Archive for January 3, 2011

In her first State of the Nation Address (SONA) after the inauguration of her second term, President Arroyo   asked Congress to pass some 8 tax measures designed to increase government revenues by at least P80 billion (PDI 2004a).  Even as the fiscal health of government was in bad shape, none among the top government [...]

The robustness of the conclusions and findings we had arrived at so far can be further tested if we change the decision-makers with the institutional parameters in place. For this purpose, we examine in this section the tax reform initiatives undertaken during the presidency of Gloria Macapagal-Arroyo. As revealed in subsequent paragraphs, this exercise would reveal continuities in tax policy and bolster our previous conclusions regarding tax policymaking in a candidate-centered democratic polity like the Philippines.