Export taxes and income distribution: The Philippines coconut levy

    Research output: Contribution to journalArticle

    Abstract

    Export Taxes and Income Distribution: The Philippines Coconut Levy. - A large, empirically based general equilibrium model of the Philippine economy is used to analyze the implications of a tax on coconut oil exports. The analysis shows how general equilibrium models can be used to derive optimal tax rates and to show the detailed relationship between the rates at which these taxes are applied and their economic effects. The analysis explores in particular the effects such taxes have on economic welfare and on income distribution within the country. The distributional effects of this export tax are shown to be highly regressive, revealing more clearly the policy trade-offs such taxes involve. JEL no. C68, F13, O53.
    Original languageEnglish
    Pages (from-to)437-458
    JournalWeltwirtschaftliches Archiv-Review of World Economics
    Volume138
    Issue number3
    Publication statusPublished - 2002

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