Poverty Reduction Integrated Simulation Model: Trade Liberalization in the Philippines, The Need for Further Reform - Giới thiệu Trong những năm 1980, những bước tiến đáng kể đã được thực hiện trong cải cách chính sách thương mại Philippines. Mức thuế suất được giảm, cơ cấu thuế quan đã được đơn giản hoá, và nhập khẩu nonessentials, không được phân loại, hoặc bán sản phẩm phân loại bị cấm. Chính phủ bắt đầu ba biện pháp: các cải cách thuế quan 1981-1985 Chương trình (TRP), Chương trình Tự do hóa nhập khẩu (ILP), và tổ chức lại bổ sung. | CHAPTER 10 Poverty Reduction Integrated Simulation Model Trade Liberalization in the Philippines The Need for Further Reform Caesar Cororaton 1 Erwin Corong Guntur Sugiyarto and Eric B. Suan Introduction In the 1980s significant strides were made in Philippine trade policy reform. Tariff rates were reduced the tariff structure was simplified and imports of nonessentials unclassified or semi-classified products were prohibited. The government initiated three measures the 1981-1985 Tariff Reform Program TRP the Import Liberalization Program ILP and the complementary realignment of indirect taxes in 1983-1985. Under the TRP the peak tariff rate was reduced from 100 percent to 50 percent while the floor tariff rate was raised from 0 to 10 percent. Indirect taxes were modified such that sales tax rates imposed on imports and their locally manufactured counterparts were equalized. Also the mark up applied on the value of imports for purposes of computing the sales tax was reduced and eventually eliminated Manasan and Querubin 1997 . When the Aquino administration came into power in 1986 it abolished the export tax on all products except logs. Thus the number of regulated items liberalized across sectors was reduced significantly from 1 802 items in 1985 to 609 items in 1988 De Dios 1995 . In 1991 the government embarked on another major tariff reform program with the issuance of Executive Order EO No. 470. Under this EO the number of commodity lines with high tariffs was reduced while the number of commodity lines with low tariff rates was increased. It aimed at clustering the commodity line at the 10-30 percent rate range by 1995. However about 10 percent of the total number of commodity lines continued to be subjected to 0-5 percent and 50 percent tariff rates by 1 The author acknowledged the International Development Research Center IDRC http and the Poverty and Economic Policy PEP http research network for providing financial support in .