Comprehensive Tax Reform in the Philippines: Principles, History and Recommendations
This paper provides a background to options available to the government moving forward, starting with basic principles of taxation, criteria for evaluation, tax instruments and mix of instruments.
The Mining for Development Framework for the Philippines
Mineral extraction alone is not sufficient to trigger sustainable development in developing countries. The mainstream paradigm on mining for development suggests that mineral-rich developing countries need to formulate a fiscal policy that can balance the need to maximize fiscal revenue while ensuring that the country has an attractive investment climate.
