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Distributional Implications of the VAT Reform in the Philippines

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Author Info

  • 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; excise taxes; distributional impact; input-output; household consumption; household income; tax measures; income effect; income groups; vat rate; social safety net; cash transfer; vat revenue; household welfare; effective tax rates; cash transfers; franchise taxes; household expenditure; income quintile; household survey; consumption patterns; distributional effects; tax reforms; tax system; infrastructure spending; input-output tables; tax reform; living standards; lower income households; household assets; tax administration; benefit incidence; impact analysis; distributional implications; excise tax; poverty map; tax treatment; energy tax; indirect tax; social impact analysis; poverty line; energy taxes; domestic taxes; distributional impacts; income levels; tax exemption; impact of reforms; reform package; corporate income tax; sales tax; incidence of taxes; direct impact; revenue collection; reform program; corporate taxes; tax reform program; incidence analysis; tax compliance; impact of price changes; lower income groups; fiscal policy; total tax burden; double taxation; vat receipts; tax reductions; recent vat reform;

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References

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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. 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.
  3. David Coady & Margaret Grosh & John Hoddinott, 2004. "Targeting of Transfers in Developing Countries : Review of Lessons and Experience," World Bank Publications, The World Bank, number 14902, October.
  4. Emmanuel Skoufias & Vincenzo Di Maro, 2008. "Conditional Cash Transfers, Adult Work Incentives, and Poverty," Journal of Development Studies, Taylor & Francis Journals, vol. 44(7), pages 935-960.
  5. Kevin Fletcher, 2005. "Increasing Public Sector Revenue in the Philippines," IMF Working Papers 05/22, International Monetary Fund.
  6. Robert Gillingham & David Locke Newhouse & David Coady & Kangni Kpodar & Moataz El-Said & Paulo A. Medas, 2006. "The Magnitude and Distribution of Fuel Subsidies," IMF Working Papers 06/247, International Monetary Fund.
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