{
  "title": "Distributional Implications of the VAT Reform in the Philippines",
  "publication": "IMF Working Papers, July 1, 2007",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2016/12/31/distributional-implications-of-the-vat-reform-in-the-philippines-21081",
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  "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.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- 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.\n- The reform was progressive and relatively well targeted.\n- Several mitigating measures were introduced to alleviate the impact of the reform on the poor.\n- 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.\n- Targeted transfer schemes have the potential to deliver a much higher percentage of benefits to the poor."
    },
    {
      "heading": "Major findings",
      "content": "- The VAT reform in the Philippines was progressive.\n- The reform was relatively well targeted.\n- Mitigating measures reduced the adverse impact of the VAT reform for all households.\n- A sizable amount of the benefit from mitigating measures accrued to high-income households.\n- Targeted transfer schemes can deliver a much higher percentage of benefits to poor households compared with the mitigating measures implemented."
    },
    {
      "heading": "Subject areas and keywords",
      "content": "- Subject: Consumption, Education, Household consumption, Income, Value-added tax\n- Keywords: price, share, spending, tax, VAT, VAT reform, WP\n\nThis summary is based on the IMF Working Paper \"Distributional Implications of the VAT Reform in the Philippines\" (Working Paper No. 2007/153).\n\n---\n\n Content in this bundle\n\n- wp07153\n  - wp07153 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - wp07153 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/31/distributional-implications-of-the-vat-reform-in-the-philippines-21081"
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  "bullets": [
    "[Markdown version](/en/publications/wp/issues/2016/12/31/distributional-implications-of-the-vat-reform-in-the-philippines-21081/index.md)",
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    "Authors: David Locke Newhouse, Daria V Zakharova",
    "Published: July 1, 2007",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451867176.001",
    "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.",
    "Several mitigating measures were introduced to alleviate the impact of the reform on the poor.",
    "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.",
    "The VAT reform in the Philippines was progressive.",
    "The reform was relatively well targeted.",
    "Mitigating measures reduced the adverse impact of the VAT reform for all households.",
    "A sizable amount of the benefit from mitigating measures accrued to high-income households.",
    "Targeted transfer schemes can deliver a much higher percentage of benefits to poor households compared with the mitigating measures implemented.",
    "Subject: Consumption, Education, Household consumption, Income, Value-added tax",
    "Keywords: price, share, spending, tax, VAT, VAT reform, WP",
    "**_wp07153**"
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