Customs Valuation Reform in the Philippines
This paper documents the adoption of transaction valuation reform in the Philippines and assesses its impact on collection, customs administration cost, and business transaction cost. Philippine customs authorities and critics of the reform have been concerned that giving up the use of published off...
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| Language: | English |
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Washington, DC: World Bank
2012
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| Online Access: | http://hdl.handle.net/10986/9076 |
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okr-10986-9076 |
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okr-10986-90762021-04-23T14:02:44Z Customs Valuation Reform in the Philippines Clarete, Ramon L. World Development Report 2005 This paper documents the adoption of transaction valuation reform in the Philippines and assesses its impact on collection, customs administration cost, and business transaction cost. Philippine customs authorities and critics of the reform have been concerned that giving up the use of published official customs values would lower customs collection. On the contrary, this research shows the use of transaction values expanded customs revenues. 2012-06-26T15:37:52Z 2012-06-26T15:37:52Z 2004 http://hdl.handle.net/10986/9076 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC: World Bank East Asia and Pacific |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
World Development Report 2005 |
| spellingShingle |
World Development Report 2005 Clarete, Ramon L. Customs Valuation Reform in the Philippines |
| geographic_facet |
East Asia and Pacific |
| description |
This paper documents the adoption of transaction valuation reform in the Philippines and assesses its impact on collection, customs administration cost, and business transaction cost. Philippine customs authorities and critics of the reform have been concerned that giving up the use of published official customs values would lower customs collection. On the contrary, this research shows the use of transaction values expanded customs revenues. |
| author |
Clarete, Ramon L. |
| author_facet |
Clarete, Ramon L. |
| author_sort |
Clarete, Ramon L. |
| title |
Customs Valuation Reform in the Philippines |
| title_short |
Customs Valuation Reform in the Philippines |
| title_full |
Customs Valuation Reform in the Philippines |
| title_fullStr |
Customs Valuation Reform in the Philippines |
| title_full_unstemmed |
Customs Valuation Reform in the Philippines |
| title_sort |
customs valuation reform in the philippines |
| publisher |
Washington, DC: World Bank |
| publishDate |
2012 |
| url |
http://hdl.handle.net/10986/9076 |
| _version_ |
1764408379063664640 |