Distributional Implications of the VAT Reform in the Philippines

WPIEA2007153 Image
Price:  $18.00

Author/Editor: David Locke Newhouse, Daria Zakharova
Release Date: © July, 2007
ISBN : 978-1-45186-717-6
Stock #: WPIEA2007153
Stock Status: On back-order

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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.


Economic policy , Social policy

More publications in this series: Working Papers

More publications by: David Locke Newhouse ; Daria Zakharova