An Evaluation of the Home Consumption Value System

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.

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Year of publication:	1993
Authors:	Medalla, Erlinda M. ; Aldaba, Rafaelita M. ; Dios, Loreli C. de
Institutions:	Philippine Institute for Development Studies (PIDS), Government of the Philippines
Subject:	Bureau of Customs \| trade sector \| import commodities \| consumption pattern \| valuation system

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Extent:	application/pdf
Series:	Philippine Journal of Development.
Type of publication:	Book / Working Paper
Notes:	Number JPD 1993 Vol. XX No. 2-a 6 pages long
Source:	RePEc - Research Papers in Economics

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