Ser Percival Pena-Reyes

Asian Institute of Management

123 Paseo de Roxas

Makati City, Metro Manila

Philippines

  • Asian Institute of Management

SCHOLARLY PAPERS

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Scholarly Papers (3)

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1.

An Analysis of Philippine Income Tax Reforms

Number of pages: 45 Posted: 17 Jul 2014 Last Revised: 29 Sep 2014
Enrico Gloria, Ronald U. Mendoza and Ser Percival Pena-Reyes
Asian Institute of Management, Ateneo De Manila University - Ateneo School of Government and Asian Institute of Management
Downloads 1,598 (15,899)
Citation 1

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income tax reforms; tax progressivity; bracket creep

2.

Recasting the Bureau of Customs as a Developmental Agency

Asian Institute of Management (AIM) Working Paper No. 14-020
Number of pages: 23 Posted: 08 Sep 2014 Last Revised: 09 Sep 2014
Ronald U. Mendoza, Enrico Gloria and Ser Percival Pena-Reyes
Ateneo De Manila University - Ateneo School of Government, Asian Institute of Management and Asian Institute of Management
Downloads 171 (239,928)
Citation 3

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customs, corruption, smuggling, trade misinvoicing, trade facilitation

3.

Exploring Benchmarks for BOC Valuation and Trade Facilitation

Number of pages: 23 Posted: 27 Apr 2015
Ronald U. Mendoza, Ser Percival Pena-Reyes and Aladdin Ko
Ateneo De Manila University - Ateneo School of Government, Asian Institute of Management and Asian Insitute of Management - AIM Policy Center
Downloads 52 (510,939)

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customs, anti-corruption, international trade, smuggling, trade facilitation