GLORIA'S "YAHOO!", PINOYS' "BOO-HOO!" - Only in these 7,107 islands called The Philippines is there a Head of State who openly displays public her joy and exuberance by shouting "Yahoo!" over the passage of new tax measures imposing new burdens on her constituents, whose welfare she is mandated to protect. It would have been more appropriate for Gloria Macapagal Arroyo to show some sympathy since the imposition of new taxes is viewed more as punishment, rather than a reward for taxpayers. Under normal conditions, those who add value to the economy are supposed to be rewarded and not punished. "Yahoo!" Gloria shouts. "Boo-Hoo!" cry the Filipino people.