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Increasing Public Sector Revenue in the Philippines

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  • Kevin Fletcher
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    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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    Bibliographic Info

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

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    Length: 14
    Date of creation: 01 Jan 2005
    Date of revision:
    Handle: RePEc:imf:imfwpa:05/22

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    Keywords: Revenues; Stock markets; Value added tax; Taxation; Subsidies; tax incentives; tax administration; tax system; tax rates; tax revenue; vat rate; personal income tax; corporate income tax; tax authorities; excise tax; income taxes; government tax revenue; trade taxes; tax payments; tax effort; tax compliance; tax measures; excise taxes; domestic taxes; income groups; international tax; tax evasion; tax reform; fiscal problem; internal revenue; central government tax; tax avoidance; tax credit; home country; consumption taxes; fiscal position; foreign tax; value-added taxes; total tax revenue; capital accumulation; public expenditures; income tax payments; level of taxation; average tax rate; government expenditures; tax policy; personal income tax rate; fiscal affairs; fiscal cost of tax incentives; capital spending; indirect tax; fiscal system; fiscal affairs department; tax increase; national budget; tax burden; spending cuts; income tax system; general taxes; government deficit; foreign tax credit; deficit reduction; vat structure; tax credits; indirect taxes; interest payments; fiscal subsidies;

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    References

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    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.:
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    1. World Bank, 2001. "Philippines : Filipino Report Card on Pro-Poor Services," World Bank Other Operational Studies 14022, The World Bank.
    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, Elsevier, vol. 30(9), pages 1497-1516, September.
    3. Kent Matthews & Jean Lloyd-Williams, 2000. "Have VAT rates reached their limit?: an empirical note," Applied Economics Letters, Taylor & Francis Journals, Taylor & Francis Journals, vol. 7(2), pages 111-115.
    4. Devarajan, Shantayanan & Hossain, Shaikh I., 1998. "The combined incidence of taxes and public expenditures in the Philippines," World Development, Elsevier, Elsevier, vol. 26(6), pages 963-977, June.
    5. Benedict J. Clements & Sanjeev Gupta & Hong-Sang Jung, 2003. "Real and Distributive Effects of Petroleum Price Liberalization," IMF Working Papers 03/204, International Monetary Fund.
    6. Nigel Andrew Chalk, 2001. "Tax Incentives in the Philippines," IMF Working Papers 01/181, International Monetary Fund.
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    Cited by:
    1. David Locke Newhouse & Daria Zakharova, 2007. "Distributional Implications of the VAT Reform in the Philippines," IMF Working Papers 07/153, International Monetary Fund.

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