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Distributional Implications of the VAT Reform in the Philippines

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  • David Locke Newhouse
  • Daria Zakharova

Abstract

This paper assesses the distributional impact of the recent VAT reform in the Philippines and evaluates alternative methods to mitigate the effects of the reform on poor households. The reform was progressive and relatively well targeted. To alleviate the impact of the reform on the poor, several mitigating measures were introduced. Although these measures reduced the adverse impact of the VAT reform for all households, a sizable amount of the benefit accrued to high-income households. Targeted transfer schemes have the potential to deliver a much higher percentage of benefits to the poor.

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Bibliographic Info

Paper provided by International Monetary Fund in its series IMF Working Papers with number 07/153.

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Length: 28
Date of creation: 01 Jul 2007
Date of revision:
Handle: RePEc:imf:imfwpa:07/153

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Related research

Keywords: Value added tax; Economic reforms; Tax revenues;

This paper has been announced in the following NEP Reports:

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  1. John Strauss & Duncan Thomas, 1998. "Health, Nutrition, and Economic Development," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 766-817, June.
  2. Robert Gillingham & David Locke Newhouse & David Coady & Kangni Kpodar & Moataz El-Said & Paulo A. Medas, 2006. "The Magnitude and Distribution of Fuel Subsidies: Evidence from Bolivia, Ghana, Jordan, Mali, and Sri Lanka," IMF Working Papers 06/247, International Monetary Fund.
  3. Kevin Fletcher, 2005. "Increasing Public Sector Revenue in the Philippines: Equity and Efficiency Considerations," IMF Working Papers 05/22, International Monetary Fund.
  4. Emmanuel Skoufias & Vincenzo Di Maro, 2008. "Conditional Cash Transfers, Adult Work Incentives, and Poverty," The Journal of Development Studies, Taylor and Francis Journals, vol. 44(7), pages 935-960.
  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.
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