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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Autor principal: Klemm, Alexander
Altres autors: Baqir, Reza, Botman, Dennis
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2008.
Col·lecció:IMF Working Papers; Working Paper ; No. 2008/207
Accés en línia:Full text available on IMF