Abstract
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.
Citations
- Aldaba, Fernando T.. 2002. Philippine development: A research journey through the Philippine Journal of Development. Philippine Journal of Development PJD, 29. Philippine Institute for Development Studies.
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