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01697cas a2200241 a 4500 |
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AALejournalIMF013505 |
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230101c9999 xx r poo 0 0eng d |
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|c 5.00 USD
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|z 9781484301067
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|a 1934-7685
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b Asia and Pacific Dept.
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|a Philippines :
|b Selected Issues.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2013.
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|a 1 online resource (26 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This article is an empirical analysis on tax collections in the Philippines. The tax system is characterized by a rule of tax incentives provided by 13 investment agencies. Tax collections showed regular growth. The GDP ratio increased from 12.1 percent (2009) to 12.8 percent (2012), but the revenue-to-GDP ratio was low to fill large gaps for education, health, and infrastructure; therefore the authorities encompassed the sin taxes (alcohol and tobacco excises). The most important source of income for the Philippines is the labor export. This large-scale labor emigration fetches a sufficient amount of annual inflows of more than 9 percent of GDP.
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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2013/103
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2013/103/002.2013.issue-103-en.xml
|z IMF e-Library
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