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Distributional Implications of the VAT Reform in the Philippines

Distributional Implications of the VAT Reform in the Philippines »

Source: Distributional Implications of the VAT Reform in the Philippines

Volume/Issue: 2007/153

Series: IMF Working Papers

Author(s): David Locke Newhouse , and Daria Zakharova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867176

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...

Distributional Implications of the VAT Reform in the Philippines

Distributional Implications of the VAT Reform in the Philippines »

Volume/Issue: 2007/153

Series: IMF Working Papers

Author(s): David Locke Newhouse , and Daria Zakharova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

DOI: http://dx.doi.org/10.5089/9781451867176.001

ISBN: 9781451867176

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...