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Increasing Public Sector Revenue in the Philippines: Equity and Efficiency Considerations

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Author Info
Kevin Fletcher
Abstract

Public sector revenue has declined markedly in the Philippines over the past seven years. Most observers of the Philippine economy agree that rebuilding public sector revenue will be critical to reducing deficits and ensuring public sector debt sustainability. This paper reviews several of the main possibilities for raising public sector revenue, including increases in excise, VAT, and electricity rates. It argues that most of these proposals would raise revenue in a relatively efficient manner. Using household-level expenditure data, it also finds that most of these measures would be progressive, especially if they allow the government to avoid cuts in pro-poor spending.

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Paper provided by International Monetary Fund in its series IMF Working Papers with number 05/22.

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Length: 14 pages
Date of creation: 08 Feb 2005
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Handle: RePEc:imf:imfwpa:05/22

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Keywords: Public sector ; Philippines ; Revenues ; Stock markets ; Value added tax ;

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This paper has been announced in the following NEP Reports: References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Nigel Andrew Chalk, 2001. "Tax Incentives in The Philippines: A Regional Perspective," IMF Working Papers 01/181, International Monetary Fund. [Downloadable!]
  2. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September. [Downloadable!] (restricted)
  3. Matthews, Kent & Lloyd-Williams, Jean, 2000. "Have VAT Rates Reached Their Limit?: An Empirical Note," Applied Economics Letters, Taylor and Francis Journals, vol. 7(2), pages 111-15, February. [Downloadable!] (restricted)
  4. Benedict J. Clements & Sanjeev Gupta & Hong-Sang Jung, 2003. "Real and Distributive Effects of Petroleum Price Liberalization: The Case of Indonesia," IMF Working Papers 03/204, International Monetary Fund. [Downloadable!]
  5. Devarajan, Shantayanan & Hossain, Shaikh I., 1998. "The combined incidence of taxes and public expenditures in the Philippines," World Development, Elsevier, vol. 26(6), pages 963-977, June. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Daria Zakharova & David Locke Newhouse, 2007. "Distributional Implications of the VAT Reform in the Philippines," IMF Working Papers 07/153, International Monetary Fund. [Downloadable!]
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This page was last updated on 2009-12-30.


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