Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985

Abstract

This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are examined.


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The Philippine Journal of Development (PJD) is a multidisciplinary, peer-reviewed journal published biannually by the Philippine Institute for Development Studies (PIDS). It serves as a platform for disseminating policy-oriented research on development issues, including the economy, business, public administration, foreign relations, sociology, and political dynamics. The PJD is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
 

P-ISSN 2508-0954 • E-ISSN 2508-0849 • https://doi.org/10.62986/pjd