Investment Incentives and Effective Tax Rates in the Philippines: A Comparison with Neighboring Countries
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 in the Philippines, while inv...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2008
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 08/207 |
| Schlagworte: | |
| Online-Zugang: | BSB01 FAN01 FHA01 FKE01 FLA01 FNU01 LCO01 SBG01 SBR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UBW01 UBY01 UEI01 UER01 UPA01 Volltext |
| Zusammenfassung: | 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 in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays are most attractive for very profitable firms, creating redundancy, and for investment in short-lived assets. We also consider recently-proposed tax reforms that would replace tax holidays by a reduced corporate income tax rate or a low tax on gross receipts. The results suggest that this would result in stronger incentives to invest, while government revenue increases. Alternatively, replacing holidays with a general reduction in the corporate tax rate and offering accelerated depreciation will either not provide the same incentives or be very costly |
| Beschreibung: | Includes bibliographical references |
| Beschreibung: | 1 Online-Ressource (34 p) |
| ISBN: | 1451870655 9781451870657 |
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| owner_facet | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM |
| physical | 1 Online-Ressource (34 p) |
| psigel | ZDB-1-IMF |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | International Monetary Fund |
| record_format | marc |
| series2 | IMF Working Papers |
| spelling | Klemm, Alexander Verfasser (DE-588)1163472727 aut Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries Klemm, Alexander Washington, D.C International Monetary Fund 2008 1 Online-Ressource (34 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 08/207 Includes bibliographical references 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 in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays are most attractive for very profitable firms, creating redundancy, and for investment in short-lived assets. We also consider recently-proposed tax reforms that would replace tax holidays by a reduced corporate income tax rate or a low tax on gross receipts. The results suggest that this would result in stronger incentives to invest, while government revenue increases. Alternatively, replacing holidays with a general reduction in the corporate tax rate and offering accelerated depreciation will either not provide the same incentives or be very costly Online-Ausg Corporations Taxation Philippines Investment tax credit Philippines Tax incentives Philippines Electronic books Baqir, Reza Sonstige (DE-588)171636589 oth Botman, Dennis P. J. 1972- Sonstige (DE-588)171782836 oth http://elibrary.imf.org/view/IMF001/09522-9781451870657/09522-9781451870657/09522-9781451870657.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Klemm, Alexander Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries Corporations Taxation Philippines Investment tax credit Philippines Tax incentives Philippines |
| title | Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries |
| title_auth | Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries |
| title_exact_search | Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries |
| title_exact_search_txtP | Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries |
| title_full | Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries Klemm, Alexander |
| title_fullStr | Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries Klemm, Alexander |
| title_full_unstemmed | Investment Incentives and Effective Tax Rates in the Philippines A Comparison with Neighboring Countries Klemm, Alexander |
| title_short | Investment Incentives and Effective Tax Rates in the Philippines |
| title_sort | investment incentives and effective tax rates in the philippines a comparison with neighboring countries |
| title_sub | A Comparison with Neighboring Countries |
| topic | Corporations Taxation Philippines Investment tax credit Philippines Tax incentives Philippines |
| topic_facet | Corporations Taxation Philippines Investment tax credit Philippines Tax incentives Philippines |
| url | http://elibrary.imf.org/view/IMF001/09522-9781451870657/09522-9781451870657/09522-9781451870657.xml |
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