Series: IMF Working Papers
Author(s): Nigel Chalk
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 November 2001
Keywords: corporate tax incentives. ASEAN., fiscal incentives, investors, tax incentives, tax rate, tax credit, Corporate Tax Incentives. Asean,
The Philippines is faced with a policy dilemma in the area of corporate taxation. On the one hand, the country has, over the past few years, witnessed a decline in revenue as a share of output. On the other, it is...