The Study on How Tax Reform for Acceleration and Inclusion Law (TRAIN) Affects Low-Income Class Families in Manila

Authors

  • Matthew Cedrick Compio Business Economic Department, College of Commerce and Business Administration, University of Santo Tomas
  • Shawn Gadiel B. Cruz Business Economic Department, College of Commerce and Business Administration, University of Santo Tomas
  • Marion Timothy Gaurano Business Economic Department, College of Commerce and Business Administration , University of Santo Tomas
  • Ronaldo R. Cabauatan Business Economic Department, College of Commerce and Business Administration, University of Santo Tomas

DOI:

https://doi.org/10.5555/ijosmas.v3i5.168

Keywords:

Tax reform, low-income class, poverty

Abstract

Abstract 

This quantitative research is made to investigate the effect of Tax Reform for Acceleration and Inclusion (TRAIN) Law in 100 low income individuals in Tondo, Manila. The examines the effect of the increase and decrease of expenditures on Utilities, Public Transport, Non-Essential Goods and Sugar Beverages in their Disposable income when the TRAIN was implemented. This study finds the effect of Train law  using a multiple regression model that the respondents residing in Tondo, Manila were affected positively and negatively by the implementation of TRAIN Law.

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Published

2022-03-28

How to Cite

Compio, M. C. ., Cruz, S. G. B. ., Gaurano, M. T., & Cabauatan, R. R. (2022). The Study on How Tax Reform for Acceleration and Inclusion Law (TRAIN) Affects Low-Income Class Families in Manila. International Journal of Social and Management Studies, 3(5), 1–19. https://doi.org/10.5555/ijosmas.v3i5.168

Issue

Vol. 3 No. 5 (2022): October 2022

Section

Articles