DP 2020-23
Innovating Governance: Building Resilience against COVID-19 Pandemic and Other Risks
PN 2020-07
Bottlenecks to formalization of small-scale mining in PH
Technology and Investment Profile of Soybean Roast Products
Technology and Investment Profile of Soya Chips
Publication Detail
TC-PIDS SP 1986-04: Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985

Domestic tax system restructuring is viewed by many sectors as an important complement to the tariff reform programs. In this light, the study analyzes the interaction of indirect taxes with the tariff system and how it affects the goods market and eventually, the effective protection rate. Revenue and equity implications of other indirect tax schemes are also examined. Results demonstrate that difference in timing of the tax payments for imported and domestically produced goods serves as an added protection. The same cannot be said in the case of intermediate goods. Based on the empirical findings, several sources of protection are identified.

Philippine Institute for Development Studies
Authors Keywords
Manasan, Rosario G.; trade liberalization; tariff; trade reforms; trade sector; tax structure; tax measures; domestic resource cost; effective protection rate; taxation; tariff reform program;
Download PDF Number of Downloads
Published in 1986 and available in the PIDS Library or can be downloaded as full text Downloaded 0 times since November 25, 2011