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Publication Detail
JPD 1993 Vol. XX No. 2-a: An Evaluation of the Home Consumption Value System

The Philippines has been one among the few that still adheres to the home consumption valuation (HCV), a system that, according to many importers, results to overvaluation. This article assesses the validity of the claim through analysis of HCV’s impact on the level of protection structure. It also estimates the revenue effects of a change in valuation basis.

Philippine Institute for Development Studies
Authors Keywords
Medalla, Erlinda M.; Aldaba, Rafaelita M.; de Dios, Loreli C.; Bureau of Customs; trade sector; import commodities; consumption pattern; valuation system;
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Published in 1993 and available in the PIDS Library or can be downloaded as full text Downloaded 2,547 times since November 25, 2011