AER’s Fiscal Policy Program highlights tax equity and justice, and the need for tax administration reforms, to support economic growth and development. The organization has been a primary mover in the development and passage of the Sin Tax Reform Law of 2012 and the Tax Reform for Acceleration and Inclusion (TRAIN) Package 1.

AER also looks at the implementation of the tax reforms, and monitors specific aspects like the implementation and use of earmarked revenues.

AER was involved in a project that promotes investments in the Philippines through policy reforms that address the binding legal constraints to entry of investments.  Specifically, AER contributed to shaping policy and institutional reforms, with emphasis on the legal concerns, that will make the Philippines investment-friendly in order to achieve sustained growth and thus meet the millennium’s development goals; and in influencing policy-makers and the public to adopt or support a position—based on a rigorous framework and analysis and a coherent set of recommendations—that realistically and effectively overcome the main legal barriers to investments.