Investment Incentives and Effective Tax Rates in the Philippines; A Comparison With Neighboring Countries

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Alexander D Klemm; Dennis P Botman; Reza Baqir;
  • Subject: Corporate taxes;Investment incentives;Southeast Asia;Revenue sources;Philippines;Tax reforms;Effective tax rates, South-East Asia, Tax holidays, tax rates, tax incentives, tax rate, taxation,

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... View more
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