1
(%) 60 30 ( ) 100 200 PHP 2
3
4
5
6
7
55.9 % 48.3 % 65.3 % 28.6 % 36.9 % 14.3 % 22.6 % 35.8 % 9.7% 26.1 % 10.1 % 38.2 % 26.7 % 29.2 % 36.7 % (2001 ) (1997) (1996) (1997) (1997) 17.8 12.6 15.8 15.2 15.2 Revenue Statistics 1965-1998(OECD) National Accounts(OECD) 4.8% 3.0% 1.8% 2001 1995 8
9 (99) (147.0 ) 63,902 (99) 5,889 (99) (220.2 ) 28,600 (99) 8,209 (99) (149.0 ) 6,712 (99) 5,950 (99) (1008.3 ) 75,249 (99) 27,269 (02) (365.4 ) (02) 12,728 1 134 1 222 1 77 1 23 14
200 150 152.9 100 50 36.9 7.5 16.4 0 5 12.5% 5 6.4% 3 10 35.7% 15 45.3% 14 20 18 12 10
11 SNA PHP
12
13
2,363 3,399 3,543 (65 ) 1,125 2,183 (65 ) 1,144 (65 ) (65 1,000 ) 1,071 1,967 (65 ) 1,088 [ 70 48 38 ] 14 2,288 3,156 2,200 2,666 2,666 1,950 2,325 3,227 2,666 2,039
1210 2001.10 15
16 2025 ( 37) 2005 ( 17) 2010 ( 22) 21.5 142 17.5 85 16 69 14.5 55 660 490 433 383 9.5 62 7.5 37 7 29 6 22 31 204 25 122 23 99 20.5 78 3 21 2 10 1.5 7 1 4 5.5 36 4.5 21 3.5 16 3 12 11 71 8 40 7.5 32 6.5 24 15 99 13.5 67 12 53 11 41 31.5 207 26 127 23 100 20.5 78 2000 ( ) ( 12) 2025 51 12 12.3 2005 2010 2025 67 15.282 16.5134 20.5 32 7.5 41 8.5 69 10.5 2004 16
17
65 11 18
( 19
(36.0) (30.8) (27.1) (22.0) (16.3) (13.6) 21
22
23 ( 103 ) 70 75 80 85 90 95 100 103 105 110 115 120 125 130 135 140 141 103 141
700 103 23.5 141 26.7 26.7 700 24
(1,308 ) (384 ) (380 )(380 ) (380 ) (380 ) (630 ) 3,842 25
26
[ ] [ ] 27
28 ( ) % % ( : 8% : 8.25% 15 25
29 5300 14,850 11,350 22,700 1998
30
31
32
33 20 20 20 20 18 20 26 0.5 20 20 20 20 35 26 1.05 2003 20 2005 10 14.3.8
S.Cnossen, Dual Income Tax (1997) ( ) 34
35
36
Tax Credits(in U.S. Dollars) WFTC(U.K.) Labor Tax Credits in Selected Countries (All programs expressed in U.S. dollars at current exchange rates) EITC(U.S.) LTC(Netherlands) PPE(France) Income(in U.S. Dollars) 37