Series: IMF Working Papers
Author(s): David Locke Newhouse , and Daria Zakharova
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2007
Keywords: VAT, poverty and social impact analysis, social safety net, targeted transfers, excise taxes, distributional impact, input-output, household consumption, household income, Vat Poverty And Social Impact Analysis,
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 r...