Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries »
Series: IMF Working Papers
Author(s): Alexander Klemm , Dennis Botman , and Reza Baqir
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 2008
Keywords: 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 f...