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A critique of the UA&P studies on tax reform

Yellow Pad By Madeiline Aloria and Joshua Uyheng   With House Bill 5636 or the Tax Reform for Acceleration and Inclusion (TRAIN) well underway at the Senate Committee on Ways and Means, it is crucial to take stock of the studied and evidence that have been presented to lawmakers, and scrutinize their relevance in light […]

Position Paper on the Rationalization of Fiscal Incentives

As part of AER’s tax policy, we are supporting legislation that aims to phase out redundant tax incentives that cost billions of pesos in lost revenues and to put in place a well-targeted and a performance-based fiscal incentives system. While fiscal incentives, in their current design, administration, and context, may have proven to be of little value when it comes to encouraging investments, the notion of providing effective subsidies to worthy investors should not altogether be abandoned.

The Global Crisis: Its Implications on the Work of Development NGOs

This briefing paper about the global crisis and its consequences is mainly intended for the use of non-government development organizations (NGDOs), especially those working in East Asia. The paper intends to help public policy reformers, writers and researchers, educators and trainers, and grassroots cadres or activists have a better grasp of the nature of the crisis and its implications on their work. The paper also hopes to facilitate public discussion and debate especially involving civil society organizations.

Taxation and Financing for Development

Domestic tax revenues are an essential source of financing for development. However, compared to other key development financing topics such as trade, aid, and debt, taxation has only received limited attention so far. This paper describes some of the main problems that undermine direct tax revenues in developing countries, with a focus on tax evasion and aggressive tax avoidance by multinational corporations (MNCs).

Catholics Can Support the RH Bill in Good Conscience

We, individual faculty of the Ateneo de Manila University, call for the immediate passage of House Bill 5043 on “Reproductive Health and Population Development” (hereafter RH Bill) in Congress. After examining it in the light of Philippine social realities, and informed by our Christian faith, we have reached the conclusion that our country urgently needs a comprehensive and integrated policy on reproductive health and population development, as provided by the RH Bill. We also believe that the provisions of the bill adhere to core principles of Catholic social teaching: the sanctity of human life, the dignity of the human person, the preferential option for the poor and vulnerable, integral human development, human rights, and the primacy of conscience.