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Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985

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  • Manasan, Rosario G.

Abstract

This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are examined.

Suggested Citation

  • Manasan, Rosario G., 1987. "Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985," Philippine Journal of Development JPD 1987 Vol. XIV No. 1-c, Philippine Institute for Development Studies.
  • Handle: RePEc:phd:pjdevt:jpd_1987_vol__xiv_no__1-c
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    References listed on IDEAS

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    1. Bela Balassa, 1965. "Tariff Protection in Industrial Countries: An Evaluation," Journal of Political Economy, University of Chicago Press, vol. 73, pages 573-573.
    2. W. M. Corden, 1966. "The Structure of a Tariff System and the Effective Protective Rate," Journal of Political Economy, University of Chicago Press, vol. 74, pages 221-221.
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