Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries /

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are relatively high in the Philippines, while inv...

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Autore principale: Klemm, Alexander
Altri autori: Baqir, Reza, Botman, Dennis
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2008.
Serie:IMF Working Papers; Working Paper ; No. 2008/207
Accesso online:Full text available on IMF