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Distributional Implications of the VAT Reform in the Philippines, David Locke Newhouse, Daria Zakharova

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
Table Of Contents
Contents; I. Introduction; Boxes; 1. Poverty in the Philippines; II. Methodology; Tables; 1. Household Expenditure Shares and Average Expenditure; III. Distributional Impact of the VAT Reform; Figures; 1. Income Effect and Targeting of the VAT Reform and Mitigating Measures; 2. Benefit Incidence and Coverage for Alternative Compensation Schemes; IV. Social Spending Options; 3. Coverage and Targeting of Health and Education Spending; V. Targeted Transfer Schemes; 2. KALAHI-CIDSS Project; 3. Indonesia: Social Safety Net to Mitigate the Impact of Fuel Price Increase
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (30 p.)
Specific Material Designation
Form Of Item

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