Abstract
The individual income tax system in the Philippines is progressive in nature. Progressive taxation poses a key policy issue for our society. There are various affirmative arguments for progression. The main objective of this paper is to determine whether the present tax structure for individual income is over-progressive, under-progressive or just appropriate, given the present status of income distribution in the Philippines as depicted by the Lorenz curve.
Recommended Citation
Bautista, Joselito Y.
(1989)
"Progressive Taxation and Lorenz Curve in the Philippines,"
DLSU Business & Economics Review: Vol. 2:
No.
2, Article 5.
DOI: https://doi.org/10.59588/2243-786X.1479
Available at:
https://animorepository.dlsu.edu.ph/ber/vol2/iss2/5
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