Senator Sonny Angara (left), chair of the Senate Committee on Ways and Means together with Senate Tax Study and Research Office Director General Rodelio Dascil (right) listen to resource persons during the continuation of a hearing on the proposed Tax Reform for Acceleration and Inclusion or TRAIN bills held Wednesday, August 23, 2017. The TRAIN Bill is part of the Department of Finance’s Comprehensive Tax Reform Program which provides for lower personal income taxes but higher excise tax on fuel, new cars, and sugar. President Rodrigo Duterte previously backed the tax reform plan, which the government is banking on to rake in money for its increased expenditure on infrastructure. (Photo by Alex Nuevaespaña)