Article: Tax reform and energy in the Philippines economy: a general equilibrium computation.

INTRODUCTION

During the period 1983-85 the Philippines experienced a rapid decline in national saving and economic growth. The real GDP grew at a negative rate of -7.6 and -7.4 in 1984 and 1985, respectively (International Financial Statistics, 1992). To deal with the problem, fiscal policy was assigned a major role. In order to sustain economic growth, the government decided to restructure the tax system.

Since the energy sector is the largest non-agricultural industry-its share in the total value added produced by the economy is about 9%, (Philippines Statistical Yearbook, 1989)--one possible way to improve the economic conditions is to expand the energy ...

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