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Distributional Implications of the VAT Reform in the Philippines

Author/Editor: Newhouse, David Locke | Zakharova, Daria
Authorized for Distribution: July 1, 2007
Electronic Access: Free Full Text (PDF file size is 471KB)
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.

Summary: 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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Series: Working Paper No. 07/153
Subject(s): Value added tax | Philippines | Economic reforms | Social safety nets | Social policy | Poverty | Tax revenues
Author's keyword(s): VAT Poverty and Social Impact Analysis | Social Safety Net | Targeted Transfers
 
English  
    Published:   July 1, 2007        
    ISBN/ISSN:   1934-7073   Format:   Paper
    Stock No:   WPIEA2007153   Pages:   28
    Price:   US$18.00 (Academic Rate: US$18.00 )
       
     
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