Evaluation of Fiscal Incentives in the Philippines
Parel, Danileen Kristel C. | August 2017
The advantages of foreign direct investment to host countries, particularly on economic growth, have long been recognized. The amount of investment that enters a country is influenced by various factors, including tax rates and the provision of fiscal incentives. This paper (1) assesses how the Philippines fares in attracting investments compared with its neighboring countries, and (2) evaluates pending incentive reforms in the country. As the corporate income tax does not take into account other tax rules, effective tax rates, which provide a single measure reflecting the combined effect of all tax rates and incentives, were computed and used in the assessment.
CitationParel, Danileen Kristel C.. 2017. Evaluation of Fiscal Incentives in the Philippines. © Philippine Institute for Development Studies. http://hdl.handle.net/11540/7480.
International Financial Market
Multilateral Financial Institutions
Gross domestic product
Financial Management System
Capital Market Development
Foreign and Domestic Financing
Foreign Direct Investment
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