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TRABAHO: Setting free an urgent reform

Yellow Pad By Jenina Joy Chavez   The House of Representatives passed the Tax Reform for Attracting Better and High-Quality Opportunities or TRABAHO Bill in early September. The first major component of TRABAHO is the reduction of the corporate income tax (CIT) rate to 20% over a period of nine years, starting 2021. The Philippines […]

Low-carbon path

Yellow Pad By Roberto Verzola   A previous piece showed that our greenhouse gas reduction commitment to the Paris climate treaty meant a gradual 2.02% annual reduction in fossil-based electricity generation, for a total reduction of 23.3% by 2030 compared to 2017 levels. The annual reduction required by this low-carbon path is only half the […]

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.