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Distributional Implications of the VAT Reform in the Philippines

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Author Info
Daria Zakharova
David Locke Newhouse

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

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Length: 28 pages
Date of creation: 12 Jul 2007
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Handle: RePEc:imf:imfwpa:07/153

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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. Kevin Fletcher, 2005. "Increasing Public Sector Revenue in the Philippines: Equity and Efficiency Considerations," IMF Working Papers 05/22, International Monetary Fund. [Downloadable!]
  2. John Strauss & Duncan Thomas, 1998. "Health, Nutrition, and Economic Development," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 766-817, June. [Downloadable!] (restricted)
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  3. Skoufias, Emmanuel & di Maro, Vincenzo, 2006. "Conditional cash transfers, adult work incentives, and poverty," Policy Research Working Paper Series 3973, The World Bank. [Downloadable!]
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  4. Kangni Kpodar & Moataz El-Said & David Coady & Paulo A. Medas & David Newhouse & Robert Gillingham, 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. [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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This page was last updated on 2009-11-20.

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