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The Effects of Shifting to Transaction Value and Other Issues

Author

Listed:
  • Medalla, Erlinda M.
  • Panganiban-Castro, Leah

Abstract

The study takes off from an earlier inquiry on the effects of HCV (home consumption value) valuation. This study is intended to assist policymakers as well as the private sector in their task of deciding whether to implement or postpone the adoption of the GATT Valuation Code (GVC) by January 1, 2000. Under the GVC, the dutiable base for imports is defined as the "transaction value"--i.e., "the price actually paid or payable for imported goods." The findings of the study support the argument that trade liberalization in the form of lower tariffs will reduce the incidence of underinvoicing.

Suggested Citation

  • Medalla, Erlinda M. & Panganiban-Castro, Leah, 2000. "The Effects of Shifting to Transaction Value and Other Issues," Discussion Papers DP 2000-01, Philippine Institute for Development Studies.
    • Handle: RePEc:phd:dpaper:dp_2000-01
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    File URL: https://www.pids.gov.ph/publication/discussion-papers/the-effects-of-shifting-to-transaction-value-and-other-issues
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    Cited by:

    1. Aldaba, Fernando T., 2002. "Philippine Development: A Research Journey Through the Philippine Journal of Development," Philippine Journal of Development PJD 2002 Vol. XXIX No. 2-, Philippine Institute for Development Studies.

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    Keywords

    transaction value;

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