This study presents tax policymakers with a menu of alternative tax structures for the Philippines which will yield the best combinations of efficiency and equity achievable for a given target level of a government revenue. Analysis indicates that even after the reforms of 1977 and 1981, there are still a number of areas for improvement in the Philippine tax system.
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