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Volume 19, Number 1
This issue examines critical issues in fiscal policy, poverty measurement, and financial system analysis in the Philippines. It...
Volume 30, Number 2
This issue presents critical discussions on key economic and policy challenges facing the Philippines. It examines the establishment of an...
Fiscal Implications of the Local Government Code of 1991
Through the provision of the Local Government Code, transfer of responsibilities from the national to the local level has been...
Tax Administration Reform: (Semi)Autonomous Revenue Authority, Anyone?
This article discusses the issue of establishing, as many countries have, an independent revenue authority. Such organizations are conventionally and...
Estimating Industry Benchmarks for the Value-Added Tax
In this article, the author outlines the coverage and structure of the Philippines' value-added tax (VAT) on goods and services...
Do Barangays Really Matter in Local Services Delivery? Some Issues and Policy Options
This paper is borne out of the need to address the scarcity of evidence-based studies on barangay financing. It analyzes...
The Philippine Journal of Development (PJD) is a multidisciplinary, peer-reviewed journal published biannually by the Philippine Institute for Development Studies (PIDS). It serves as a platform for disseminating policy-oriented research on development issues, including the economy, business, public administration, foreign relations, sociology, and political dynamics.
P-ISSN 2508-0954 • E-ISSN 2508-0849 • https://doi.org/10.62986/pjd