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STUDENTTHESIS2025

Assessing the Impact of the B-EST Digital Tax System on Business Tax Revenue in Muntinlupa City: A Difference-in-Differences Analysis

Charles Churchill A. Ucab

Undergraduate Thesis · Batch 2026

ABSTRACT

Uses 2014–2023 business tax revenue and a difference-in-differences design — Muntinlupa as treatment, Las Piñas as control, with pooled OLS and two-way fixed effects — to isolate what the B-EST e-payment system did to local collections.

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