2017 Tax Reform for Acceleration and Inclusion: Issues and Challenges (Part 1)
Channel: PIDS
Date: 2019-04-28

The Philippine Institute for Development Studies holds a public seminar to disseminate its research outputs on the government’s Tax Reform for Acceleration and Inclusion (TRAIN) program.

Two related PIDS research papers are presented, namely, “Assessment of TRAIN's Coal and Petroleum Excise Taxes: Environmental Benefits and Impacts on Sectoral Employment and Household Welfare” by Dr. Philip Tuaño, and “Assessment of Republic Act 10963: The 2017 Tax Reform for Acceleration and Inclusion” by Dr. Rosario Manasan. 

The first paper examined the macroeconomic and welfare impacts of the increase of taxes on petroleum and coal products through the use of a computable general equilibrium model calibrated to a Philippine social accounting matrix. The second paper assessed TRAIN’s implications on the economic incentives in affected sectors, national government revenues, distribution of tax burden across income groups, and its impact on tax compliance.

Chapters:
00:00:31 Opening Remarks by Dr. Celia Reyes, PIDS President
00:02:27 "Assessment of TRAIN's Coal and Petroleum Excise Taxes: Environmental Benefits and Impacts on Sectoral Employment and Household Welfare" by Dr. Philip Tuaño
00:34:30 "Assessment of Republic Act 10963: The 2017 Tax Reform for Acceleration and Inclusion" by Dr. Rosario Manasan