Around PHP 0.9 billion were spent in capital investment in Metro Cebu, which accounts for 9.8% of total revenues in the metropolitan area. On average, capital investment account for 13.2% of local governments’ expenditures in OECD countries (OECD, 2016b). In 2013, total tax revenues only represented 16.2% of the Philippines’s GDP, while this share is around 34% on average in OECD countries (OECD, 2015c). The inability of LGUs to collect taxes efficiently, in particular, has been pointed out by the LGU Tax Watch, an initiative of the Department of Finance and the Bureau of Internal Revenue.