Utilizing tax buoyancy and tax elasticity, this study evaluates the performance of the Philippine tax system from the perspective of tax mobilization. While earlier studies have been done on the Philippine tax system using these two measures, this paper updates and improves on these approaches by presenting computed elasticity estimates based on the 1975-1985 tax revenue series of the Ministry of Finance. These estimates employed the proportional adjustment method and the dummy variable technique of adjusting the revenue data for discretionary effects.

keywords:tax buoyancy, tax structure, tax measures, government revenue, tax effort, taxation
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Staff Papers Title
TC-PIDS SP 1987-02Background Paper for the Workshop on the "Impact Effects of Export Taxes Tariff Commission
TC-PIDS SP 1987-01A Documentation of Import Licensing Procedures
SP 1987-05The Structure of Rural Household Income and its Implications on Rural Poverty in Bicol, Philippines
SP 1987-04The Capital Asset Pricing Model with Non-homogenous Expectations: Theory and Evidence on Systematic Risks to the Beta
SP 1987-03Residential Demand for Electricity and Pricing Policy Implications in a Developing Economy: The Philippine Case
SP 1987-02Rural Financial Markets: A Review of Literature
SP 1987-01Revenue Performance of National Government Taxes, 1975-1985
		
		
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