HomeDLSU Business & Economics Reviewvol. 2 no. 2 (1989)

Progressive Taxation and Lorenz Curve in the Philippines

Joselito Y. Bautista

Discipline: Economics, Business



The individual income tax system in thePhilippines is progressive in nature.Progressive taxation poses a key policy issue for our society. There are various affirmativearguments for progression. The main objective of this paper is todetermine whether the present tax structurefor individual income is over-progressive,under-progressive or just appropriate, giventhe present status of income distribution inthe Philippines as depicted by the Lorenzcurve.