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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;
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