{"text_format":"1","workbook":"xlsx","n_sheets":19,"sheets":["User's Guide","Project Description","ERR & Sensitivity Analysis","Combined Cost-Benefit","eTIS","iReturns","Pub awareness","Citizen-Cent SS","NSW","X-ray img sys","Petrol invtry sys","Harmon rules&regs","CAATT","RIPS","Assumptions & Data","WB NRIMP Tax Tables","1970-2008 Raw Data","Notes","Cost summary (Feb 09)"],"not_rendered":{"charts":1,"images":2,"macros":1,"external_links":0,"defined_names":0,"comments":14,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"User's Guide","index":0,"n_rows":55,"n_cols":3,"rows_kept":55,"cut":false,"hidden":false,"merged":[[51,0,51,1],[50,0,50,1],[54,0,54,1],[53,0,53,1],[40,0,40,1],[44,0,45,1],[43,0,43,1],[48,0,48,1],[47,0,47,1],[34,2,35,2],[44,2,45,2],[1,1,4,2],[11,0,17,0],[18,0,19,0],[25,0,25,1],[24,0,24,1],[28,0,28,1],[27,0,27,1],[31,0,31,1],[30,0,30,1],[34,0,35,1],[33,0,33,1],[38,0,38,1],[37,0,37,1],[41,0,41,1]]}
[null,null,"Last updated: May 2017"]
[null,"Philippines: Revenue Administration Reform Project (RARP)"]
[]
[]
[]
[]
[]
["Project name","Revenue Administration Reform Project (RARP)","Revenue Administration Reform Project (RARP)"]
["Spreadsheet version","Investment memo, final*","Closeout ERR"]
["Date of ERR","2011-01-07T14:04:21","May 2017"]
["Amount of MCC funds","$54.3 million ","$42.6 million "]
["Project Description","RARP provides technical assistance, software, and hardware to the Bureau of Internal Revenue (BIR) to modernize its policies and procedures in order to increase tax payer compliance and increase tax revenues.","RARP provides technical assistance, software, and hardware to the Bureau of Internal Revenue (BIR) to modernize its policies and procedures in order to increase tax payer compliance and increase tax revenues."]
[]
[null,"     1. Modernize and Reform Tax Administration Procedures and Systems (eTIS)","     1. Modernize and Reform Tax Administration Procedures and Systems (eTIS)"]
[null,"     2. Support of Computer-Assisted Audit Techniques (CAATs)","     2. Support of Computer-Assisted Audit Techniques (CAATs)"]
[null,"     3. Support for a public-awareness campaign regarding BIR services and programs","     3. Support for a public-awareness campaign regarding BIR services and programs"]
[null,"     4. Strengthening Anti-Graft Oversight within Revenue Agencies (RIPS)","     4. Strengthening Anti-Graft Oversight within Revenue Agencies (RIPS)"]
[]
["Benefit streams included in ERR","Increases in collected tax revenue","Increases in collected tax revenue"]
[null,"Improved efficiencies through public sector revenue administration and taxpayer compliance","Improved efficiencies through public sector revenue administration and taxpayer compliance"]
["Costs included in ERR (other than costs borne by MCC)","Incremental Opperating Costs","Incremental Opperating Costs"]
["Estimated ERR and time horizon","40.3% over 20 years","34.7% over 20 years"]
[null,"* Note: Minor corrections have been incorporated into the present spreadsheet since the Investment Memo"]
["Table of Contents"]
["Project Description"]
["This sheet should be read first, as it offers a summary of the project, a list of components, and states the economic rationale for the project."]
[]
["ERR & Sensitivity Analysis"]
["This sheet contains brief summary of the project's key parameters and ERR calculations, giving the user the opportunity to test the sensitivity to the ERR of various changes in parameters."]
[]
["Combined Cost-Benefit"]
["This worksheet summarizes the costs and benefits associated with all MCC investments. Benefits are summarized by year, and the associated ERR is computed over a 20-year timeframe."]
[]
["eTIS"]
["This worksheet summarizes the costs and benefits associated with the eTIS initative. Benefits are summarized by year, and the associated ERR is computed over a 20-year timeframe."]
[]
[]
["CAATT"]
["This worksheet summarizes the costs and benefits associated with the CAATT initiative. Benefits are summarized by year, and the associated ERR is computed over a 20-year timeframe."]
[]
["RIPS"]
["This worksheet summarizes the costs and benefits associated with the RIPS initiative. Benefits are summarized by year, and the associated ERR is computed over a 20-year timeframe."]
[]
["Assumptions & Data"]
["This worksheet includes detailed data about how cost and benefit assumptions were projected forward over the course of the project."]
[]
[]
["WB NRIMP Tax Tables"]
["This worksheet includes detailed tax data impacting the calculation of benefit assumptions projected over the course of the project."]
[]
["1970-2008 Raw Data"]
["This worksheet includes detailed data and statistical output used to in cost and benefit assumptions projected over the course of the project."]
[]
["Notes"]
["This worksheet serves as a reference for abbreviations and citations used throughout this workbook."]

{"sheet":"Project Description","index":1,"n_rows":26,"n_cols":2,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,"Last updated: May 2017"]
[null,"Philippines: Revenue Administration Reform Project (RARP)"]
[]
[null,"Project Description"]
[]
[null,"Summary"]
[]
[null,"Original Project"]
[null,"This project addresses what the Asian Development Bank identifies as the Philippines‘ most significant constraint to growth: its tight fiscal position. The Philippines‘ tax effectiveness (the ratio of tax revenue to GDP) is the lowest in the region and has fallen slightly in recent years, straining the ability of the government to fund social programs. "]
[null,"RARP provided technical assistance, software, and hardware to the Bureau of Internal Revenue (BIR) to modernize its policies and procedures in order to increase tax payer compliance and increase tax revenues. By taking steps to reduce opportunities for negotiated tax assessments and by increasing the likelihood of detection of non-compliance, this project will also contribute to an improved business climate and, indirectly, to increased investment."]
[]
[null,"Closeout"]
[null,"The eTIS functionality and rollout was reduced due to delays in the implementation of its pilot phase, attributed to the lack of infrastructure readiness at the Bureau of Internal Revenue (BIR) and contractor delays. While the compact is not specific about the targeted scope of eTIS improvements, a broad set of system functionalities were originally planned.  However, the operability of the software at the beginning of the compact fell short of expectations, resulting in the need for significant software rewrites and platform upgrades.  The scope of the project was reduced to implement a narrower, focused scope of eTIS improvements and rollout to BIR offices, which will still provide significant benefits and encompass offices that process some 75% of tax revenue in the country. The benefit stream was reduced to 75% of that originally estimated to account for this change."]
[]
[null,"Components"]
[]
[null,"   The RARP Project focused on improving revenue collection through the following components:"]
[]
[null,"     1. Modernize and Reform Tax Administration Procedures and Systems (eTIS)"]
[null,"     2. Support of Computer-Assisted Audit Techniques (CAATs)"]
[null,"     3. Support for a public-awareness campaign regarding BIR services and programs"]
[null,"     4. Strengthening Anti-Graft Oversight within Revenue Agencies (RIPS)"]
[]
[null,"Economic Rationale"]
[null,"The proximate outcome of the project will be increased effectiveness in tax collections that leads, over time, to increased tax revenues for the national government. Based on these programs, the analysis projects a gradual increase in total BIR collections as a percentage of GDP of 3.2% over a span of eight years. The expected ratio of BIR collections to GDP is 9.9% by 2017, compared to 9.6% that year without the project."]
[null,"We estimate an elasticity of 0.82 (from 1970 to 2008 data) to capture the relationship of national government expenditures and investment to tax revenue."]

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[]
[null,"Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,"Last updated: May 2017"]
[]
[null,"ERR and sensitivity analysis"]
[]
[null,"Change the \"User Input\" cells in the table below to see the effect on the compact's Economic Rate of Return (ERR) and net benefits (see chart below).  To reset all values to the default MCC estimates, click the \"Reset Parameters\" button at right.  Be sure to reset all summary parameters to their original values (\"MCC Estimate\" values) before changing specific parameters."]
[]
[]
[]
[null,"Parameter type","Description of key parameters","Parameter Values"]
[null,null,null,"User Input","MCC Estimate","Plausible Range","Values used in ERR computation ",null,"All summary parameters set to initial values?"]
[null,"Summary","Actual Costs, as a percentage of estimated costs",1,1,"80 - 120%",{"$f":"D12","v":1},null,{"$f":"IF(D12=E12,IF(D13=E13,\"Y\",\"N\"),\"N\")","v":"Y"}]
[null,"Summary","Actual Benefits, as a percentage of estimated benefits",1,1,"80 - 120%",{"$f":"D13","v":1}]
[]
[null,"Specific","Incremental operating costs, as a percentage of project costs to date, lagged one year",0.15,0.15,null,{"$f":"IF($I$12=\"Y\",IF(D15>1,100%,IF(D15<0,0%,D15)),E15)","v":0.15},null,"All specific parameters set to initial values?"]
[null,"Specific","Change in tax revenue collection as a percentage of GDP, as a percentage of estimated benefits",1,1,"80 - 120%",{"$f":"IF($I$12=\"Y\",IF(D16>1,100%,IF(D16<0,0%,D16)),E16)","v":1},null,{"$f":"IF(D15=E15,IF(D17=E17,IF(D16=E16,IF(D18=E18,\"Y\",\"N\"),\"N\"),\"N\"),\"N\")","v":"Y"}]
[null,"Specific","Fraction of variation in FDI/GDP explained by perceived corruption ratings",0.25,0.25,null,0.25]
[null,"Specific","Elasticity of government expenditures and investment to tax revenue",0.82374620409562105,0.82374620409562105,null,0.82374620409562105,null,"   More Info"]
[null,{"$f":"IF(I12=\"N\",IF(I16=\"N\",\"Reminder: Please reset all summary parameters to original values before changing specific parameters.  Specific parameters will only be used in ERR computation when all summary parameters are set to initial values\",0),\"\")","v":""},null,null,null,null,null,null,"   Project Description"]
[null,null,null,null,null,null,null,null,"   User's Guide"]
[null,null,"User Generated Economic rate of return (ERR)*: ",{"$f":"'Combined Cost-Benefit'!F4","v":0.3466277099880577}]
[]
[null,null,"MCC Estimated ERR:",null,"Original","Closeout"]
[null,null,null,"ERR",0.40300000000000002,0.34699999999999998]
[null,null,null,"Date","2011-01-01","2017-05-17"]
[]
[null,null,"Present Value (PV) of Benefits:",{"$f":"NPV(0.1,'Combined Cost-Benefit'!J31:AD31)","v":237850257.05788666}]
[]
[null,null,"Present Value (PV) of Costs:",{"$f":"NPV(0.1,'Combined Cost-Benefit'!J32:AD32)","v":71790138.593377069}]
[]
[null,null,"*This is the only ERR figure linked to other spreadsheets. \"Original\" and \"Closeout\" ERRs are all static for purposes of illustration."]

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[null,"Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,null,"Last updated: May 2017"]
[{"$f":"IF('ERR & Sensitivity Analysis'!$I$12=\"y\",IF('ERR & Sensitivity Analysis'!$I$16=\"y\",\"\",\"Note: Current calculations are based on user input and are not the original MCC estimates\"),\"Note: Current calculations are based on user input and are not the original MCC estimates\")","v":""}]
[]
[null,null,null,null,"ERR = ",{"$f":"IRR(J24:AD24)","v":0.3466277099880577},null,"(Unless otherwise indicated, monetary figures in constant 2009 US dollars)"]
[]
["Cost resulting ERR equal to hurdle:",null,null,null,null,4.13]
["Benefit resulting ERR equal to hurdle:",null,null,null,null,0.28000000000000003]
[]
[null,"Sensitivity Analysis Shock Factors"]
[null,"eTIS"]
[null,null,null,null,"Project Costs as % of baseline =",{"$f":"eTIS!F5","v":1}]
[null,null,null,null,"Benefits as % of baseline =",{"$f":"eTIS!F6","v":1}]
[null,"CAATT"]
[null,null,null,null,"Project Costs as % of baseline =",{"$f":"CAATT!F6","v":1}]
[null,null,null,null,"Benefits as % of baseline =",{"$f":"CAATT!F7","v":1}]
[null,"RIPS"]
[null,null,null,null,"Project Costs as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G12","v":1}]
[null,null,null,null,"Benefits as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G13","v":1}]
[null,null,null,null,null,null,"Benefits for QRR:","MCC costs:","GRP costs:","Total costs:"]
[null,null,null,null,null,null,{"$f":"NPV(0.1,K31:AD31)*H20/J20","v":141198931.50445753},{"$f":"NPV(0.1,K34:AD34)","v":42617952.098638073},{"$f":"NPV(0.1,K35:AD35)","v":36248237.93111828},{"$f":"NPV(0.1,K32:AD32)","v":78969152.452714786}]
[null,null,null,null,null,null,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Net Benefits, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,null,{"$f":"SUM(J26:J28)","v":0},{"$f":"SUM(K26:K28)","v":-9436761.7746936381},{"$f":"SUM(L26:L28)","v":-11953833.907304101},-27454663.389035616,-3567508.7536599012,7169593.139682889,21783970.301839761,30556134.737662494,40802019.445603684,40955801.212794073,56423055.934640147,46679102.078604244,{"$f":"SUM(V26:V28)","v":58521515.19227986},41689099.132170476,57387481.741364501,49062183.556508824,53096815.436881512,65414134.851260625,{"$f":"SUM(AB26:AB28)","v":74306020.031709343},73578037.334425688,65724721.970505424]
["% of rGDP, WOP",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O24/O56","v":3.3596025704746472E-5},9.768190927572923E-5,1.3111706807437395E-4,1.6754295888540054E-4,1.6093246316757143E-4,2.1216246175892597E-4,1.6796474870427975E-4,2.0150922036178727E-4,1.3736800175494853E-4,1.8095223326965661E-4,1.4803941572006345E-4,1.5331430313350274E-4,1.8074633939473085E-4,1.9647424038337865E-4,1.8617164090794906E-4,1.5913942875225588E-4]
[null,"eTIS",null,null,null,null,null,null,null,{"$f":"eTIS!J12","v":0},{"$f":"eTIS!K12","v":-5372388.5279787406},{"$f":"eTIS!L12","v":-10997867.215421224},{"$f":"eTIS!M12","v":-26669254.608422387},{"$f":"eTIS!N12","v":-4078323.8489820557},{"$f":"eTIS!O12","v":2060285.6661645751},{"$f":"eTIS!P12","v":13113897.317786705},{"$f":"eTIS!Q12","v":20884244.474678762},{"$f":"eTIS!R12","v":29282048.706956763},{"$f":"eTIS!S12","v":31070890.653818913},{"$f":"eTIS!T12","v":32919941.742860697},{"$f":"eTIS!U12","v":34832785.063506104},{"$f":"eTIS!V12","v":36813127.321717046},{"$f":"eTIS!W12","v":38864806.022825755},{"$f":"eTIS!X12","v":40991796.907852717},{"$f":"eTIS!Y12","v":43198221.657700174},{"$f":"eTIS!Z12","v":45488355.880137675},{"$f":"eTIS!AA12","v":47866637.395069323},{"$f":"eTIS!AB12","v":50337674.834144697},{"$f":"eTIS!AC12","v":52906256.571337752},{"$f":"eTIS!AD12","v":55577360.001891427}]
[null,"CAATT",null,null,null,null,null,null,null,{"$f":"CAATT!J13","v":0},{"$f":"CAATT!K13","v":-148521.7038240071},{"$f":"CAATT!L13","v":-304040.18040725973},{"$f":"CAATT!M13","v":-175868.71463044209},{"$f":"CAATT!N13","v":635408.65969855012},{"$f":"CAATT!O13","v":911216.22191646299},{"$f":"CAATT!P13","v":1102359.0392236353},{"$f":"CAATT!Q13","v":1136646.0592246486},{"$f":"CAATT!R13","v":1171628.5338377114},{"$f":"CAATT!S13","v":1205372.9341061227},{"$f":"CAATT!T13","v":1239729.4420414895},{"$f":"CAATT!U13","v":1274741.256938061},{"$f":"CAATT!V13","v":1310452.3418831464},{"$f":"CAATT!W13","v":1346907.4988640305},{"$f":"CAATT!X13","v":1384152.4452670228},{"$f":"CAATT!Y13","v":1422233.8919117034},{"$f":"CAATT!Z13","v":1461199.6227663492},{"$f":"CAATT!AA13","v":1501098.5764938826},{"$f":"CAATT!AB13","v":1541980.9299810447},{"$f":"CAATT!AC13","v":1583898.1840068516},{"$f":"CAATT!AD13","v":1626903.2512114942}]
[null,"RIPS",null,null,"ERR =",{"$f":"IRR(K28:AD28)","v":0.5020079378457063},null,null,null,{"$f":"RIPS!J13","v":0},{"$f":"RIPS!K13","v":-3915851.5428908905},{"$f":"RIPS!L13","v":-651926.51147561683},{"$f":"RIPS!M13","v":-609540.06598278473},{"$f":"RIPS!N13","v":-124593.56437639543},{"$f":"RIPS!O13","v":4198091.2516018506},{"$f":"RIPS!P13","v":7567713.9448294202},{"$f":"RIPS!Q13","v":8535244.2037590798},{"$f":"RIPS!R13","v":10348342.204809207},{"$f":"RIPS!S13","v":8679537.6248690393},{"$f":"RIPS!T13","v":22263384.749737963},{"$f":"RIPS!U13","v":10571575.758160079},{"$f":"RIPS!V13","v":20397935.528679673},{"$f":"RIPS!W13","v":1477385.610480692},{"$f":"RIPS!X13","v":15011532.388244761},{"$f":"RIPS!Y13","v":4441728.0068969484},{"$f":"RIPS!Z13","v":6147259.9339774922},{"$f":"RIPS!AA13","v":16046398.879697422},{"$f":"RIPS!AB13","v":22426364.267583609},{"$f":"RIPS!AC13","v":19087882.579081077},{"$f":"RIPS!AD13","v":8520458.7174025029}]
[null,"eTIS + CAATT",null,null,"ERR =",{"$f":"IRR(J29:AD29)","v":0.31031874076391364},null,null,null,{"$f":"J26+J27","v":0},{"$f":"K26+K27","v":-5520910.2318027476},-11301907.395828484,-26845123.323052831,-3442915.1892835055,2971501.8880810384,14216256.35701034,22020890.533903413,30453677.240794472,32276263.587925036,34159671.184902184,36107526.320444167,38123579.663600191,40211713.521689788,42375949.353119738,44620455.549611874,46949555.50290402,49367735.971563205,51879655.764125742,54490154.755344607,57204263.253102921]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(eTIS!J38,CAATT!J40,RIPS!J37)","v":0}]
["Total Benefits",null,null,null,null,null,null,null,null,{"$f":"SUM(eTIS!J38,CAATT!J40,RIPS!J37)","v":0},{"$f":"SUM(eTIS!K38,CAATT!K40,RIPS!K37)","v":0},{"$f":"SUM(eTIS!L38,CAATT!L40,RIPS!L37)","v":0},{"$f":"SUM(eTIS!M38,CAATT!M40,RIPS!M37)","v":561412.87130306533},{"$f":"SUM(eTIS!N38,CAATT!N40,RIPS!N37)","v":7084013.3262434676},{"$f":"SUM(eTIS!O38,CAATT!O40,RIPS!O37)","v":18013734.587541826},{"$f":"SUM(eTIS!P38,CAATT!P40,RIPS!P37)","v":28342411.117038567},{"$f":"SUM(eTIS!Q38,CAATT!Q40,RIPS!Q37)","v":36856027.357449576},{"$f":"SUM(eTIS!R38,CAATT!R40,RIPS!R37)","v":46854497.524326921},{"$f":"SUM(eTIS!S38,CAATT!S40,RIPS!S37)","v":46771518.965140425},{"$f":"SUM(eTIS!T38,CAATT!T40,RIPS!T37)","v":62012208.78136269},{"$f":"SUM(eTIS!U38,CAATT!U40,RIPS!U37)","v":52051446.403198726},{"$f":"SUM(eTIS!V38,CAATT!V40,RIPS!V37)","v":63686387.246895358},{"$f":"SUM(eTIS!W38,CAATT!W40,RIPS!W37)","v":46655433.129389785},{"$f":"SUM(eTIS!X38,CAATT!X40,RIPS!X37)","v":62163827.166912846},{"$f":"SUM(eTIS!Y38,CAATT!Y40,RIPS!Y37)","v":53656721.736439005},{"$f":"SUM(eTIS!Z38,CAATT!Z40,RIPS!Z37)","v":57517375.391339771},{"$f":"SUM(eTIS!AA38,CAATT!AA40,RIPS!AA37)","v":69668208.465554371},{"$f":"SUM(eTIS!AB38,CAATT!AB40,RIPS!AB37)","v":78400776.574075311},{"$f":"SUM(eTIS!AC38,CAATT!AC40,RIPS!AC37)","v":77520337.348631099},{"$f":"SUM(eTIS!AD38,CAATT!AD40,RIPS!AD37)","v":69521130.57020314}]
["Total Costs",null,null,null,null,null,null,null,null,{"$f":"eTIS!J14+CAATT!J15+RIPS!J15","v":0},{"$f":"eTIS!K14+CAATT!K15+RIPS!K15","v":9436761.7746936381},{"$f":"eTIS!L14+CAATT!L15+RIPS!L15","v":11953833.907304101},{"$f":"eTIS!M14+CAATT!M15+RIPS!M15","v":28016076.260338679},{"$f":"eTIS!N14+CAATT!N15+RIPS!N15","v":10651522.079903368},{"$f":"eTIS!O14+CAATT!O15+RIPS!O15","v":10844141.447858935},{"$f":"eTIS!P14+CAATT!P15+RIPS!P15","v":6558440.815198807},{"$f":"eTIS!Q14+CAATT!Q15+RIPS!Q15","v":6299892.6197870877},{"$f":"eTIS!R14+CAATT!R15+RIPS!R15","v":6052478.0787232397},{"$f":"eTIS!S14+CAATT!S15+RIPS!S15","v":5815717.7523463517},{"$f":"eTIS!T14+CAATT!T15+RIPS!T15","v":5589152.8467225367},{"$f":"eTIS!U14+CAATT!U15+RIPS!U15","v":5372344.3245944846},{"$f":"eTIS!V14+CAATT!V15+RIPS!V15","v":5164872.0546154873},{"$f":"eTIS!W14+CAATT!W15+RIPS!W15","v":4966333.9972193157},{"$f":"eTIS!X14+CAATT!X15+RIPS!X15","v":4776345.4255483374},{"$f":"eTIS!Y14+CAATT!Y15+RIPS!Y15","v":4594538.1799301784},{"$f":"eTIS!Z14+CAATT!Z15+RIPS!Z15","v":4420559.9544582563},{"$f":"eTIS!AA14+CAATT!AA15+RIPS!AA15","v":4254073.6142937364},{"$f":"eTIS!AB14+CAATT!AB15+RIPS!AB15","v":4094756.5423659673},{"$f":"eTIS!AC14+CAATT!AC15+RIPS!AC15","v":3942300.0142054218},{"$f":"eTIS!AD14+CAATT!AD15+RIPS!AD15","v":3796408.5996977226}]
["Total Costs, (incl. admin & controls) const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,null,{"$f":"SUM(J34:J35)","v":0},{"$f":"SUM(K34:K35)","v":9422190.5913184732},{"$f":"SUM(L34:L35)","v":11925892.999585658},27949167.956415217,10638716.662884522,10831887.460281093,6558440.815198807,6299892.6197870877,6052478.0787232397,5815717.7523463517,5589152.8467225367,5372344.3245944846,5164872.0546154873,4966333.9972193157,4776345.4255483374,4594538.1799301784,4420559.9544582563,4254073.6142937364,{"$f":"SUM(AB34:AB35)","v":4094756.5423659673},3942300.0142054218,3796408.5996977226]
[null,null,"MCC, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,{"$f":"J37+J49","v":0},{"$f":"K37+K49","v":9422190.5913184732},{"$f":"L37+L49","v":10681413.277495282},25347919.778737333,4839069.411647032,4630688.4321981147,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,{"$f":"J38+J51","v":0},{"$f":"K38+K51","v":0},{"$f":"L38+L51","v":1244479.7220903765},2601248.1776778838,5799647.2512374902,6201199.028082978,6558440.815198807,6299892.6197870877,6052478.0787232397,5815717.7523463517,5589152.8467225367,5372344.3245944846,5164872.0546154873,4966333.9972193157,4776345.4255483374,4594538.1799301784,4420559.9544582563,4254073.6142937364,4094756.5423659673,3942300.0142054218,3796408.5996977226]
[null,"Total project costs (excl. admin. & controls),  const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,{"$f":"SUM(J37:J38)","v":0},{"$f":"SUM(K37:K38)","v":8501587.1844086833},10892546.555616252,25497489.693588514,10170705.655440982,10384030.036890147,6558440.815198807,6299892.6197870877,6052478.0787232397,5815717.7523463517,5589152.8467225367,5372344.3245944846,5164872.0546154873,4966333.9972193157,4776345.4255483374,4594538.1799301784,4420559.9544582563,4254073.6142937364,4094756.5423659673,3942300.0142054218,3796408.5996977226]
[null,null,"MCC, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,{"$f":"eTIS!J20/'Combined Cost-Benefit'!J$59*100+CAATT!J21/'Combined Cost-Benefit'!J$59*100+RIPS!J19","v":0},{"$f":"eTIS!K20/'Combined Cost-Benefit'!K59*100+CAATT!K21/'Combined Cost-Benefit'!K59*100+RIPS!K19","v":8501587.1844086833},{"$f":"eTIS!L20/'Combined Cost-Benefit'!L59*100+CAATT!L21/'Combined Cost-Benefit'!L59*100+RIPS!L19","v":9648066.8335258756},{"$f":"eTIS!M20/'Combined Cost-Benefit'!M59*100+CAATT!M21/'Combined Cost-Benefit'!M59*100+RIPS!M19","v":22896241.515910629},{"$f":"eTIS!N20/'Combined Cost-Benefit'!N59*100+CAATT!N21/'Combined Cost-Benefit'!N59*100+RIPS!N19","v":4371058.4042034931},{"$f":"eTIS!O20/'Combined Cost-Benefit'!O59*100+CAATT!O21/'Combined Cost-Benefit'!O59*100+RIPS!O19","v":4182831.0088071688},{"$f":"eTIS!P20/'Combined Cost-Benefit'!P59*100+CAATT!P21/'Combined Cost-Benefit'!P59*100+RIPS!P19","v":0},{"$f":"eTIS!Q20/'Combined Cost-Benefit'!Q59*100+CAATT!Q21/'Combined Cost-Benefit'!Q59*100+RIPS!Q19","v":0},{"$f":"eTIS!R20/'Combined Cost-Benefit'!R59*100+CAATT!R21/'Combined Cost-Benefit'!R59*100+RIPS!R19","v":0},{"$f":"eTIS!S20/'Combined Cost-Benefit'!S59*100+CAATT!S21/'Combined Cost-Benefit'!S59*100+RIPS!S19","v":0},{"$f":"eTIS!T20/'Combined Cost-Benefit'!T59*100+CAATT!T21/'Combined Cost-Benefit'!T59*100+RIPS!T19","v":0},{"$f":"eTIS!U20/'Combined Cost-Benefit'!U59*100+CAATT!U21/'Combined Cost-Benefit'!U59*100+RIPS!U19","v":0},{"$f":"eTIS!V20/'Combined Cost-Benefit'!V59*100+CAATT!V21/'Combined Cost-Benefit'!V59*100+RIPS!V19","v":0},{"$f":"eTIS!W20/'Combined Cost-Benefit'!W59*100+CAATT!W21/'Combined Cost-Benefit'!W59*100+RIPS!W19","v":0},{"$f":"eTIS!X20/'Combined Cost-Benefit'!X59*100+CAATT!X21/'Combined Cost-Benefit'!X59*100+RIPS!X19","v":0},{"$f":"eTIS!Y20/'Combined Cost-Benefit'!Y59*100+CAATT!Y21/'Combined Cost-Benefit'!Y59*100+RIPS!Y19","v":0},{"$f":"eTIS!Z20/'Combined Cost-Benefit'!Z59*100+CAATT!Z21/'Combined Cost-Benefit'!Z59*100+RIPS!Z19","v":0},{"$f":"eTIS!AA20/'Combined Cost-Benefit'!AA59*100+CAATT!AA21/'Combined Cost-Benefit'!AA59*100+RIPS!AA19","v":0},{"$f":"eTIS!AB20/'Combined Cost-Benefit'!AB59*100+CAATT!AB21/'Combined Cost-Benefit'!AB59*100+RIPS!AB19","v":0},{"$f":"eTIS!AC20/'Combined Cost-Benefit'!AC59*100+CAATT!AC21/'Combined Cost-Benefit'!AC59*100+RIPS!AC19","v":0},{"$f":"eTIS!AD20/'Combined Cost-Benefit'!AD59*100+CAATT!AD21/'Combined Cost-Benefit'!AD59*100+RIPS!AD19","v":0}]
[null,null,"GRP, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,{"$f":"eTIS!J21/'Combined Cost-Benefit'!J$59*100+CAATT!J22/'Combined Cost-Benefit'!J$59*100+RIPS!J20","v":0},{"$f":"eTIS!K21/'Combined Cost-Benefit'!K$59*100+CAATT!K22/'Combined Cost-Benefit'!K$59*100+RIPS!K20","v":0},{"$f":"eTIS!L21/'Combined Cost-Benefit'!L$59*100+CAATT!L22/'Combined Cost-Benefit'!L$59*100+RIPS!L20","v":1244479.7220903765},{"$f":"eTIS!M21/'Combined Cost-Benefit'!M$59*100+CAATT!M22/'Combined Cost-Benefit'!M$59*100+RIPS!M20","v":2601248.1776778838},{"$f":"eTIS!N21/'Combined Cost-Benefit'!N$59*100+CAATT!N22/'Combined Cost-Benefit'!N$59*100+RIPS!N20","v":5799647.2512374902},{"$f":"eTIS!O21/'Combined Cost-Benefit'!O$59*100+CAATT!O22/'Combined Cost-Benefit'!O$59*100+RIPS!O20","v":6201199.028082978},{"$f":"eTIS!P21/'Combined Cost-Benefit'!P$59*100+CAATT!P22/'Combined Cost-Benefit'!P$59*100+RIPS!P20","v":6558440.815198807},{"$f":"eTIS!Q21/'Combined Cost-Benefit'!Q$59*100+CAATT!Q22/'Combined Cost-Benefit'!Q$59*100+RIPS!Q20","v":6299892.6197870877},{"$f":"eTIS!R21/'Combined Cost-Benefit'!R$59*100+CAATT!R22/'Combined Cost-Benefit'!R$59*100+RIPS!R20","v":6052478.0787232397},{"$f":"eTIS!S21/'Combined Cost-Benefit'!S$59*100+CAATT!S22/'Combined Cost-Benefit'!S$59*100+RIPS!S20","v":5815717.7523463517},{"$f":"eTIS!T21/'Combined Cost-Benefit'!T$59*100+CAATT!T22/'Combined Cost-Benefit'!T$59*100+RIPS!T20","v":5589152.8467225367},{"$f":"eTIS!U21/'Combined Cost-Benefit'!U$59*100+CAATT!U22/'Combined Cost-Benefit'!U$59*100+RIPS!U20","v":5372344.3245944846},{"$f":"eTIS!V21/'Combined Cost-Benefit'!V$59*100+CAATT!V22/'Combined Cost-Benefit'!V$59*100+RIPS!V20","v":5164872.0546154873},{"$f":"eTIS!W21/'Combined Cost-Benefit'!W$59*100+CAATT!W22/'Combined Cost-Benefit'!W$59*100+RIPS!W20","v":4966333.9972193157},{"$f":"eTIS!X21/'Combined Cost-Benefit'!X$59*100+CAATT!X22/'Combined Cost-Benefit'!X$59*100+RIPS!X20","v":4776345.4255483374},{"$f":"eTIS!Y21/'Combined Cost-Benefit'!Y$59*100+CAATT!Y22/'Combined Cost-Benefit'!Y$59*100+RIPS!Y20","v":4594538.1799301784},{"$f":"eTIS!Z21/'Combined Cost-Benefit'!Z$59*100+CAATT!Z22/'Combined Cost-Benefit'!Z$59*100+RIPS!Z20","v":4420559.9544582563},{"$f":"eTIS!AA21/'Combined Cost-Benefit'!AA$59*100+CAATT!AA22/'Combined Cost-Benefit'!AA$59*100+RIPS!AA20","v":4254073.6142937364},{"$f":"eTIS!AB21/'Combined Cost-Benefit'!AB$59*100+CAATT!AB22/'Combined Cost-Benefit'!AB$59*100+RIPS!AB20","v":4094756.5423659673},{"$f":"eTIS!AC21/'Combined Cost-Benefit'!AC$59*100+CAATT!AC22/'Combined Cost-Benefit'!AC$59*100+RIPS!AC20","v":3942300.0142054218},{"$f":"eTIS!AD21/'Combined Cost-Benefit'!AD$59*100+CAATT!AD22/'Combined Cost-Benefit'!AD$59*100+RIPS!AD20","v":3796408.5996977226}]
[null,"Proposed project costs",null,null,null,null,{"$f":"68365000*G52/G57","v":4.7461626444465359E-4}]
[null,"Project costs by year,  const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,{"$f":"J41+J43","v":0},8369121.8809980825,9401019.2569928616,22307986.148471802,4305687.1578281978,4126380.2509856187]
[null,null,"MCC, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,{"$f":"eTIS!J24/'Combined Cost-Benefit'!J59*100+CAATT!J25/'Combined Cost-Benefit'!J59+RIPS!J24","v":0},{"$f":"eTIS!K24/'Combined Cost-Benefit'!K59*100+CAATT!K25/'Combined Cost-Benefit'!K59+RIPS!K24","v":8369121.8809980825},{"$f":"eTIS!L24/'Combined Cost-Benefit'!L59*100+CAATT!L25/'Combined Cost-Benefit'!L59+RIPS!L24","v":9394058.581540063},{"$f":"eTIS!M24/'Combined Cost-Benefit'!M59*100+CAATT!M25/'Combined Cost-Benefit'!M59+RIPS!M24","v":22287984.207515486},{"$f":"eTIS!N24/'Combined Cost-Benefit'!N59*100+CAATT!N25/'Combined Cost-Benefit'!N59+RIPS!N24","v":4254645.5222139927},{"$f":"eTIS!O24/'Combined Cost-Benefit'!O59*100+CAATT!O25/'Combined Cost-Benefit'!O59+RIPS!O24","v":4071431.121735876},{"$f":"eTIS!P24/'Combined Cost-Benefit'!P59*100+CAATT!P25/'Combined Cost-Benefit'!P59+RIPS!P24","v":0},{"$f":"eTIS!Q24/'Combined Cost-Benefit'!Q59*100+CAATT!Q25/'Combined Cost-Benefit'!Q59+RIPS!Q24","v":0},{"$f":"eTIS!R24/'Combined Cost-Benefit'!R59*100+CAATT!R25/'Combined Cost-Benefit'!R59+RIPS!R24","v":0},{"$f":"eTIS!S24/'Combined Cost-Benefit'!S59*100+CAATT!S25/'Combined Cost-Benefit'!S59+RIPS!S24","v":0},{"$f":"eTIS!T24/'Combined Cost-Benefit'!T59*100+CAATT!T25/'Combined Cost-Benefit'!T59+RIPS!T24","v":0},{"$f":"eTIS!U24/'Combined Cost-Benefit'!U59*100+CAATT!U25/'Combined Cost-Benefit'!U59+RIPS!U24","v":0},{"$f":"eTIS!V24/'Combined Cost-Benefit'!V59*100+CAATT!V25/'Combined Cost-Benefit'!V59+RIPS!V24","v":0},{"$f":"eTIS!W24/'Combined Cost-Benefit'!W59*100+CAATT!W25/'Combined Cost-Benefit'!W59+RIPS!W24","v":0},{"$f":"eTIS!X24/'Combined Cost-Benefit'!X59*100+CAATT!X25/'Combined Cost-Benefit'!X59+RIPS!X24","v":0},{"$f":"eTIS!Y24/'Combined Cost-Benefit'!Y59*100+CAATT!Y25/'Combined Cost-Benefit'!Y59+RIPS!Y24","v":0},{"$f":"eTIS!Z24/'Combined Cost-Benefit'!Z59*100+CAATT!Z25/'Combined Cost-Benefit'!Z59+RIPS!Z24","v":0},{"$f":"eTIS!AA24/'Combined Cost-Benefit'!AA59*100+CAATT!AA25/'Combined Cost-Benefit'!AA59+RIPS!AA24","v":0},{"$f":"eTIS!AB24/'Combined Cost-Benefit'!AB59*100+CAATT!AB25/'Combined Cost-Benefit'!AB59+RIPS!AB24","v":0},{"$f":"eTIS!AC24/'Combined Cost-Benefit'!AC59*100+CAATT!AC25/'Combined Cost-Benefit'!AC59+RIPS!AC24","v":0},{"$f":"eTIS!AD24/'Combined Cost-Benefit'!AD59*100+CAATT!AD25/'Combined Cost-Benefit'!AD59+RIPS!AD24","v":0}]
[null,null,null,"Assumed profile of MCC project costs",null,null,null,null,null,0,0.1,0.2,0.5,0.1,{"$f":"100%-SUM(J42:N42)","v":9.9999999999999978E-2}]
[null,null,"GRP, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,{"$f":"eTIS!J21/'Combined Cost-Benefit'!J59+CAATT!J27/'Combined Cost-Benefit'!J59*100+RIPS!J25","v":0},{"$f":"eTIS!K21/'Combined Cost-Benefit'!K59+CAATT!K27/'Combined Cost-Benefit'!K59*100+RIPS!K25","v":0},{"$f":"eTIS!L21/'Combined Cost-Benefit'!L59+CAATT!L27/'Combined Cost-Benefit'!L59*100+RIPS!L25","v":6960.6754527982421},{"$f":"eTIS!M21/'Combined Cost-Benefit'!M59+CAATT!M27/'Combined Cost-Benefit'!M59*100+RIPS!M25","v":20001.94095631679},{"$f":"eTIS!N21/'Combined Cost-Benefit'!N59+CAATT!N27/'Combined Cost-Benefit'!N59*100+RIPS!N25","v":51041.635614205537},{"$f":"eTIS!O21/'Combined Cost-Benefit'!O59+CAATT!O27/'Combined Cost-Benefit'!O59*100+RIPS!O25","v":54949.129249742793},{"$f":"eTIS!P21/'Combined Cost-Benefit'!P59+CAATT!P27/'Combined Cost-Benefit'!P59*100+RIPS!P25","v":58425.443115090697},{"$f":"eTIS!Q21/'Combined Cost-Benefit'!Q59+CAATT!Q27/'Combined Cost-Benefit'!Q59*100+RIPS!Q25","v":55909.514942670539},{"$f":"eTIS!R21/'Combined Cost-Benefit'!R59+CAATT!R27/'Combined Cost-Benefit'!R59*100+RIPS!R25","v":53501.928174804336},{"$f":"eTIS!S21/'Combined Cost-Benefit'!S59+CAATT!S27/'Combined Cost-Benefit'!S59*100+RIPS!S25","v":51198.017392157264},{"$f":"eTIS!T21/'Combined Cost-Benefit'!T59+CAATT!T27/'Combined Cost-Benefit'!T59*100+RIPS!T25","v":48993.318078619392},{"$f":"eTIS!U21/'Combined Cost-Benefit'!U59+CAATT!U27/'Combined Cost-Benefit'!U59*100+RIPS!U25","v":46883.557969970723},{"$f":"eTIS!V21/'Combined Cost-Benefit'!V59+CAATT!V27/'Combined Cost-Benefit'!V59*100+RIPS!V25","v":44864.648775091606},{"$f":"eTIS!W21/'Combined Cost-Benefit'!W59+CAATT!W27/'Combined Cost-Benefit'!W59*100+RIPS!W25","v":42932.678253676175},{"$f":"eTIS!X21/'Combined Cost-Benefit'!X59+CAATT!X27/'Combined Cost-Benefit'!X59*100+RIPS!X25","v":41083.902635096805},{"$f":"eTIS!Y21/'Combined Cost-Benefit'!Y59+CAATT!Y27/'Combined Cost-Benefit'!Y59*100+RIPS!Y25","v":39314.739363729008},{"$f":"eTIS!Z21/'Combined Cost-Benefit'!Z59+CAATT!Z27/'Combined Cost-Benefit'!Z59*100+RIPS!Z25","v":37621.76015667848},{"$f":"eTIS!AA21/'Combined Cost-Benefit'!AA59+CAATT!AA27/'Combined Cost-Benefit'!AA59*100+RIPS!AA25","v":36001.684360457875},{"$f":"eTIS!AB21/'Combined Cost-Benefit'!AB59+CAATT!AB27/'Combined Cost-Benefit'!AB59*100+RIPS!AB25","v":34451.372593739601},{"$f":"eTIS!AC21/'Combined Cost-Benefit'!AC59+CAATT!AC27/'Combined Cost-Benefit'!AC59*100+RIPS!AC25","v":32967.820663865648},{"$f":"eTIS!AD21/'Combined Cost-Benefit'!AD59+CAATT!AD27/'Combined Cost-Benefit'!AD59*100+RIPS!AD25","v":31548.153745325977}]
[null,"Incremental operating costs",null,null,null,null,null,null,null,{"$f":"SUM(J45:J46)","v":0},{"$f":"SUM(K45:K46)","v":0},{"$f":"SUM(L45:L46)","v":1255368.2821497123},2664477.0693807215,6007674.7005080441,6645871.5288401442,{"$f":"SUM(P45:P46)","v":7256586.1971005257},7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257,7256586.1971005257]
[null,null,"MCC, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,0,{"$f":"$G$47*SUM($J$41:J41)","v":0},{"$f":"$G$47*SUM($J$41:K41)","v":1255368.2821497123},{"$f":"$G$47*SUM($J$41:L41)","v":2664477.0693807215},{"$f":"$G$47*SUM($J$41:M41)","v":6007674.7005080441},{"$f":"$G$47*SUM($J$41:N41)","v":6645871.5288401442},{"$f":"$G$47*SUM($J$41:O41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:P41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:Q41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:R41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:S41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:T41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:U41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:V41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:W41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:X41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:Y41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:Z41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:AA41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:AB41)","v":7256586.1971005257},{"$f":"$G$47*SUM($J$41:AC41)","v":7256586.1971005257}]
[null,null,"Assumed % of project costs to date, lagged one year",null,null,null,{"$f":"'ERR & Sensitivity Analysis'!G15","v":0.15}]
[null,"Administration & controls",null,null,null,null,null,null,null,{"$f":"J49+J51","v":0},920603.40690978908,1033346.4439694069,2451678.2628267035,468011.00744353922,447857.42339094635]
[null,null,"MCC, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,{"$f":"$G$50*J40","v":0},{"$f":"$G$50*K41","v":920603.40690978908},{"$f":"$G$50*L41","v":1033346.4439694069},{"$f":"$G$50*M41","v":2451678.2628267035},{"$f":"$G$50*N41","v":468011.00744353922},{"$f":"$G$50*O41","v":447857.42339094635}]
[null,null,"Assumed % of project costs each year",null,null,null,0.11]
[null,null,"GRP, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Cost sensitivity factor",null,null,null,null,1]
[]
["Benefits"]
["Parameters"]
[null,"GDP (constant 2009 $, deflated with PHP inflation)",null,null,null,null,{"$f":"G57/G59*100","v":159245819092.28857},{"$f":"H57/H59*100","v":171582653636.04687},166570518973.1824,172400487137.2438,{"$f":"K57/K59*100","v":179468907109.87079},187186070115.59518,195422257200.68137,{"$f":"N57/N59*100","v":204216258774.7121},213405990419.57404,223009259988.45486,233044676687.93539,243531687138.89246,254490613060.14261,265942690647.84903,277910111727.00226,290416066754.71735,303484789758.67957,317141605297.82007,331412977536.22205,346326561525.35205,361911256793.99286,378197263349.72253,395216140200.46002,413000866509.48059]
[null,"GDP (current $)",null,null,null,null,{"$f":"'Assumptions & Data'!P11","v":144042682734.4267},{"$f":"'Assumptions & Data'!Q11","v":166909196144.01447},{"$f":"'Assumptions & Data'!R11","v":166570518973.1824},{"$f":"'Assumptions & Data'!S11","v":179296506622.73352},{"$f":"'Assumptions & Data'!T11","v":194486865256.82474},{"$f":"'Assumptions & Data'!U11","v":211572341882.77151},{"$f":"'Assumptions & Data'!V11","v":230600312022.34042},{"$f":"'Assumptions & Data'!W11","v":251821305736.19629},{"$f":"'Assumptions & Data'!X11","v":274995161396.5697},{"$f":"'Assumptions & Data'!Y11","v":300301591124.08899},{"$f":"'Assumptions & Data'!Z11","v":327936845047.28326},{"$f":"'Assumptions & Data'!AA11","v":358115233212.75952},{"$f":"'Assumptions & Data'!AB11","v":391070787549.16364},{"$f":"'Assumptions & Data'!AC11","v":427059076773.37543},{"$f":"'Assumptions & Data'!AD11","v":466359188313.44525},{"$f":"'Assumptions & Data'!AE11","v":509275892617.98999},{"$f":"'Assumptions & Data'!AF11","v":556142006636.1604},{"$f":"'Assumptions & Data'!AG11","v":607320974796.85315},{"$f":"'Assumptions & Data'!AH11","v":663209687502.53357},{"$f":"'Assumptions & Data'!AI11","v":724241558994.9541},{"$f":"'Assumptions & Data'!AJ11","v":790889888461.46472},{"$f":"'Assumptions & Data'!AK11","v":863671530447.13074},{"$f":"'Assumptions & Data'!AL11","v":943150903036.52783},{"$f":"'Assumptions & Data'!AM11","v":1029944364888.4642}]
[null,"GDP deflator (US; base year = 2009)",null,null,null,null,{"$f":"'Assumptions & Data'!P13","v":96.334911044706246},{"$f":"'Assumptions & Data'!Q13","v":98.425196850393689},{"$f":"'Assumptions & Data'!R13","v":100},{"$f":"'Assumptions & Data'!S13","v":101.49999999999999},{"$f":"'Assumptions & Data'!T13","v":103.12400000000001},{"$f":"'Assumptions & Data'!U13","v":104.98023200000002},{"$f":"'Assumptions & Data'!V13","v":106.97485640800002},{"$f":"'Assumptions & Data'!W13","v":109.11435353616001},{"$f":"'Assumptions & Data'!X13","v":111.29664060688323},{"$f":"'Assumptions & Data'!Y13","v":113.5225734190209},{"$f":"'Assumptions & Data'!Z13","v":115.79302488740133},{"$f":"'Assumptions & Data'!AA13","v":118.10888538514934},{"$f":"'Assumptions & Data'!AB13","v":120.47106309285232},{"$f":"'Assumptions & Data'!AC13","v":122.88048435470938},{"$f":"'Assumptions & Data'!AD13","v":125.33809404180356},{"$f":"'Assumptions & Data'!AE13","v":127.84485592263964},{"$f":"'Assumptions & Data'!AF13","v":130.40175304109243},{"$f":"'Assumptions & Data'!AG13","v":133.0097881019143},{"$f":"'Assumptions & Data'!AH13","v":135.66998386395258},{"$f":"'Assumptions & Data'!AI13","v":138.38338354123164},{"$f":"'Assumptions & Data'!AJ13","v":141.15105121205625},{"$f":"'Assumptions & Data'!AK13","v":143.97407223629739},{"$f":"'Assumptions & Data'!AL13","v":146.85355368102333},{"$f":"'Assumptions & Data'!AM13","v":149.79062475464383}]
[null,"GDP deflator (Philippines; base year = 2009)",null,null,null,null,{"$f":"'Assumptions & Data'!P27","v":90.453038927790558},{"$f":"'Assumptions & Data'!Q27","v":97.276264591439684},{"$f":"'Assumptions & Data'!R27","v":100},{"$f":"'Assumptions & Data'!S27","v":103.99999999999999},{"$f":"'Assumptions & Data'!T27","v":108.36799999999998},{"$f":"'Assumptions & Data'!U27","v":113.027824},{"$f":"'Assumptions & Data'!V27","v":118.00104825599998},{"$f":"'Assumptions & Data'!W27","v":123.31109542751994},{"$f":"'Assumptions & Data'!X27","v":128.86009472175837},{"$f":"'Assumptions & Data'!Y27","v":134.65879898423748},{"$f":"'Assumptions & Data'!Z27","v":140.71844493852814},{"$f":"'Assumptions & Data'!AA27","v":147.05077496076191},{"$f":"'Assumptions & Data'!AB27","v":153.66805983399618},{"$f":"'Assumptions & Data'!AC27","v":160.58312252652601},{"$f":"'Assumptions & Data'!AD27","v":167.80936304021964},{"$f":"'Assumptions & Data'!AE27","v":175.36078437702952},{"$f":"'Assumptions & Data'!AF27","v":183.25201967399585},{"$f":"'Assumptions & Data'!AG27","v":191.4983605593257},{"$f":"'Assumptions & Data'!AH27","v":200.11578678449533},{"$f":"'Assumptions & Data'!AI27","v":209.12099718979761},{"$f":"'Assumptions & Data'!AJ27","v":218.53144206333849},{"$f":"'Assumptions & Data'!AK27","v":228.36535695618866},{"$f":"'Assumptions & Data'!AL27","v":238.64179801921716},{"$f":"'Assumptions & Data'!AM27","v":249.38067893008196}]
[null,"Elasticity of NG (expenditure + investment) to tax revenue ",null,null,null,null,{"$f":"'ERR & Sensitivity Analysis'!G18","v":0.82374620409562105}]
[null,"Elasticity of rGDP to total government expenditure (excl. debt svc.)",null,null,null,null,{"$f":"0.249176*0.5","v":0.124588}]
[null,"Population",null,null,null,null,{"$f":"'Assumptions & Data'!P16","v":88718185},{"$f":"'Assumptions & Data'!Q16","v":90348440},{"$f":"'Assumptions & Data'!R16","v":91970481.693775728},{"$f":"'Assumptions & Data'!S16","v":93598461.732609227},{"$f":"'Assumptions & Data'!T16","v":95231997.263018444},{"$f":"'Assumptions & Data'!U16","v":96870706.968441993},{"$f":"'Assumptions & Data'!V16","v":98514211.333048254},{"$f":"'Assumptions & Data'!W16","v":100162132.89696561},{"$f":"'Assumptions & Data'!X16","v":101814096.50284107},{"$f":"'Assumptions & Data'!Y16","v":103469729.53365414},{"$f":"'Assumptions & Data'!Z16","v":105128662.14173122},{"$f":"'Assumptions & Data'!AA16","v":106790527.46892393},{"$f":"'Assumptions & Data'!AB16","v":108454961.85793166},{"$f":"'Assumptions & Data'!AC16","v":110121605.05476558},{"$f":"'Assumptions & Data'!AD16","v":111790100.40236633},{"$f":"'Assumptions & Data'!AE16","v":113460095.02540334},{"$f":"'Assumptions & Data'!AF16","v":115131240.00629726},{"$f":"'Assumptions & Data'!AG16","v":116803190.5525209},{"$f":"'Assumptions & Data'!AH16","v":118475606.15524647},{"$f":"'Assumptions & Data'!AI16","v":120148150.73941919},{"$f":"'Assumptions & Data'!AJ16","v":121820492.80534829},{"$f":"'Assumptions & Data'!AK16","v":123492305.5619172},{"$f":"'Assumptions & Data'!AL16","v":125163267.05152452},{"$f":"'Assumptions & Data'!AM16","v":126833060.26687625}]
[]
["Total benefits"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,null,"Assumed revenue increase, pct pts GDP (Y1-Y5)",null,null,null,null,null,0.3]
[null,null,null,null,"Too high - use Indonesia & Vietnam analysis below"]
[null,null,null,"COMPARE SCALE OF BIR TAX INVESTMENT WITH THAT OF WB IN VIETNAM & INDONESIA"]
[null,null,null,null,null,"Project","Project Budget (Millions $US)","Ann. tx rev","Proj budget/tx rev"]
[null,null,null,null,null,"WB Tax Admin TA, Indonesia (2008 PAD)",146.1,{"$f":"11.4%*432800000000/1000000","v":49339.199999999997},{"$f":"G71/H71","v":2.9611343515906219E-3}]
[null,null,null,null,null,"WB Tax Admin TA, Vietnam (2007 PAD)",97.5,{"$f":"13.5%*52900000000/1000000","v":7141.5},{"$f":"G72/H72","v":1.3652593992858644E-2}]
[null,null,null,null,null,"Average, Indonesia & Vietnam",null,null,{"$f":"AVERAGE(I71:I72)","v":8.3068641722246327E-3}]
[null,null,null,null,null,"MCC Philippines",60,{"$f":"'Assumptions & Data'!N60/'Assumptions & Data'!N6/1000000","v":9851.9044412631902},{"$f":"G74/H74","v":6.0901930543194481E-3}]
[]
[null,null,null,"Assume, alternatively an increase in BIR collections to GDP of",null,null,null,null,{"$f":"(AVERAGE(G104,G111)*(I74/I73))*'ERR & Sensitivity Analysis'!G16","v":3.0512266198312279E-2},"(not pct pts)"]
[null,null,null,null,null,"over a period of ",8,"y, starting in year",null,4]
[null,null,null,"This scenario drives the \"WP\" scenario below for BIR collections/GDP"]
[null,null,"BIR collections/GDP (in current terms)"]
[null,null,null,"Frac. full benefits realized (%)",null,null,null,null,null,null,{"$f":"IF(K$23<$J$77,0%,IF(K$23>=$G$77,100%,(K$23-$J$77+1)/($G$77-$J$77+1)))","v":0},{"$f":"IF(L$23<$J$77,0%,IF(L$23>=$G$77,100%,(L$23-$J$77+1)/($G$77-$J$77+1)))","v":0},0,0.2,0.4,0.6,0.8,1,1,1,1,1,1,1,1,1,1,1,1,1]
[null,null,null,"WP",null,null,{"$f":"'Assumptions & Data'!P61","v":0.10735064059925253},{"$f":"'Assumptions & Data'!Q61","v":0.10488463385117974},{"$f":"(798.5-(4/3)*39)*1000000000/'Assumptions & Data'!R10","v":9.6378179883349263E-2},{"$f":"I81","v":9.6378179883349263E-2},{"$f":"K82*(100%+K80*$I$76)","v":9.6378179883349263E-2},{"$f":"L82*(100%+L80*$I$76)","v":9.6378179883349263E-2},9.6378179883349263E-2,{"$f":"N82*(100%+N80*$I$76)","v":9.6966323219411191E-2},9.7554466555473091E-2,9.8142609891535004E-2,9.8730753227596932E-2,9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2,{"$f":"W82*(100%+W80*$I$76)","v":9.9318896563658846E-2},9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2,9.9318896563658846E-2]
[null,null,null,"WOP",null,null,null,null,null,null,{"$f":"J81","v":9.6378179883349263E-2},{"$f":"K82","v":9.6378179883349263E-2},9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2,9.6378179883349263E-2]
[null,null,"Δ% BIR revenues (= Δ% BIR collections/GDP)",null,null,null,null,null,null,null,{"$f":"(K81-K82)/K82","v":0},{"$f":"(L81-L82)/L82","v":0},0,{"$f":"(N81-N82)/N82","v":6.1024532396625796E-3},1.2204906479324871E-2,1.8307359718987306E-2,2.4409812958649888E-2,3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2,{"$f":"(V81-V82)/V82","v":3.0512266198312325E-2},3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2,3.0512266198312325E-2]
[null,null,"Δ% NG (expenditure + investment)",null,null,null,null,null,null,null,{"$f":"$G$60*K83","v":0},0,0,{"$f":"$G$60*N83","v":5.026872691843075E-3},1.0053745383685912E-2,{"$f":"$G$60*P83","v":1.5080618075528868E-2},2.0107490767371946E-2,2.5134363459214902E-2,2.5134363459214902E-2,{"$f":"$G$60*T83","v":2.5134363459214902E-2},2.5134363459214902E-2,{"$f":"$G$60*V83","v":2.5134363459214902E-2},{"$f":"$G$60*W83","v":2.5134363459214902E-2},2.5134363459214902E-2,2.5134363459214902E-2,2.5134363459214902E-2,2.5134363459214902E-2,2.5134363459214902E-2,2.5134363459214902E-2,2.5134363459214902E-2]
[null,null,"Δ% rGDP (before opportunity cost)",null,null,null,null,null,null,null,{"$f":"$G$61*K84","v":0},{"$f":"$G$61*L84","v":0},0,{"$f":"$G$61*N84","v":6.2628801493134502E-4},1.2525760298626606E-3,1.8788640447939906E-3,2.5051520597253363E-3,3.1314400746566664E-3,3.1314400746566664E-3,{"$f":"$G$61*T84","v":3.1314400746566664E-3},3.1314400746566664E-3,{"$f":"$G$61*V84","v":3.1314400746566664E-3},3.1314400746566664E-3,3.1314400746566664E-3,3.1314400746566664E-3,3.1314400746566664E-3,3.1314400746566664E-3,3.1314400746566664E-3,3.1314400746566664E-3,3.1314400746566664E-3]
[null,null,"ΔrGDP (constant 2009 $, deflated with PHP inflation, before opportunity cost)",null,null,null,null,null,null,null,{"$f":"K85*K56","v":0},{"$f":"L85*L56","v":0},0,{"$f":"N85*N56","v":127898195.32472031},267307228.22865903,419004080.24842298,583812351.81280637,762604884.55547726,796922104.36047375,832783599.0566951,870258861.01424646,{"$f":"V85*V56","v":909420509.75988746},{"$f":"W85*W56","v":950344432.69908226},993109932.17054069,1037799879.1182152,1084500873.678535,1133303412.9940689,1184302066.5788021,1237595659.5748479,1293287464.2557158]
[null,null,"Check: Ducanes et al. (2005, 17) estimate of rGDP incr. after 6y from incr. in collections:"]
[]
[]
[]
[null,null,"Opportunity cost consideration (assume tax revenue is 1:1 opportunity cost)"]
[null,null,null,"BIR collections (current $)"]
[null,null,null,null,"WP",null,{"$f":"G81*G57","v":15463074265.175598},17506209923.959698,16053763440.860214,17280270967.741932,18744290084.670963,20390957224.319221,22224838353.245594,24418186125.550175,26827006275.378582,29472381907.498718,32377451722.600018,35567609805.328629,38840719097.663986,42415036272.626518,46318279985.614967,50580719701.291176,55235410431.802483,60318449076.789116,65869254353.080635,71930872484.922867,78550311025.3479,85778903397.455505,93672706982.606339,102292937842.68068]
[null,null,null,null,"WOP",null,null,null,null,null,{"$f":"K82*K57","v":18744290084.670963},20390957224.319221,22224838353.245594,24270079102.703018,26503533132.129257,28942520768.613449,31605956242.3451,34514494365.546913,37690690709.536354,41159176522.081444,44946849741.525978,49083083588.989899,53599954356.266685,58532490155.902138,63918942562.499031,69801083251.812988,76224527938.061081,83239090121.561127,90899167389.997772,99264163269.062317]
[null,null,null,"Δ BIR collections (current $)",null,null,null,null,null,0,{"$f":"K93-K94","v":0},{"$f":"L93-L94","v":0},0,{"$f":"N93-N94","v":148107022.84715652},323473143.2493248,529861138.88526917,771495480.25491714,1053115439.7817154,1150028388.1276321,1255859750.5450745,1371430244.0889893,1497636112.3012772,1635456075.5357971,1785958920.8869781,1950311790.581604,2129789233.1098785,2325783087.2868195,2539813275.8943787,2773539592.6085663,3028774573.6183624]
[null,null,null,"Δ BIR collections (constant 2009 $. Deflated with PHP inflation)",null,null,null,null,null,{"$f":"J95/J59*100","v":0},0,0,0,120108431.71384458,251026622.28192937,393484230.42692679,548254694.39485312,716157694.5532738,748384790.80817413,782062106.39454007,817254901.18229711,854031371.73549986,892462783.46359456,932623608.7194556,974591671.11183214,1018448296.3118658,1064278469.6459018,1112171000.779963,1162218695.8150647,1214518537.1267395]
[null,null,"ΔrGDP (after opportunity cost)",null,null,null,null,null,null,{"$f":"J86-J96","v":0},{"$f":"K86-K96","v":0},{"$f":"L86-L96","v":0},0,{"$f":"N86-N96","v":7789763.6108757257},{"$f":"O86-O96","v":16280605.94672966},25519849.821496189,35557657.417953253,{"$f":"R86-R96","v":46447190.002203465},48537313.552299619,50721492.662155032,53003959.831949353,{"$f":"V86-V96","v":55389138.024387598},57881649.2354877,60486323.451085091,63208208.006383061,66052577.366669178,69024943.348167062,72131065.798839092,75376963.759783268,78768927.128976345]
[null,null,"Real income increase as fraction of NG real revenue",null,null,null,null,null,null,{"$f":"$N$98","v":6.4856092946369057E-2},{"$f":"$N$98","v":6.4856092946369057E-2},{"$f":"$N$98","v":6.4856092946369057E-2},{"$f":"$N$98","v":6.4856092946369057E-2},{"$f":"N97/N96","v":6.4856092946369057E-2},{"$f":"O97/O96","v":6.4856092946368141E-2},{"$f":"P97/P96","v":6.4856092946361243E-2},6.4856092946364491E-2,6.4856092946367599E-2,6.4856092946363325E-2,6.4856092946365962E-2,6.4856092946362492E-2,{"$f":"V97/V96","v":6.4856092946363145E-2},6.4856092946366337E-2,6.4856092946366864E-2,6.4856092946365906E-2,6.4856092946364727E-2,6.4856092946362506E-2,6.4856092946366822E-2,6.4856092946363561E-2,6.4856092946366045E-2]
[null,null,"ΔrGDP (after opportunity cost, net of CAATT real income increase)",null,null,null,null,null,null,{"$f":"J97-CAATT!J77","v":0},{"$f":"K97-CAATT!K77","v":0},{"$f":"L97-CAATT!L77","v":0},{"$f":"M97-CAATT!M77","v":0},{"$f":"N97-CAATT!N77","v":7662921.3423366807},{"$f":"O97-CAATT!O77","v":16097650.809638424},{"$f":"P97-CAATT!P77","v":25275255.505727697},{"$f":"Q97-CAATT!Q77","v":35300261.291927755},{"$f":"R97-CAATT!R77","v":46176322.032582931},{"$f":"S97-CAATT!S77","v":48254256.524046183},{"$f":"T97-CAATT!T77","v":50425698.067630179},{"$f":"U97-CAATT!U77","v":52694854.480670899},{"$f":"V97-CAATT!V77","v":55066122.932301611},{"$f":"W97-CAATT!W77","v":57544098.464257829},{"$f":"X97-CAATT!X77","v":60133582.895149872},{"$f":"Y97-CAATT!Y77","v":62839594.125430763},{"$f":"Z97-CAATT!Z77","v":65667375.86107403},{"$f":"AA97-CAATT!AA77","v":68622407.774820149},{"$f":"AB97-CAATT!AB77","v":71710416.124691546},{"$f":"AC97-CAATT!AC77","v":74937384.85029909},{"$f":"AD97-CAATT!AD77","v":78309567.168565363}]
[]
[]
[null,null,null,"Indonesia case"]
[null,null,null,null,"Revenue/GDP increases from",null,0.13500000000000001,"in Y0 to ",{"$f":"G103+0.65%","v":0.14150000000000001},"beginning Y4 (through Y9),"]
[null,null,null,null,"corresponding to a",null,{"$f":"(I103-G103)/G103","v":4.814814814814819E-2},"increase"]
[null,null,null,"Indonesia TA reform: Raise non-oil/gas tax revenue to GDP elasticity ",null,null,null,null,null,"Baseline",1.08,"By Y4 (thru Y9)",null,1.25]
[null,null,null,null,"Above corresponds to sustainable shift in non-oil&gas tax/GDP ratio of 0.65 percentage pts. (fr. est 13.5% in Y0 (PAD, 1))"]
[null,null,null,null,"Actual performance of reforms 2001-06 estimated as ",null,null,6.0000000000000001E-3,"fraction of GDP over this period"]
[]
[null,null,null,"Vietnam case"]
[null,null,null,null,"Revenue/GDP increases from",null,0.17100000000000001,"in Y0 by",0.1,"pct. point, beginning Y6 (through Y11), or",null,null,null,{"$f":"G110+6*I110/100","v":0.17700000000000002},"in Y11,"]
[null,null,null,null,"corresponding to a ",null,{"$f":"(N110-G110)/G110","v":3.508771929824564E-2},"increase"]
[null,null,null,"Vietnam TA reform: revenue collection increases by",null,null,null,0.1,"pct point of GDP each year fr Y5-Y11 (beginning from 17.1% of GDP, Y5)"]
[null,null,null,"Mexico TA reform: Revenue increases by tax type"]
[null,null,null,null,null,"VAT (improved enforcement)",0.25]
[null,null,null,null,null,"Income tax (improved TA)",0.15]
[null,null,null,"Tanzania TA reform: incr in tax/GDP ratio due to TA improvements"]
[null,null,null,null,null,"Baseline",0.124]
[null,null,null,null,null,"Y3",0.13300000000000001]
[null,null,null,null,null,"Y4",0.14799999999999999]
[null,null,null,"Guatemala TA reform: incr in tax/GDP ratio due to TA improvements"]
[null,null,null,null,null,"Baseline",8.5000000000000006E-2]
[null,null,null,null,null,"Y3",9.4E-2]

{"sheet":"eTIS","index":4,"n_rows":119,"n_cols":30,"rows_kept":119,"cut":false,"hidden":false,"merged":[[8,6,8,29],[77,9,78,9],[44,9,45,9],[47,9,48,9],[51,9,52,9],[54,9,55,9],[58,9,59,9],[61,9,62,9],[64,9,65,9],[68,9,69,9],[71,9,72,9],[74,9,75,9]]}
[null,"Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,null,null,null,null,"Last updated: May 2017"]
[{"$f":"IF('ERR & Sensitivity Analysis'!I12=\"y\",IF('ERR & Sensitivity Analysis'!I16=\"y\",\"\",\"Note: Current calculations are based on user input and are not the original MCC estimates\"),\"Note: Current calculations are based on user input and are not the original MCC estimates\")","v":""}]
[]
[null,null,null,null,"ERR = ",{"$f":"IRR(J12:AD12)","v":0.30232920075329606},null,"(Unless otherwise indicated, monetary figures in constant 2009 US dollars)"]
[null,null,null,null,"Project Costs as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G12","v":1}]
[null,null,null,null,"Benefits as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G13","v":1}]
[null,null,null,null,"Reallocation - % revenue of 13 pilot sites:",0.75]
["Cost resulting ERR equal to hurdle:",null,null,null,null,3.37]
["Benefit resulting ERR equal to hurdle:",null,null,null,null,0.31,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
["Note: Project Costs exclude admin & control costs",null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J38-J14","v":0},{"$f":"K38-K14","v":-5372388.5279787406},{"$f":"L38-L14","v":-10997867.215421224},-26669254.608422387,-4078323.8489820557,2060285.6661645751,13113897.317786705,20884244.474678762,29282048.706956763,31070890.653818913,32919941.742860697,34832785.063506104,{"$f":"V38-V14","v":36813127.321717046},38864806.022825755,40991796.907852717,43198221.657700174,45488355.880137675,47866637.395069323,50337674.834144697,52906256.571337752,55577360.001891427]
[]
["Total costs (incl. admin & controls) by year, constant $ (deflated with PHP inflation)",null,null,null,null,null,null,null,null,{"$f":"SUM(J18,J31)","v":0},{"$f":"SUM(K18,K31)","v":5372388.5279787406},{"$f":"SUM(L18,L31)","v":10997867.215421224},26669254.608422387,9825514.8557345662,10012952.441064242,5842544.31150907,5590951.4942670539,5350192.8174804337,5119801.739215726,4899331.8078619391,4688355.7969970722,4486464.8775091609,4293267.8253676174,4108390.2635096805,3931473.9363729008,3762176.0156678478,3600168.4360457873,3445137.2593739601,3296782.0663865646,3154815.3745325976]
[null,"Total costs (incl. admin & controls) by year, current $",null,null,null,null,null,null,null,{"$f":"SUM(J16:J17)","v":0},{"$f":"SUM(K16:K17)","v":5821950},{"$f":"SUM(L16:L17)","v":12430650},31470000,12115950,12902700,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500]
[null,null,"MCC, current $",null,null,null,null,null,null,{"$f":"J20+J33","v":0},{"$f":"K20+K33","v":5821950},{"$f":"L20+L33","v":11643900},29109750,5821950,5821949.9999999991,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, current $",null,null,null,null,null,null,{"$f":"J21+J35","v":0},{"$f":"K21+K35","v":0},{"$f":"L21+L35","v":786750},2360250,6294000,7080750,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500]
[null,"Total project costs (excl. admin. & controls), const. 2009 $, deflated with PHP inflation)",null,null,null,null,null,null,null,{"$f":"($F$5)*J19/J119*100","v":0},{"$f":"($F$5)*K19/K$119*100","v":4839989.6648457125},9976968.1490108147,24224572.935983669,9357633.1959376819,9565218.7953255977,5842544.31150907,5590951.4942670539,5350192.8174804337,5119801.739215726,4899331.8078619391,4688355.7969970722,4486464.8775091609,4293267.8253676174,4108390.2635096805,3931473.9363729008,3762176.0156678478,3600168.4360457873,3445137.2593739601,3296782.0663865646,3154815.3745325976]
[null,"Total project costs (excl. admin. & controls), current $",null,null,null,null,null,null,null,{"$f":"SUM(J20:J21)","v":0},{"$f":"SUM(K20:K21)","v":5245000},{"$f":"SUM(L20:L21)","v":11276750},28585250,11539000,12325750,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500]
[null,null,"MCC, current $",null,null,null,null,null,null,{"$f":"J24+J28","v":0},{"$f":"K24+K28","v":5245000},{"$f":"L24+L28","v":10490000},26225000,5245000,5244999.9999999991,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, current $",null,null,null,null,null,null,{"$f":"J26+J29","v":0},{"$f":"K26+K29","v":0},786750,2360250,6294000,7080750,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500]
[null,"Total project costs (excl. admin. & controls)",null,null,null,null,{"$f":"57900000-1450000-4000000","v":52450000}]
[null,"Project costs by year",null,null,null,null,null,null,null,{"$f":"J24+J26","v":0},5245000,10490000,26225000,5245000,5244999.9999999991]
[null,null,"MCC, current $",null,null,null,1450000,null,null,0,{"$f":"$G$22*K25","v":5245000},{"$f":"$G$22*L25","v":10490000},{"$f":"$G$22*M25","v":26225000},{"$f":"$G$22*N25","v":5245000},{"$f":"$G$22*O25","v":5244999.9999999991}]
[null,null,null,"Assumed profile of MCC project costs",null,null,4000000,null,null,0,0.1,0.2,0.5,0.1,{"$f":"100%-SUM(J25:N25)","v":9.9999999999999978E-2}]
[null,null,"GRP, current $",null,null,null,null,null,null,0,0,0,0,0,0]
[null,"Incremental operating costs",null,null,null,null,null,null,null,{"$f":"SUM(J28:J29)","v":0},{"$f":"SUM(K28:K29)","v":0},{"$f":"SUM(L28:L29)","v":786750},2360250,6294000,7080750,{"$f":"SUM(P28:P29)","v":7867500},7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500,7867500]
[null,null,"MCC, current $",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, current $",null,null,null,null,null,null,0,{"$f":"$G$30*SUM($J$24:J24)","v":0},{"$f":"$G$30*SUM($J$24:K24)","v":786750},{"$f":"$G$30*SUM($J$24:L24)","v":2360250},{"$f":"$G$30*SUM($J$24:M24)","v":6294000},{"$f":"$G$30*SUM($J$24:N24)","v":7080750},{"$f":"$G$30*SUM($J$24:O24)","v":7867500},{"$f":"$G$30*SUM($J$24:P24)","v":7867500},{"$f":"$G$30*SUM($J$24:Q24)","v":7867500},{"$f":"$G$30*SUM($J$24:R24)","v":7867500},{"$f":"$G$30*SUM($J$24:S24)","v":7867500},{"$f":"$G$30*SUM($J$24:T24)","v":7867500},{"$f":"$G$30*SUM($J$24:U24)","v":7867500},{"$f":"$G$30*SUM($J$24:V24)","v":7867500},{"$f":"$G$30*SUM($J$24:W24)","v":7867500},{"$f":"$G$30*SUM($J$24:X24)","v":7867500},{"$f":"$G$30*SUM($J$24:Y24)","v":7867500},{"$f":"$G$30*SUM($J$24:Z24)","v":7867500},{"$f":"$G$30*SUM($J$24:AA24)","v":7867500},{"$f":"$G$30*SUM($J$24:AB24)","v":7867500},{"$f":"$G$30*SUM($J$24:AC24)","v":7867500}]
[null,null,"Assumed % of project costs to date, lagged one year",null,null,null,{"$f":"'Combined Cost-Benefit'!G47","v":0.15}]
[null,"Administration & controls, const. 2009$, deflated with PHP inflation",null,null,null,null,null,null,null,{"$f":"J32/J$119*100","v":0},532398.86313302827,1020899.0664104089,2444681.6724387188,467881.65979688411,447733.64573864493,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Administration & controls, current $",null,null,null,null,null,null,null,{"$f":"J33+J35","v":0},576950,1153900,2884750,576950,576949.99999999988]
[null,null,"MCC, current $",null,null,null,null,null,null,{"$f":"$G$34*J23","v":0},{"$f":"$G$34*K24","v":576950},{"$f":"$G$34*L24","v":1153900},{"$f":"$G$34*M24","v":2884750},{"$f":"$G$34*N24","v":576950},{"$f":"$G$34*O24","v":576949.99999999988}]
[null,null,"Assumed % of project costs each year",null,null,null,{"$f":"'Assumptions & Data'!G59","v":0.11}]
[null,null,"GRP, current $",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Cost sensitivity factor",null,null,null,null,1]
[]
["Benefits, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,null,{"$f":"($F$6)*J95*$F$7","v":0},{"$f":"($F$6)*K95*$F$7","v":0},0,0,5747191.0067525106,12073238.107228817,18956441.629295774,26475195.968945816,34632241.524437197,36190692.393034637,37819273.550722636,39521140.860503174,{"$f":"($F$6)*V95*$F$7","v":41299592.199226208},43158073.84819337,45100187.1713624,47129695.594073072,49250531.895805523,51466805.831115112,53782812.093518659,56203038.637724318,58732175.376424022]
["Parameters"]
[null,"Tax/GDP ratio"]
[null,"Exchange rate",null,null,null,null,null,null,null,{"$f":"'Assumptions & Data'!R6","v":46.5}]
["Inputs/outputs"]
["Extent of computerization"]
[null,"% of employees trained on ICT"]
[null,null,"WP",null,null,null,null,null,null,0.85,null,null,null,null,1]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,0.9]
[null,"PCs per employee"]
[null,null,"WP",null,null,null,null,null,null,0.2,null,null,null,null,1]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,{"$f":"1/3","v":0.33333333333333331}]
["Progress of eTIS and related projects"]
[null,"# of RDOs that have successfully installed eTis"]
[null,null,"WP",null,null,null,null,null,null,8,null,null,null,null,124]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,45]
[null,"% of employees trained on eTIS"]
[null,null,"WP",null,null,null,null,null,null,0.05,null,null,null,null,0.8]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,0.4]
["Extent of computerization"]
[null,"# RDOs computerized"]
[null,null,"WP",null,null,null,null,null,null,115,null,null,null,null,128]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,124]
[null,"Number of TPs in computerized database"]
[null,null,"WP",null,null,null,null,null,null,17000000,null,null,null,null,40000000]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,25000000]
[null,"% Completion of Consolidated Taxpayer Database (from 7 DBs)"]
[null,null,"WP",null,null,null,null,null,null,0.15,null,null,null,null,1]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,0.56999999999999995]
["Success of eTis and related projects"]
[null,"Average cost to collect (PHP per 100 PHP)"]
[null,null,"WP",null,null,null,null,null,null,0.75,null,null,null,null,1]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,0.64]
[null,"Average increase in collection (annual, $)"]
[null,null,"WP",null,null,null,null,null,null,{"$f":"95000000000/J41","v":2043010752.6881721},null,null,null,null,{"$f":"150000000000/J41","v":3225806451.6129031}]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,{"$f":"120000000000/J41","v":2580645161.2903228}]
[null,"Average no. of transactions processed (monthly)"]
[null,null,"WP",null,null,null,null,null,null,6800,null,null,null,null,105000]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,38100]
[null,"% Increase in no. of registered taxpayers (annual)"]
[null,null,"WP",null,null,null,null,null,null,0.1,null,null,null,null,0.2]
[null,null,"WOP",null,null,null,null,null,null,null,null,null,null,null,0.15]
["Total benefits"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,null,"% increase in # registered taxpayers",null,null,null,null,null,null,null,null,0.15,null,null,null,null,0.05,null,null,null,null,0.03,null,null,null,null,null,null,0.02]
[null,null,null,"% registered bus. TPs who file and/or pay",null,null,null,null,null,null,null,null,0.5,null,null,null,null,0.6,null,null,null,null,0.7,null,null,null,null,null,null,0.8]
[null,null,null,"Third party information mgmt - past experience"]
[null,null,null,null,"VAT sellers/buyers ($)",null,null,null,{"$f":"1558444000/8/J41","v":4189365.5913978494}]
[null,null,null,null,"Withholding agents ($)",null,null,null,{"$f":"105486330/2/J41","v":1134261.6129032257}]
[null,null,null,null,"DST collection on increased capitalization from SEC ($)",null,null,null,{"$f":"24451887/5/J41","v":105169.40645161291}]
[null,null,null,null,"BOI & PEZA audited enterprises ($)",null,null,null,{"$f":"81040995/2.5/J41","v":697126.83870967745}]
[null,null,null,"Third-party information system"]
[null,null,null,null,null,"Identify unregistered taxpayers"]
[null,null,null,null,null,"Detect discrepancies in taxpayer's declarations",null,null,3000]
[null,null,null,null,null,"Determine potential untapped sources of revenue"]
[null,null,null,null,null,"Support taxpayer profiling activities"]
[null,null,null,"ΔrGDP due to increased revenue (after opportunity cost)",null,null,null,null,null,{"$f":"'Combined Cost-Benefit'!J99","v":0},{"$f":"'Combined Cost-Benefit'!K99","v":0},{"$f":"'Combined Cost-Benefit'!L99","v":0},{"$f":"'Combined Cost-Benefit'!M99","v":0},{"$f":"'Combined Cost-Benefit'!N99","v":7662921.3423366807},{"$f":"'Combined Cost-Benefit'!O99","v":16097650.809638424},{"$f":"'Combined Cost-Benefit'!P99","v":25275255.505727697},{"$f":"'Combined Cost-Benefit'!Q99","v":35300261.291927755},{"$f":"'Combined Cost-Benefit'!R99","v":46176322.032582931},{"$f":"'Combined Cost-Benefit'!S99","v":48254256.524046183},{"$f":"'Combined Cost-Benefit'!T99","v":50425698.067630179},{"$f":"'Combined Cost-Benefit'!U99","v":52694854.480670899},{"$f":"'Combined Cost-Benefit'!V99","v":55066122.932301611},{"$f":"'Combined Cost-Benefit'!W99","v":57544098.464257829},{"$f":"'Combined Cost-Benefit'!X99","v":60133582.895149872},{"$f":"'Combined Cost-Benefit'!Y99","v":62839594.125430763},{"$f":"'Combined Cost-Benefit'!Z99","v":65667375.86107403},{"$f":"'Combined Cost-Benefit'!AA99","v":68622407.774820149},{"$f":"'Combined Cost-Benefit'!AB99","v":71710416.124691546},{"$f":"'Combined Cost-Benefit'!AC99","v":74937384.85029909},{"$f":"'Combined Cost-Benefit'!AD99","v":78309567.168565363}]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[null,null,null,"Reduced suspense rates for Collection and Bank Reconciliation (CBR)"]
[null,null,null,"Lower administrative costs due to resolution of multiple TIN #s"]
[null,null,null,"Reduced operating costs (office supplies, printing of forms)"]
[null,null,null,"More productive workforce"]
[null,null,null,"Reduced transaction processing time"]
[null,null,null,"Time savings on data retrieval and report preparation"]
[null,null,null,"Time savings on mgmt/maint of technical infrastructure"]
[null,null,"Taxpayer compliance"]
[null,null,null,"Lower taxpayer compliance costs due to resolution of multiple TIN #s"]
[null,null,null,"What taxes are in play at BIR? (need time series of these projected into future for this benefit)"]
[null,null,null,"From Evans' (2004) meta-analysis, compliance costs are typically between 2% and 10% of revenue yield"]
[null,null,null,"Vietnam TA (World Bank): assumes project saves compliance costs equal to 2% of two main taxes, VAT and CIT, from Y5-Y11 (project end)"]
[null,null,null,"Less focus in PHP on e-Tax applications for registraton, filing, and payment (these exist to some extent) which would most strongly affect compliance cost"]
[null,null,null,"Conservatively assume compliance cost savings of ",null,null,null,5.0000000000000001E-3,"of revenue yield for X taxes, phased in over 4y, Y4-Y7 and lasting through Y12"]
[null,null,"Asset information system"]
[null,null,null,"Web app for taxpayer registration, filing, self-assessment of liability (elim need to consult BIR personnel, show up in person)"]
[null,null,null,"Automate payments & issuance of Cert of Registration, permits, & clearances"]
[null,null,null,"Generate data for assessment of taxpayer ccompliance"]
[null,null,null,"Generate info on taxpayer net worth based on asset data"]
[null,null,null,"Generate info in support of GRP lifestyle checks on pub servants"]
["Parameters"]
[null,null,null,"GDP deflator (Philippines; base year = 2009)",null,null,{"$f":"'Assumptions & Data'!P27","v":90.453038927790558},{"$f":"'Assumptions & Data'!Q27","v":97.276264591439684},{"$f":"'Assumptions & Data'!R27","v":100},{"$f":"'Assumptions & Data'!S27","v":103.99999999999999},{"$f":"'Assumptions & Data'!T27","v":108.36799999999998},{"$f":"'Assumptions & Data'!U27","v":113.027824},{"$f":"'Assumptions & Data'!V27","v":118.00104825599998},{"$f":"'Assumptions & Data'!W27","v":123.31109542751994},{"$f":"'Assumptions & Data'!X27","v":128.86009472175837},{"$f":"'Assumptions & Data'!Y27","v":134.65879898423748},{"$f":"'Assumptions & Data'!Z27","v":140.71844493852814},{"$f":"'Assumptions & Data'!AA27","v":147.05077496076191},{"$f":"'Assumptions & Data'!AB27","v":153.66805983399618},{"$f":"'Assumptions & Data'!AC27","v":160.58312252652601},{"$f":"'Assumptions & Data'!AD27","v":167.80936304021964},{"$f":"'Assumptions & Data'!AE27","v":175.36078437702952},{"$f":"'Assumptions & Data'!AF27","v":183.25201967399585},{"$f":"'Assumptions & Data'!AG27","v":191.4983605593257},{"$f":"'Assumptions & Data'!AH27","v":200.11578678449533},{"$f":"'Assumptions & Data'!AI27","v":209.12099718979761},{"$f":"'Assumptions & Data'!AJ27","v":218.53144206333849},{"$f":"'Assumptions & Data'!AK27","v":228.36535695618866},{"$f":"'Assumptions & Data'!AL27","v":238.64179801921716},{"$f":"'Assumptions & Data'!AM27","v":249.38067893008196}]

{"sheet":"iReturns","index":5,"n_rows":103,"n_cols":30,"rows_kept":103,"cut":false,"hidden":true,"merged":[]}
["(Unless otherwise indicated, monetary figures in constant 2009 US dollars)",null,null,null,null,null,null,null,null,"Year"]
[null,null,null,null,"ERR = ",{"$f":"IRR(J5:AD5)","v":{"$error":"#VALUE!"}},2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J30-J8","v":{"$error":"#REF!"}},{"$f":"K30-K8","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}]
[]
["Costs"]
[null,"Total costs (incl. admin & controls) by year",null,null,null,null,null,null,null,{"$f":"SUM(J9:J10)","v":0},{"$f":"SUM(K9:K10)","v":1667522.7272727273},{"$f":"SUM(L9:L10)","v":3560386.3636363638},3677563.6363636362,4416681.8181818184,4867363.6363636367,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000]
[null,null,"MCC",null,null,null,null,null,null,{"$f":"J12+J24","v":0},{"$f":"K12+K24","v":1667522.7272727273},{"$f":"L12+L24","v":3335045.4545454546},3001540.9090909092,3335045.4545454546,3335045.4545454546,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP",null,null,null,null,null,null,{"$f":"J13+J26","v":0},{"$f":"K13+K26","v":0},{"$f":"L13+L26","v":225340.90909090909},676022.72727272718,1081636.3636363635,1532318.1818181816,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000]
[null,"Total project costs (excl. admin. & controls)",null,null,null,null,null,null,null,{"$f":"SUM(J12:J13)","v":0},{"$f":"SUM(K12:K13)","v":1502272.7272727273},3229886.3636363638,3380113.6363636362,4086181.8181818184,4536863.6363636367,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000]
[null,null,"MCC",null,null,null,null,null,null,{"$f":"J16+J20","v":0},{"$f":"K16+K20","v":1502272.7272727273},3004545.4545454546,2704090.9090909092,3004545.4545454546,3004545.4545454546,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP",null,null,null,null,null,null,{"$f":"J18+J21","v":0},{"$f":"K18+K21","v":0},225340.90909090909,676022.72727272718,1081636.3636363635,1532318.1818181816,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000]
[null,"Proposed project costs",null,null,null,null,{"$f":"13220000*G28","v":13220000}]
[null,"Project costs by year",null,null,null,null,null,null,null,{"$f":"J16+J18","v":0},1502272.7272727273,3004545.4545454546,2704090.9090909092,3004545.4545454546,3004545.4545454546]
[null,null,"MCC",null,null,null,null,null,null,0,{"$f":"$G$14*K17","v":1502272.7272727273},{"$f":"$G$14*L17","v":3004545.4545454546},{"$f":"$G$14*M17","v":2704090.9090909092},{"$f":"$G$14*N17","v":3004545.4545454546},{"$f":"$G$14*O17","v":3004545.4545454546}]
[null,null,null,"Assumed profile of MCC project costs",null,null,null,null,null,0,{"$f":"K35/$Q$35","v":0.11363636363636363},{"$f":"L35/$Q$35","v":0.22727272727272727},{"$f":"M35/$Q$35","v":0.20454545454545456},{"$f":"N35/$Q$35","v":0.22727272727272727},{"$f":"O35/$Q$35","v":0.22727272727272727}]
[null,null,"GRP",null,null,null,null,null,null,0,0,0,0,0,0]
[null,"Incremental operating costs",null,null,null,null,null,null,null,{"$f":"SUM(J20:J21)","v":0},{"$f":"SUM(K20:K21)","v":0},{"$f":"SUM(L20:L21)","v":225340.90909090909},676022.72727272718,1081636.3636363635,1532318.1818181816,{"$f":"SUM(P20:P21)","v":1983000},1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000,1983000]
[null,null,"MCC",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP",null,null,null,null,null,null,0,{"$f":"$G$22*SUM($J$16:J16)","v":0},{"$f":"$G$22*SUM($J$16:K16)","v":225340.90909090909},{"$f":"$G$22*SUM($J$16:L16)","v":676022.72727272718},{"$f":"$G$22*SUM($J$16:M16)","v":1081636.3636363635},{"$f":"$G$22*SUM($J$16:N16)","v":1532318.1818181816},{"$f":"$G$22*SUM($J$16:O16)","v":1983000},{"$f":"$G$22*SUM($J$16:P16)","v":1983000},{"$f":"$G$22*SUM($J$16:Q16)","v":1983000},{"$f":"$G$22*SUM($J$16:R16)","v":1983000},{"$f":"$G$22*SUM($J$16:S16)","v":1983000},{"$f":"$G$22*SUM($J$16:T16)","v":1983000},{"$f":"$G$22*SUM($J$16:U16)","v":1983000},{"$f":"$G$22*SUM($J$16:V16)","v":1983000},{"$f":"$G$22*SUM($J$16:W16)","v":1983000},{"$f":"$G$22*SUM($J$16:X16)","v":1983000},{"$f":"$G$22*SUM($J$16:Y16)","v":1983000},{"$f":"$G$22*SUM($J$16:Z16)","v":1983000},{"$f":"$G$22*SUM($J$16:AA16)","v":1983000},{"$f":"$G$22*SUM($J$16:AB16)","v":1983000},{"$f":"$G$22*SUM($J$16:AC16)","v":1983000}]
[null,null,null,null,null,"Assumed to be",0.15,"of project costs to date, lagged one year"]
[null,"Administration & controls",null,null,null,null,null,null,null,{"$f":"J24+J26","v":0},165250,330500,297450,330500,330500]
[null,null,"MCC",null,null,null,null,null,null,{"$f":"$G$25*J15","v":0},{"$f":"$G$25*K16","v":165250},{"$f":"$G$25*L16","v":330500},{"$f":"$G$25*M16","v":297450},{"$f":"$G$25*N16","v":330500},{"$f":"$G$25*O16","v":330500}]
[null,null,null,null,null,"Assumed to be",0.11,"of project costs each year"]
[null,null,"GRP",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Cost sensitivity factor",null,null,null,null,1]
[]
["Benefits",null,null,null,null,null,null,null,null,{"$f":"J42","v":{"$error":"#REF!"}},{"$f":"K42","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}]
["Parameters"]
[null,"Tax/GDP ratio"]
[null,"Exchange rate",null,null,null,null,null,null,null,{"$f":"'Assumptions & Data'!R6","v":46.5}]
[null,"RRs treated each year (see PPT for RDOs):",null,null,null,null,null,null,null,null,"8,9","6,8","5,7","13,19","4,9"]
[null,"# of RDOs each year",null,null,null,null,null,null,null,null,5,10,9,10,10,"TOTAL =",{"$f":"SUM(K35:O35)","v":44}]
[]
[]
["Project outputs"]
["Total benefits"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,null,"ΔrGDP due to increased revenue (after opportunity cost)",null,null,null,null,null,{"$f":"#REF!*'Combined Cost-Benefit'!J99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!K99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!L99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!M99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!N99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!O99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!P99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!Q99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!R99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!S99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!T99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!U99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!V99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!W99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!X99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!Y99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!Z99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!AA99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!AB99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!AC99","v":{"$error":"#REF!"}},{"$f":"#REF!*'Combined Cost-Benefit'!AD99","v":{"$error":"#REF!"}}]
[]
[null,"Business & investor confidence"]
[]
[]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[null,null,null,"Reduced suspense rates for Returns Processing System (RPS)"]
[null,null,null,"Cheaper detection of stop filers"]
[]
[null,null,null,"AGENCY TIME DATA"]
[null,null,null,"Time to manually encode one return"]
[null,null,null,"Time to scan one return"]
[null,null,null,"Retrieval time for one manual return (d (max))",null,null,null,null,3]
[null,null,null,"Retrieval time for one scanned return (s)",null,null,null,null,20]
[]
[null,null,null,"VOLUME DATA"]
[null,null,null,"Number of scans of returns"]
[null,null,null,"Number of manual encodings of returns"]
[null,null,null,"Number of retrievals for manually encoded returns"]
[null,null,null,null,"Two anecdotes here:"]
[null,null,null,null,null,"RDO Cubao",null,null,30,"requests for a return/y"]
[null,null,null,null,null,"RDO South Quezon City",null,null,30,"requests for a return/y"]
[null,null,null,null,null,"Beyond such requests are private requests (eg, people who have lost their returns)"]
[null,null,null,"BIR Tax Forms scanned (see comment)"]
[null,null,null,null,"Phase 1, # pages scanned",null,null,null,15600000]
[null,null,null,null,"Phase 2, # of returns expected to be captured",null,null,null,487408]
[null,null,null,"Discrepancy in # registered taxpayers and # returns received/scanned"]
[null,null,null,null,"# registered TPs",null,null,null,{"$f":"23708+17024+18409+9521","v":68662}]
[null,null,null,null,"# returns received",null,null,null,{"$f":"9812+5605+3935+3117","v":22469}]
[null,null,null,null,"Fraction registered from whom return received",null,null,null,{"$f":"I72/I71","v":0.32724068626023128}]
[null,null,null,"Number of retrievals for scanned returns"]
[]
[null,null,null,"AGENCY ERRORS"]
[null,null,null,"Number of errors?"]
[null,null,null,null,"Suspense rate"]
[]
[null,null,null,"Cost per error?"]
[null,null,null,null,"Stop filers due to time delays",null,null,null,0.5,null,null,null,null,null,0.1]
[]
[null,null,null,"Improved security"]
[]
[null,null,null,"AGENCY OPERATING COSTS"]
[null,null,null,"Faster access to information"]
[null,null,null,"Automated data capture saves time over manual data entry"]
[null,null,null,"Office supplies"]
[null,null,null,"Photocopies"]
[null,null,null,"Storage maintenance"]
[]
[]
[null,null,"Taxpayer compliance"]
[null,null,null,"Current compliance costs (% of tax bill)",null,null,null,null,{"$f":"AVERAGE(2%,10%)","v":6.0000000000000005E-2}]
[null,null,null,"Improved taxpayer service (see Call Center docs)"]
[]
[]
[]
[]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J39-J6","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ERR = ",{"$f":"IRR(J101:AD101)","v":{"$error":"#NUM!"}}]

{"sheet":"Pub awareness","index":6,"n_rows":49,"n_cols":30,"rows_kept":49,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Costs"]
["Total costs"]
[null,"Investment costs"]
[]
[null,"Incremental operating costs"]
[]
[null,"Recurrent project costs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Benefits"]
["Parameters"]
[null,"Tax/GDP ratio"]
[]
["Total benefits"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,"Public goods investments"]
[null,null,"Avoided debt service payments"]
[]
[null,"Business & investor confidence"]
[]
[]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[]
[]
[null,null,"Taxpayer compliance"]
[]
[]
[]
[]
[]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J26-J5","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ERR = ",{"$f":"IRR(J47:AD47)","v":{"$error":"#NUM!"}}]

{"sheet":"Citizen-Cent SS","index":7,"n_rows":50,"n_cols":30,"rows_kept":50,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Costs"]
["Total costs"]
[null,"Investment costs"]
[]
[null,"Incremental operating costs"]
[]
[null,"Recurrent project costs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Benefits"]
["Parameters"]
[null,"Tax/GDP ratio"]
[]
["Total benefits"]
[null,"Generally: Make available info that transacting public would need to process cargo"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,"Public goods investments"]
[null,null,"Avoided debt service payments"]
[]
[null,"Business & investor confidence"]
[]
[]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[]
[]
[null,null,"Taxpayer compliance"]
[null,null,null,"Users: Importer, exporter, broker, \"public\""]
[]
[null,"Macro stability"]
[]
[]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J26-J5","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ERR = ",{"$f":"IRR(J48:AD48)","v":{"$error":"#NUM!"}}]

{"sheet":"NSW","index":8,"n_rows":104,"n_cols":30,"rows_kept":104,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Costs"]
["Total costs"]
[null,"Investment costs"]
[]
[null,"Incremental operating costs"]
[]
[null,"Recurrent project costs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Benefits"]
["Parameters"]
[null,"Tax/GDP ratio"]
[null,"Exchange rate (PHP/$)",null,null,null,null,null,null,{"$f":"'Assumptions & Data'!R6","v":46.5}]
[]
["Total benefits"]
[null,"Generally: system for single submission, single snchronous processing, and single decision making for imports"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,null,"Foregone tariff revenue, 2002-05 (Total) (PHP)",null,null,null,null,79412933000]
[null,null,null,"Foregone VAT revenue, 2002-05 ( Total) (PHP)",null,null,null,null,175939142000]
[]
[null,null,"Public goods investments"]
[null,null,"Avoided debt service payments"]
[]
[null,"Business & investor confidence"]
[null,null,"Trade flows"]
[null,null,null,"Impacts of customs environment scenarios"]
[null,null,null,null,"Change in exports to APEC (%)",null,null,null,6.0000000000000001E-3]
[null,null,null,null,"Change in imports to APEC (%)",null,null,null,0.13100000000000001]
[null,null,null,null,"Change in total trade with APEC (%)",null,null,null,{"$f":"I40+I41","v":0.13700000000000001}]
[null,null,null,null,"Elasticity of (per-capita GDP) wrt (trade as % of GDP)",null,null,null,0.47499999999999998]
[null,null,null,"OECD 2005a, Table 5 (p. 16) relates TF cost improvements to trade flows"]
[null,null,null,"OECD 2005a, Table 6 (p. 18) cites Wilson (2003) with PHL-specifc data on the above"]
[null,null,null,"Illustrative increase in export growth due to improved customs clearance",null,null,null,null,0.01]
[null,null,"Foreign direct investment"]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[null,null,null,"Reduce processing time for import permits"]
[]
[]
[null,null,"Taxpayer compliance"]
[null,null,null,"See OECD.2005b.The role of automation in trade facilitation.pdf, pp. 11-15."]
[null,null,null,"Cost of preparing customs clearance documentation (% of value of imports)",null,null,null,null,{"$f":"AVERAGE(3.5%, 15%)","v":9.2499999999999999E-2}]
[null,null,null,"Table 2 (p. 11) of OECD (2003a) has paper vs. electronic cost cf'n for containerized imports"]
[]
[null,null,null,"Cargo release time (h)",null,null,null,null,{"$f":"4*24","v":96},null,null,null,null,null,4]
[null,null,null,"Average delay, grain (d)",null,null,null,null,2,null,null,null,null,null,0]
[null,null,null,"Average delay for imports requiring permits (d)",null,null,null,null,15,null,null,null,null,null,"?"]
[null,null,null,"Numbers of ships: Philippine Ship Agents handles 2 vessels/mo, but there are other agents"]
[null,null,null,"Cost of delay due to ship charter (rent) ($/d)",null,null,null,null,30000]
[null,null,null,"Cost of delay due to cargo value (ex. of 7000t rice transporter) ($/d)",null,null,null,null,6000]
[null,null,null,"Cost of port disbursement (US cents/metric ton)",null,null,null,null,1.4]
[null,null,null,"Reduce overtime for customs guards"]
[null,null,null,"Reduce berthing fees"]
[null,null,null,"Value of day saved in shipping time for mfrd goods (% of value)",null,null,null,null,8.0000000000000002E-3]
[]
[null,null,null,"NEEDED QUANTITIES:"]
[null,null,null,"Baseline trends in clearance times for different types of cargo and trade volumes (possibly through different ports of entry)"]
[null,null,null,"Targeted reduction in clearance times by different ports of entry"]
[null,null,null,"Projections of trade volumes (is a differential justified? See \"Trade Flows\" above)  "]
[null,null,null,"Economic value of clearance time reductions (% of cargo value/d)",null,null,null,null,5.0000000000000001E-3]
[null,null,null,null,"ALT APPROACH TO QUANTIFYING THIS:"]
[null,null,null,null,null,"Value of total imports"]
[null,null,null,null,null,"Average bank lending rate"]
[null,null,null,null,null,"Savings in days to clear customs"]
[]
[null,null,null,"Timing concepts: service time, waiting time, at berth, at anchorage"]
[null,null,null,"Port types in PPA port stats: base, terminal, other, private"]
[null,null,null,"Container distinctions: Foreign/domestic, import/export, empty/loaded"]
[]
[null,null,null,"Volatility"]
[null,null,null,null,null,"Decreased volatility of delivery decreases unit production costs"]
[null,null,null,null,null,"Benefits of halving the clearance time standard deviation (% of cargo value)",null,null,2E-3]
[null,null,null,"Storage"]
[null,null,null,"Warehousing fee (40' container, $/d)",null,null,null,null,{"$f":"1800/I25","v":38.70967741935484}]
[null,null,"OECD taxonomy of trade transactions costs"]
[null,null,null,"Direct costs"]
[null,null,null,null,"Compliance costs "]
[null,null,null,null,"Charges for trade-related services"]
[null,null,null,"Indirect costs"]
[null,null,null,null,"Costs generated through procedural delays"]
[null,null,null,null,"Lost business opportunity costs (business foregone)"]
[null,null,null,null,"Costs linked to lack of predictability"]
[]
[null,"Macro stability"]
[]
[]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J27-J5","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ERR = ",{"$f":"IRR(J102:AD102)","v":{"$error":"#NUM!"}}]

{"sheet":"X-ray img sys","index":9,"n_rows":51,"n_cols":30,"rows_kept":51,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Costs"]
["Total costs"]
[null,"Investment costs"]
[]
[null,"Incremental operating costs"]
[]
[null,"Recurrent project costs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Benefits"]
["Parameters"]
[null,"Tax/GDP ratio"]
[null,"Exchange rate (PHP/$)",null,null,null,null,null,null,{"$f":"'Assumptions & Data'!R6","v":46.5}]
[]
["Total benefits"]
[null,"Generally: Distribution & sharing of captured X-ray images and info on containerized import and export shipments"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,"Public goods investments"]
[null,null,"Avoided debt service payments"]
[]
[null,"Business & investor confidence"]
[]
[]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[]
[]
[null,null,"Taxpayer compliance"]
[null,null,null,"Informal payment per container scanned ($/TEU container)",null,null,null,null,{"$f":"5500/I25","v":118.27956989247312}]
[]
[null,"Macro stability"]
[]
[]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J27-J5","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ERR = ",{"$f":"IRR(J49:AD49)","v":{"$error":"#NUM!"}}]

{"sheet":"Petrol invtry sys","index":10,"n_rows":59,"n_cols":30,"rows_kept":59,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Costs"]
["Total costs"]
[null,"Investment costs"]
[]
[null,"Incremental operating costs"]
[]
[null,"Recurrent project costs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Benefits"]
["Parameters"]
[null,"Tax/GDP ratio"]
[]
["Total benefits"]
[null,"Generally: Will monitor the importations and subsequent transfer and sales of various petroleum products in all petroleum-processing ports"]
[null,"SAP presentation (Bureau of Customs v3.ppt) - Pilot Port: Subic ; Rollout to other Ports: Mariveles, Manila, Batangas, Cebu, CDO, Davao, Clark "]
[]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,null,"Fraction of BOC revenue",null,null,null,0.17]
[]
[null,null,"Public goods investments"]
[null,null,"Avoided debt service payments"]
[]
[null,"Business & investor confidence"]
[]
[]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[]
[]
[null,null,"Taxpayer compliance"]
[null,null,null,"Petroleum product imports at Subic & (later) at all petroleum-processing ports"]
[null,null,null,"Receipt of these products on account of these different oil companies at Coastal"]
[null,null,null,"Inventories of various products at Coastal"]
[null,null,null,"Sales of product from Coastal to customers"]
[null,null,null,"Collect excise revenue accurately on the imports & provide accurate refund to oikl companies when product is sold to customers in exempted zone"]
[]
[]
[null,"Macro stability"]
[]
[]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J26-J5","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ERR = ",{"$f":"IRR(J57:AD57)","v":{"$error":"#NUM!"}}]

{"sheet":"Harmon rules&regs","index":11,"n_rows":49,"n_cols":30,"rows_kept":49,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
[null,null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Costs"]
["Total costs"]
[null,"Investment costs"]
[]
[null,"Incremental operating costs"]
[]
[null,"Recurrent project costs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Benefits"]
["Parameters"]
[null,"Tax/GDP ratio"]
[]
["Total benefits"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,"Public goods investments"]
[null,null,"Avoided debt service payments"]
[]
[null,"Business & investor confidence"]
[]
[]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[]
[]
[null,null,"Taxpayer compliance"]
[]
[]
[null,"Macro stability"]
[]
[]
[]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J26-J5","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"ERR = ",{"$f":"IRR(J47:AD47)","v":{"$error":"#NUM!"}}]

{"sheet":"CAATT","index":12,"n_rows":112,"n_cols":30,"rows_kept":112,"cut":false,"hidden":false,"merged":[[9,6,9,29]]}
[null,"Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,null,null,null,null,"Last updated: May 2017"]
[{"$f":"IF('ERR & Sensitivity Analysis'!I12=\"y\",IF('ERR & Sensitivity Analysis'!I16=\"y\",\"\",\"Note: Current calculations are based on user input and are not the original MCC estimates\"),\"Note: Current calculations are based on user input and are not the original MCC estimates\")","v":""}]
[]
[null,null,null,null,"ERR = ",{"$f":"IRR(J13:AD13)","v":0.74912056429281582},null,"(Unless otherwise indicated, monetary figures in constant 2009 US dollars)"]
[null,"Sensitivity Analysis Shock Factors"]
[null,null,null,null,"Project Costs as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G12","v":1}]
[null,null,null,null,"Benefits as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G13","v":1}]
[]
["Cost resulting ERR equal to hurdle:",null,null,null,null,4.2]
["Benefit resulting ERR equal to hurdle:",null,null,null,null,0.25,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
["Note: Project Costs exclude admin & control costs",null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J40-J16","v":0},{"$f":"K40-K15","v":-148521.7038240071},-304040.18040725973,-175868.71463044209,635408.65969855012,911216.22191646299,1102359.0392236353,1136646.0592246486,1171628.5338377114,1205372.9341061227,1239729.4420414895,1274741.256938061,1310452.3418831464,1346907.4988640305,1384152.4452670228,1422233.8919117034,1461199.6227663492,1501098.5764938826,1541980.9299810447,1583898.1840068516,1626903.2512114942]
[]
["Total costs (incl. admin & controls) by year, constant $ (deflated with PHP inflation)",null,null,null,null,null,null,null,null,{"$f":"J19+J32","v":0},148521.7038240071,304040.18040725973,737281.58593350742,271630.0579755028,276811.84060139471,161519.3374964376,154563.95932673456,147908.09504950675,141538.84693732703,135443.87266729862,129611.36140411354,124030.0109130273,118689.00565839933,113577.99584535819,108687.07736397914,104006.77259710924,99528.012054649997,95242.116798708157,91140.78162555804,87216.058971825856]
[null,"Total costs (incl. admin & controls) by year, current $",null,null,null,null,null,null,null,{"$f":"SUM(J17:J18)","v":0},{"$f":"SUM(K17:K18)","v":160950},{"$f":"SUM(L17:L18)","v":343650},870000,{"$f":"SUM(N17:N18)","v":334950},356700,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,{"$f":"SUM(AD17:AD18)","v":217500}]
[null,null,"MCC, current $",null,null,null,null,null,null,{"$f":"J21+J34","v":0},160950,321900,804750,160950,160949.99999999997,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, current $",null,null,null,null,null,null,{"$f":"J22+J36","v":0},0,21750,65250,174000,195750,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500]
[null,"Total project costs (excl. admin. & controls), const. 2009 $, deflated using PHP inflation)",null,null,null,null,null,null,null,{"$f":"$F$6*J20/J45*100","v":0},133803.33677838478,275817.04129772505,669697.44055626926,258695.29331000266,264434.07537125103,161519.3374964376,154563.95932673456,147908.09504950675,141538.84693732703,135443.87266729862,129611.36140411354,124030.0109130273,118689.00565839933,113577.99584535819,108687.07736397914,104006.77259710924,99528.012054649997,95242.116798708157,91140.78162555804,87216.058971825856]
[null,"Total project costs (excl. admin. & controls), current $",null,null,null,null,null,null,null,{"$f":"SUM(J21:J22)","v":0},{"$f":"SUM(K21:K22)","v":145000},311750,790250,319000,340750,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500]
[null,null,"MCC, current $",null,null,null,null,null,null,{"$f":"J25+J29","v":0},{"$f":"K25+K29","v":145000},{"$f":"L25+L29","v":290000},725000,145000,144999.99999999997,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, current $",null,null,null,null,null,null,{"$f":"J27+J30","v":0},{"$f":"K27+K30","v":0},21750,65250,174000,195750,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500]
[null,"Total project costs (excl. admin. & controls)",null,null,null,null,1450000]
[null,"Project costs by year",null,null,null,null,null,null,null,{"$f":"J25+J27","v":0},145000,290000,725000,145000,144999.99999999997]
[null,null,"MCC, current $",null,null,null,null,null,null,0,{"$f":"$G$23*K26","v":145000},{"$f":"$G$23*L26","v":290000},{"$f":"$G$23*M26","v":725000},{"$f":"$G$23*N26","v":145000},{"$f":"$G$23*O26","v":144999.99999999997}]
[null,null,null,"Assumed profile of MCC project costs",null,null,null,null,null,0,0.1,0.2,0.5,0.1,{"$f":"100%-SUM(J26:N26)","v":9.9999999999999978E-2}]
[null,null,"GRP, current $",null,null,null,null,null,null,0,0,0,0,0,0]
[null,"Incremental operating costs",null,null,null,null,null,null,null,{"$f":"SUM(J29:J30)","v":0},{"$f":"SUM(K29:K30)","v":0},{"$f":"SUM(L29:L30)","v":21750},65250,174000,195750,{"$f":"SUM(P29:P30)","v":217500},217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500,217500]
[null,null,"MCC, current $",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, current $",null,null,null,null,null,null,0,{"$f":"$G$32*SUM($J$25:J25)","v":0},{"$f":"$G$32*SUM($J$25:K25)","v":21750},{"$f":"$G$32*SUM($J$25:L25)","v":65250},{"$f":"$G$32*SUM($J$25:M25)","v":174000},{"$f":"$G$32*SUM($J$25:N25)","v":195750},{"$f":"$G$32*SUM($J$25:O25)","v":217500},{"$f":"$G$32*SUM($J$25:P25)","v":217500},{"$f":"$G$32*SUM($J$25:Q25)","v":217500},{"$f":"$G$32*SUM($J$25:R25)","v":217500},{"$f":"$G$32*SUM($J$25:S25)","v":217500},{"$f":"$G$32*SUM($J$25:T25)","v":217500},{"$f":"$G$32*SUM($J$25:U25)","v":217500},{"$f":"$G$32*SUM($J$25:V25)","v":217500},{"$f":"$G$32*SUM($J$25:W25)","v":217500},{"$f":"$G$32*SUM($J$25:X25)","v":217500},{"$f":"$G$32*SUM($J$25:Y25)","v":217500},{"$f":"$G$32*SUM($J$25:Z25)","v":217500},{"$f":"$G$32*SUM($J$25:AA25)","v":217500},{"$f":"$G$32*SUM($J$25:AB25)","v":217500},{"$f":"$G$32*SUM($J$25:AC25)","v":217500}]
[null,null,"Assumed % of project costs to date, lagged one year",null,null,null,{"$f":"G32","v":0.15}]
[null,"Administration & controls, const. 2009 $, deflated using PHP inflation",null,null,null,null,{"$f":"'Combined Cost-Benefit'!G47","v":0.15},null,null,{"$f":"J33/J45*100","v":0},{"$f":"K33/K45*100","v":14718.367045622326},{"$f":"L33/L45*100","v":28223.139109534655},67584.145377238179,12934.764665500134,12377.765230143661,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Administration & controls, current $",null,null,null,null,null,null,null,{"$f":"J34+J36","v":0},15950,31900,79750,15950,15949.999999999996]
[null,null,"MCC, current $",null,null,null,null,null,null,{"$f":"$G$35*J24","v":0},{"$f":"$G$35*K25","v":15950},{"$f":"$G$35*L25","v":31900},{"$f":"$G$35*M25","v":79750},{"$f":"$G$35*N25","v":15950},{"$f":"$G$35*O25","v":15949.999999999996}]
[null,null,"Assumed % of project costs each year",null,null,null,{"$f":"'Assumptions & Data'!G59","v":0.11}]
[null,null,"GRP, current $",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Cost sensitivity factor",null,null,null,null,1]
[]
["Benefits",null,null,null,null,null,null,null,null,{"$f":"($F$7)*(J77+J104)","v":0},{"$f":"($F$7)*(K77+K104)","v":0},0,{"$f":"($F$7)*(M77+M104)","v":561412.87130306533},907038.71767405292,1188028.0625178576,1263878.3767200729,1291210.0185513832,1319536.6288872182,1346911.7810434496,1375173.3147087882,1404352.6183421744,1434482.3527961737,1465596.5045224298,1497730.4411123809,1530920.9692756825,1565206.3953634584,1600626.5885485327,1637223.0467797529,1675038.9656324098,1714119.31018332]
["Parameters"]
[null,"Tax/GDP ratio"]
[null,"Exchange rate",null,null,null,null,{"$f":"'Assumptions & Data'!P6","v":46.148391177755002},{"$f":"'Assumptions & Data'!Q6","v":44.474560934768803},{"$f":"'Assumptions & Data'!R6","v":46.5},{"$f":"'Assumptions & Data'!S6","v":46.5},{"$f":"'Assumptions & Data'!T6","v":46.5},{"$f":"'Assumptions & Data'!U6","v":46.5},{"$f":"'Assumptions & Data'!V6","v":46.5},{"$f":"'Assumptions & Data'!W6","v":46.5},{"$f":"'Assumptions & Data'!X6","v":46.5},{"$f":"'Assumptions & Data'!Y6","v":46.5},{"$f":"'Assumptions & Data'!Z6","v":46.5},{"$f":"'Assumptions & Data'!AA6","v":46.5},{"$f":"'Assumptions & Data'!AB6","v":46.5},{"$f":"'Assumptions & Data'!AC6","v":46.5},{"$f":"'Assumptions & Data'!AD6","v":46.5},{"$f":"'Assumptions & Data'!AE6","v":46.5},{"$f":"'Assumptions & Data'!AF6","v":46.5},{"$f":"'Assumptions & Data'!AG6","v":46.5},{"$f":"'Assumptions & Data'!AH6","v":46.5},{"$f":"'Assumptions & Data'!AI6","v":46.5},{"$f":"'Assumptions & Data'!AJ6","v":46.5},{"$f":"'Assumptions & Data'!AK6","v":46.5},{"$f":"'Assumptions & Data'!AL6","v":46.5},{"$f":"'Assumptions & Data'!AM6","v":46.5}]
[null,"GDP deflator (US; base year = 2009)",null,null,null,null,{"$f":"'Assumptions & Data'!P13","v":96.334911044706246},{"$f":"'Assumptions & Data'!Q13","v":98.425196850393689},{"$f":"'Assumptions & Data'!R13","v":100},{"$f":"'Assumptions & Data'!S13","v":101.49999999999999},{"$f":"'Assumptions & Data'!T13","v":103.12400000000001},{"$f":"'Assumptions & Data'!U13","v":104.98023200000002},{"$f":"'Assumptions & Data'!V13","v":106.97485640800002},{"$f":"'Assumptions & Data'!W13","v":109.11435353616001},{"$f":"'Assumptions & Data'!X13","v":111.29664060688323},{"$f":"'Assumptions & Data'!Y13","v":113.5225734190209},{"$f":"'Assumptions & Data'!Z13","v":115.79302488740133},{"$f":"'Assumptions & Data'!AA13","v":118.10888538514934},{"$f":"'Assumptions & Data'!AB13","v":120.47106309285232},{"$f":"'Assumptions & Data'!AC13","v":122.88048435470938},{"$f":"'Assumptions & Data'!AD13","v":125.33809404180356},{"$f":"'Assumptions & Data'!AE13","v":127.84485592263964},{"$f":"'Assumptions & Data'!AF13","v":130.40175304109243},{"$f":"'Assumptions & Data'!AG13","v":133.0097881019143},{"$f":"'Assumptions & Data'!AH13","v":135.66998386395258},{"$f":"'Assumptions & Data'!AI13","v":138.38338354123164},{"$f":"'Assumptions & Data'!AJ13","v":141.15105121205625},{"$f":"'Assumptions & Data'!AK13","v":143.97407223629739},{"$f":"'Assumptions & Data'!AL13","v":146.85355368102333},{"$f":"'Assumptions & Data'!AM13","v":149.79062475464383}]
[null,"GDP deflator (Philippines; base year = 2009)",null,null,null,null,{"$f":"'Assumptions & Data'!P27","v":90.453038927790558},{"$f":"'Assumptions & Data'!Q27","v":97.276264591439684},{"$f":"'Assumptions & Data'!R27","v":100},{"$f":"'Assumptions & Data'!S27","v":103.99999999999999},{"$f":"'Assumptions & Data'!T27","v":108.36799999999998},{"$f":"'Assumptions & Data'!U27","v":113.027824},{"$f":"'Assumptions & Data'!V27","v":118.00104825599998},{"$f":"'Assumptions & Data'!W27","v":123.31109542751994},{"$f":"'Assumptions & Data'!X27","v":128.86009472175837},{"$f":"'Assumptions & Data'!Y27","v":134.65879898423748},{"$f":"'Assumptions & Data'!Z27","v":140.71844493852814},{"$f":"'Assumptions & Data'!AA27","v":147.05077496076191},{"$f":"'Assumptions & Data'!AB27","v":153.66805983399618},{"$f":"'Assumptions & Data'!AC27","v":160.58312252652601},{"$f":"'Assumptions & Data'!AD27","v":167.80936304021964},{"$f":"'Assumptions & Data'!AE27","v":175.36078437702952},{"$f":"'Assumptions & Data'!AF27","v":183.25201967399585},{"$f":"'Assumptions & Data'!AG27","v":191.4983605593257},{"$f":"'Assumptions & Data'!AH27","v":200.11578678449533},{"$f":"'Assumptions & Data'!AI27","v":209.12099718979761},{"$f":"'Assumptions & Data'!AJ27","v":218.53144206333849},{"$f":"'Assumptions & Data'!AK27","v":228.36535695618866},{"$f":"'Assumptions & Data'!AL27","v":238.64179801921716},{"$f":"'Assumptions & Data'!AM27","v":249.38067893008196}]
[null,"Real GDP growth rate",null,null,null,null,{"$f":"'Assumptions & Data'!P7","v":7.0788153287707406E-2},{"$f":"'Assumptions & Data'!Q7","v":3.8389875931086802E-2},{"$f":"'Assumptions & Data'!R7","v":1.4999999999999999E-2},{"$f":"'Assumptions & Data'!S7","v":3.5000000000000003E-2},{"$f":"'Assumptions & Data'!T7","v":4.1000000000000002E-2},{"$f":"'Assumptions & Data'!U7","v":4.2999999999999997E-2},{"$f":"'Assumptions & Data'!V7","v":4.3999999999999997E-2},{"$f":"'Assumptions & Data'!W7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!X7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!Y7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!Z7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AA7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AB7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AC7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AD7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AE7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AF7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AG7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AH7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AI7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AJ7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AK7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AL7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AM7","v":4.4999999999999998E-2}]
[null,"# taxpayers enlisted in LTS",null,null,null,null,null,null,1349]
[null,"Fraction of enlisted taxpayers who are registered",null,null,null,null,null,null,0.5]
[]
["Total benefits"]
[null,"Fiscal space"]
[null,null,"Tax revenue increase"]
[null,null,null,"Assessment per case"]
[null,null,null,"Assessment per hour"]
[null,null,null,"% total revenue from audit enforcement",null,null,null,null,null,null,0.03]
[]
[null,null,null,"Additional revenue per taxpayer due to audit (2009 $)",null,null,null,null,null,{"$f":"5000000/I43","v":107526.8817204301}]
[null,null,null,"Additional taxpayers to be audited",null,null,null,null,null,{"$f":"500+500","v":1000}]
[null,null,null,"Use of CAATTs in Cebu - collections from audit by year",null,null,null,null,null,"Current PHP","Exch rate","Current $","$ deflator (based on PHP inflation)","Real (2009) $, deflated with PHP inflation"]
[null,null,null,null,"2004 (purely manual audit)",null,null,null,null,{"$f":"39128485","v":39128485},{"$f":"'Assumptions & Data'!M6","v":56.039916666666699},{"$f":"J60/K60","v":698225.25313058065},{"$f":"'Assumptions & Data'!M27","v":78.475512556115817},{"$f":"L60/(M60/$M$65)","v":889736.46732322744}]
[null,null,null,null,"2005 (mixed audit from this year forward)",null,null,null,null,{"$f":"61774477","v":61774477},{"$f":"'Assumptions & Data'!N6","v":55.085491666666698},{"$f":"J61/K61","v":1121429.1663912104},{"$f":"'Assumptions & Data'!N27","v":83.559852256789014},{"$f":"L61/(M61/$M$65)","v":1342066.9569220035}]
[null,null,null,null,"2006",null,null,null,null,{"$f":"68069333","v":68069333},{"$f":"'Assumptions & Data'!O6","v":51.314272500000001},{"$f":"J62/K62","v":1326518.5236719472},{"$f":"'Assumptions & Data'!O27","v":87.87798459170709},{"$f":"L62/(M62/$M$65)","v":1509500.3940237481}]
[null,null,null,null,"2007",null,null,null,null,{"$f":"100478999","v":100478999},{"$f":"G43","v":46.148391177755002},{"$f":"J63/K63","v":2177302.3161950246},{"$f":"G45","v":90.453038927790558},{"$f":"L63/(M63/$M$65)","v":2407107.9778018114}]
[null,null,null,null,"2008",null,null,null,null,{"$f":"109302708","v":109302708},{"$f":"H43","v":44.474560934768803},{"$f":"J64/K64","v":2457645.5776666389},{"$f":"H45","v":97.276264591439684},{"$f":"L64/(M64/$M$65)","v":2526459.6538413046}]
[null,null,null,null,"2009",null,null,null,null,null,null,null,{"$f":"I45","v":100}]
[null,null,null,"# of taxpayers implicated in Cebu (assumed constant over time)",null,null,null,null,null,208]
[null,null,null,"Assumed fraction of revenue growth due to CAATTs over 4y",null,null,null,null,null,{"$f":"2/3","v":0.66666666666666663}]
[null,null,null,"Incremental revenue per TP in Cebu attributable to CAATTs after 1y (2009 $)",null,null,null,null,null,{"$f":"(N61-N60)*J67/J66","v":1449.7772102524873}]
[null,null,null,"CAGR of revenue in Cebu due to CAATTs, 2004-08",null,null,null,null,null,{"$f":"(((N64-N60)*J67)/N60)^(1/(COUNT(N60:N64)-1))-1","v":5.2338952427298135E-2}]
[null,null,null,"After first 4 y, assume growth rate of revenue from audits = real GDP growth rate (see \"Parameters\" above)"]
[null,null,null,{"$f":"D91","v":"Timing of additional CAATT-audited TPs (conservatively assumed not to grow beyond Y5)"},null,null,null,null,null,null,null,null,{"$f":"M91","v":1349},{"$f":"N91","v":1849},2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349]
[null,null,null,"Assume that collection occurs within one year after the audit"]
[null,null,null,"Assumed growth rate in incremental revenue attributable to CAATTs (also per TP)",null,null,null,null,null,0,0,0,0,{"$f":"J69","v":5.2338952427298135E-2},{"$f":"N73","v":5.2338952427298135E-2},{"$f":"O73","v":5.2338952427298135E-2},{"$f":"P73","v":5.2338952427298135E-2},{"$f":"R46","v":4.4999999999999998E-2},{"$f":"S46","v":4.4999999999999998E-2},4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]
[null,null,null,"Incremental revenue per TP in Cebu attributable to CAATTs (2009 $, deflated with PHP inflation)",null,null,null,null,null,0,0,0,0,{"$f":"J68","v":1449.7772102524873},{"$f":"N74*(1+N73)","v":1525.6570306900733},{"$f":"O74*(1+O73)","v":1605.5083214397339},1689.5389450971993,1777.967643568709,1857.9761875293009,1941.5851159681192,2028.9564461866844,2120.2594862650849,2215.6711631470134,2315.3763654886288,2419.568301935617,2528.4488755227194,2642.2290749212416,2761.1293832926972,2885.3802055408682,3015.2223147902073]
[null,null,null,"Incremental revenue by year",null,null,null,null,null,0,0,0,0,{"$f":"M71*N74","v":1955749.4566306053},{"$f":"N71*O74","v":2820939.8497459455},3771339.0470619351,3968726.9820333212,4176445.9947428973,4364386.0645063277,4560783.4374091122,4766018.692092522,4980489.5332366843,5204611.5622323342,5438819.0825327896,5683565.9412467647,5939326.4086028682,6206596.0969899967,6485892.9213545453,6777758.1028154995,7082757.2174421968]
[null,null,null,{"$f":"'Combined Cost-Benefit'!C98","v":"Real income increase as fraction of NG real revenue"},null,null,null,null,null,{"$f":"'Combined Cost-Benefit'!J98","v":6.4856092946369057E-2},{"$f":"'Combined Cost-Benefit'!K98","v":6.4856092946369057E-2},{"$f":"'Combined Cost-Benefit'!L98","v":6.4856092946369057E-2},{"$f":"'Combined Cost-Benefit'!M98","v":6.4856092946369057E-2},{"$f":"'Combined Cost-Benefit'!N98","v":6.4856092946369057E-2},{"$f":"'Combined Cost-Benefit'!O98","v":6.4856092946368141E-2},{"$f":"'Combined Cost-Benefit'!P98","v":6.4856092946361243E-2},{"$f":"'Combined Cost-Benefit'!Q98","v":6.4856092946364491E-2},{"$f":"'Combined Cost-Benefit'!R98","v":6.4856092946367599E-2},{"$f":"'Combined Cost-Benefit'!S98","v":6.4856092946363325E-2},{"$f":"'Combined Cost-Benefit'!T98","v":6.4856092946365962E-2},{"$f":"'Combined Cost-Benefit'!U98","v":6.4856092946362492E-2},{"$f":"'Combined Cost-Benefit'!V98","v":6.4856092946363145E-2},{"$f":"'Combined Cost-Benefit'!W98","v":6.4856092946366337E-2},{"$f":"'Combined Cost-Benefit'!X98","v":6.4856092946366864E-2},{"$f":"'Combined Cost-Benefit'!Y98","v":6.4856092946365906E-2},{"$f":"'Combined Cost-Benefit'!Z98","v":6.4856092946364727E-2},{"$f":"'Combined Cost-Benefit'!AA98","v":6.4856092946362506E-2},{"$f":"'Combined Cost-Benefit'!AB98","v":6.4856092946366822E-2},{"$f":"'Combined Cost-Benefit'!AC98","v":6.4856092946363561E-2},{"$f":"'Combined Cost-Benefit'!AD98","v":6.4856092946366045E-2}]
[null,null,null,"Real income increase (2009 $, deflated with PHP inflation)",null,null,null,null,null,{"$f":"J76*J75","v":0},{"$f":"K76*K75","v":0},{"$f":"L76*L75","v":0},0,{"$f":"N76*N75","v":126842.26853904531},{"$f":"O76*O75","v":182955.13709123683},{"$f":"P76*P75","v":244594.31576849031},257396.12602549771,270867.96962053003,283057.02825343522,295794.59452485183,309105.3512784536,323015.09208598721,337550.77122987318,352740.55593522033,368613.88095229981,385201.50559514621,402535.57334691397,420649.67414755304,439578.90948417078,459359.96041097608]
[]
[null,"Efficiencies"]
[null,null,"Public sector revenue administration"]
[null,null,null,"LOE required for manual audit (person-days)",null,null,null,null,120]
[null,null,null,"Savings in LOE introduced by CAATT, %",null,null,null,null,0.5]
[null,null,null,"Reduction in staff cost",null,null,null,null,null,null,null,null,null,0.5]
[null,null,null,"Time to process an audit case (Actual, March 2009) (d)",null,null,null,null,1000]
[null,null,null,"Time to process an audit case (normative, per regulation) (d)",null,null,null,null,120]
[null,null,null,"Time to process an audit case (CAATT goal) (d)",null,null,null,null,null,null,null,null,null,75]
[null,null,null,"Some conflicting data above, but use bold figures to be conservative"]
[null,null,null,"Estimated # of working days per year",null,null,null,null,{"$f":"365*(5/7)-17-25","v":218.71428571428572}]
[null,null,null,"Savings per audit in LOE introduced by CAATT, person-years",null,null,null,null,{"$f":"I82*I81/I88","v":0.27433050293925537}]
[null,null,null,"Assume audits/TP/y remains at 2006-08 average:",null,null,null,null,{"$f":"'WB NRIMP Tax Tables'!B25","v":3.2516172700213879}]
[null,null,null,"Timing of additional CAATT-audited TPs (conservatively assumed not to grow beyond Y5)",null,null,null,null,null,null,null,null,{"$f":"I47","v":1349},{"$f":"M91+500","v":1849},{"$f":"N91+500","v":2349},{"$f":"O91","v":2349},{"$f":"P91","v":2349},2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349,2349]
[null,null,null,"Timing of additional CAATT audits",null,null,null,null,null,0,0,0,{"$f":"M91*$I$90","v":4386.4316972588522},{"$f":"N91*$I$90","v":6012.2403322695463},7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405,7638.0489672802405]
[null,null,null,"Assume that audit LOE and costs (person-days) break down as follows by staff level:"]
[null,null,null,null,"LOE share (%)"]
[null,null,null,null,null,"Junior staff",null,null,0.55000000000000004]
[null,null,null,null,null,"Mid-level staff",null,null,0.4]
[null,null,null,null,null,"Executive staff",null,null,{"$f":"100%-I95-I96","v":4.9999999999999933E-2}]
[null,null,null,null,"Annual salaries of different staff levels (const. 2009 $, deflated with PHP inflation)"]
[null,null,null,null,null,"Junior staff",null,null,{"$f":"'Assumptions & Data'!R48","v":4642.5741602265989},{"$f":"'Assumptions & Data'!S48","v":4682.0314021788063},{"$f":"'Assumptions & Data'!T48","v":4736.2106909932845},{"$f":"'Assumptions & Data'!U48","v":4796.2566764669091},{"$f":"'Assumptions & Data'!V48","v":4860.0062063609048},{"$f":"'Assumptions & Data'!W48","v":4927.5775335304816},{"$f":"'Assumptions & Data'!X48","v":4996.6734256641248},{"$f":"'Assumptions & Data'!Y48","v":5067.3234267035486},{"$f":"'Assumptions & Data'!Z48","v":5139.5578103686721},{"$f":"'Assumptions & Data'!AA48","v":5213.407594141031},{"$f":"'Assumptions & Data'!AB48","v":5288.9045536431959},{"$f":"'Assumptions & Data'!AC48","v":5366.0812374198085},{"$f":"'Assumptions & Data'!AD48","v":5444.9709821261122},{"$f":"'Assumptions & Data'!AE48","v":5525.607928130139},{"$f":"'Assumptions & Data'!AF48","v":5608.0270355349758},{"$f":"'Assumptions & Data'!AG48","v":5692.2641006278209},{"$f":"'Assumptions & Data'!AH48","v":5778.3557727627813},{"$f":"'Assumptions & Data'!AI48","v":5866.3395716846599},{"$f":"'Assumptions & Data'!AJ48","v":5956.2539053012697},{"$f":"'Assumptions & Data'!AK48","v":6048.1380879120088},{"$f":"'Assumptions & Data'!AL48","v":6142.0323589008185},{"$f":"'Assumptions & Data'!AM48","v":6237.9779019018106}]
[null,null,null,null,null,"Mid-level staff",null,null,{"$f":"'Assumptions & Data'!R52","v":3507.6469046835114},{"$f":"'Assumptions & Data'!S52","v":3537.4583988728159},{"$f":"'Assumptions & Data'!T52","v":3578.3929770075424},{"$f":"'Assumptions & Data'!U52","v":3623.7600746168032},{"$f":"'Assumptions & Data'!V52","v":3671.9253453244633},{"$f":"'Assumptions & Data'!W52","v":3722.9781338016546},{"$f":"'Assumptions & Data'!X52","v":3775.1827909173721},{"$f":"'Assumptions & Data'!Y52","v":3828.5616382785797},{"$f":"'Assumptions & Data'!Z52","v":3883.1375488683043},{"$f":"'Assumptions & Data'!AA52","v":3938.9339576106513},{"$f":"'Assumptions & Data'!AB52","v":3995.9748722350196},{"$f":"'Assumptions & Data'!AC52","v":4054.2848844437549},{"$f":"'Assumptions & Data'!AD52","v":4113.8891813876799},{"$f":"'Assumptions & Data'!AE52","v":4174.8135574541566},{"$f":"'Assumptions & Data'!AF52","v":4237.0844263725421},{"$f":"'Assumptions & Data'!AG52","v":4300.7288336420897},{"$f":"'Assumptions & Data'!AH52","v":4365.7744692875704},{"$f":"'Assumptions & Data'!AI52","v":4432.249680948069},{"$f":"'Assumptions & Data'!AJ52","v":4500.1834873046673},{"$f":"'Assumptions & Data'!AK52","v":4569.6055918528482},{"$f":"'Assumptions & Data'!AL52","v":4640.5463970257561},{"$f":"'Assumptions & Data'!AM52","v":4713.0370186745831}]
[null,null,null,null,null,"Executive staff",null,null,{"$f":"'Assumptions & Data'!R56","v":10005.641846643073},{"$f":"'Assumptions & Data'!S56","v":10090.679805672868},{"$f":"'Assumptions & Data'!T56","v":10207.446612335369},{"$f":"'Assumptions & Data'!U56","v":10336.857280693652},{"$f":"'Assumptions & Data'!V56","v":10474.249800876905},{"$f":"'Assumptions & Data'!W56","v":10619.879030573073},{"$f":"'Assumptions & Data'!X56","v":10768.793991520035},{"$f":"'Assumptions & Data'!Y56","v":10921.058356604713},{"$f":"'Assumptions & Data'!Z56","v":11076.737371526677},{"$f":"'Assumptions & Data'!AA56","v":11235.897884935081},{"$f":"'Assumptions & Data'!AB56","v":11398.608379419094},{"$f":"'Assumptions & Data'!AC56","v":11564.939003363877},{"$f":"'Assumptions & Data'!AD56","v":11734.961603684786},{"$f":"'Assumptions & Data'!AE56","v":11908.749759453094},{"$f":"'Assumptions & Data'!AF56","v":12086.37881642707},{"$f":"'Assumptions & Data'!AG56","v":12267.925922502856},{"$f":"'Assumptions & Data'!AH56","v":12453.470064100153},{"$f":"'Assumptions & Data'!AI56","v":12643.092103498315},{"$f":"'Assumptions & Data'!AJ56","v":12836.874817139116},{"$f":"'Assumptions & Data'!AK56","v":13034.902934912841},{"$f":"'Assumptions & Data'!AL56","v":13237.263180445208},{"$f":"'Assumptions & Data'!AM56","v":13444.044312402993}]
[null,null,null,null,null,"Weighted average audit staff wage",null,null,{"$f":"$I$95*I99+$I$96*I100+$I$97*I101","v":4456.7566423301878},4494.6346210311131,4546.6454014660912,4604.2880659382035,4665.4860416721285,4730.3528484910803,4796.683200058219,4864.505457828619,4933.8486838264253,5004.742654068581,5077.2178723687193,5151.3055845265899,5227.0377929086726,5304.4472714258936,5383.5675809146069,5464.4330849272792,5547.078965939565,5631.5412419807053,5717.8567836945203,5806.0633318383861,5896.1995152280124,5988.3048691359782]
[null,null,null,"Value of saved staff LOE (% of avoided wage bill)",null,null,null,null,0.1]
[null,null,null,null,"Value of reduced audit LOE (2009 $)",null,null,null,null,{"$f":"$I$103*J102*J92*$I$89","v":0},{"$f":"$I$103*K102*K92*$I$89","v":0},0,561412.87130306533,780196.44913500757,1005072.9254266209,1019284.0609515826,1033813.8925258855,1048668.6592666882,1063854.7527900145,1079378.7201839364,1095247.2670637209,1111467.2607101866,1128045.7332925566,1144989.8851771606,1162307.0883233827,1180004.8897683122,1198091.0152016187,1216573.3726321999,1235460.0561482389,1254759.3497723439]
[]
[null,null,null,"Backlog (# unfinished cases, 2008 audit)",null,null,null,550]
[null,null,null,"Backlog (# unfinished cases, since 2000 audit)",null,null,null,null,3224]
[null,null,null,"(Conservatively, assume no additional benefits from resolving backlogged cases.)"]
[]
[null,null,"Taxpayer compliance"]
[null,null,null,"With information on the CD-R/DVD-R, the team spent less time at the taxpayer’s place of business"]
[null,null,null,"(Conservatively not factored in here, but presumably positive.)"]

{"sheet":"RIPS","index":13,"n_rows":64,"n_cols":30,"rows_kept":64,"cut":false,"hidden":false,"merged":[[9,6,9,29]]}
[null,"Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,null,null,null,null,null,"Last updated: May 2017"]
[{"$f":"IF('ERR & Sensitivity Analysis'!I12=\"y\",IF('ERR & Sensitivity Analysis'!I16=\"y\",\"\",\"Note: Current calculations are based on user input and are not the original MCC estimates\"),\"Note: Current calculations are based on user input and are not the original MCC estimates\")","v":""}]
[]
[null,null,null,null,"ERR = ",{"$f":"IRR(J13:AD13)","v":0.5020079378457063},null,"(Unless otherwise indicated, monetary figures in constant 2009 US dollars)"]
[null,"Sensitivity Analysis Shock Factors"]
[null,null,null,null,"Project Costs as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G12","v":1}]
[null,null,null,null,"Benefits as % of baseline =",{"$f":"'ERR & Sensitivity Analysis'!G13","v":1}]
[]
["Cost resulting ERR equal to hurdle:",null,null,null,null,6.88]
["Benefit resulting ERR equal to hurdle:",null,null,null,null,0.15,"Year"]
[null,null,null,null,null,null,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
["Note: Project Costs exclude admin & control costs",null,null,null,null,null,-3,-2,-1,0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
["Net benefits",null,null,null,null,null,null,null,null,{"$f":"J37-J15","v":0},{"$f":"K37-K15","v":-3915851.5428908905},{"$f":"L37-L15","v":-651926.51147561683},-609540.06598278473,-124593.56437639543,4198091.2516018506,7567713.9448294202,8535244.2037590798,10348342.204809207,8679537.6248690393,22263384.749737963,10571575.758160079,20397935.528679673,1477385.610480692,15011532.388244761,4441728.0068969484,6147259.9339774922,16046398.879697422,22426364.267583609,19087882.579081077,8520458.7174025029]
[]
["Total costs (incl. admin & controls) by year, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,null,{"$f":"J18+J30","v":0},{"$f":"K18+K30","v":3915851.5428908905},{"$f":"L18+L30","v":651926.51147561683},609540.06598278473,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299]
[null,null,"MCC, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,{"$f":"J19+J31","v":0},{"$f":"K19+K31","v":3915851.5428908905},{"$f":"L19+L31","v":122757.38405792895},63782.102881592902,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,{"$f":"J20+J33","v":0},0,529169.12741768791,545757.9631011918,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299]
[null,"Total project costs (excl. admin. & controls), const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,{"$f":"($F$6)*SUM(J19:J20)","v":0},{"$f":"($F$6)*SUM(K19:K20)","v":3527794.1827845862},{"$f":"($F$6)*SUM(L19:L20)","v":639761.36530771398},603219.31704857282,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299]
[null,null,"MCC, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,"`",{"$f":"J24+J27","v":0},{"$f":"K24+K27","v":3527794.1827845862},{"$f":"L24+L27","v":110592.23789002608},57461.353947380994,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,{"$f":"J25+J28","v":0},{"$f":"K25+K28","v":0},529169.12741768791,545757.9631011918,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299]
[null,"Total project costs (excl. admin. & controls)",null,null,null,null,{"$f":"SUM(J23:O23)","v":4015805}]
[null,"Project costs by year, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,{"$f":"J24+J25","v":0},3527794.1827845862,110592.23789002608,57461.353947380994,0,0]
[null,null,"MCC, current $",null,null,null,null,null,null,0,{"$f":"3619000+204000","v":3823000},125000,67805,0,0]
[null,null,"MCC, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,{"$f":"J23/'Assumptions & Data'!S27*100","v":0},{"$f":"K23/K41*100","v":3527794.1827845862},{"$f":"L23/L41*100","v":110592.23789002608},{"$f":"M23/M41*100","v":57461.353947380994},{"$f":"N23/N41*100","v":0},{"$f":"O23/O41*100","v":0}]
[null,null,"GRP, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,0,0,0,0,0,0]
[null,"Incremental operating costs, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,{"$f":"SUM(J27:J28)","v":0},{"$f":"SUM(K27:K28)","v":0},{"$f":"SUM(L27:L28)","v":529169.12741768791},{"$f":"SUM(M27:M28)","v":545757.9631011918},554377.166193299,554377.166193299,{"$f":"SUM(P27:P28)","v":554377.166193299},554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299,554377.166193299]
[null,null,"MCC, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"GRP, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,0,{"$f":"$G$29*SUM($J$22:J22)","v":0},{"$f":"$G$29*SUM($J$22:K22)","v":529169.12741768791},{"$f":"$G$29*SUM($J$22:L22)","v":545757.9631011918},{"$f":"$G$29*SUM($J$22:M22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:N22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:O22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:P22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:Q22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:R22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:S22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:T22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:U22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:V22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:W22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:X22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:Y22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:Z22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:AA22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:AB22)","v":554377.166193299},{"$f":"$G$29*SUM($J$22:AC22)","v":554377.166193299}]
[null,null,"Assumed % of project costs to date, lagged one year",null,null,null,{"$f":"'Combined Cost-Benefit'!G47","v":0.15}]
[null,"Administration & controls, const. 2009 $, deflated with PHP inflation",null,null,null,null,null,null,null,{"$f":"J31+J33","v":0},388057.36010630446,12165.146167902869,6320.7489342119097,0,0]
[null,null,"MCC, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,{"$f":"$G$32*J22","v":0},388057.36010630446,12165.146167902869,6320.7489342119097,0,0]
[null,null,"Assumed % of project costs each year",null,null,null,{"$f":"'Assumptions & Data'!G59","v":0.11}]
[null,null,"GRP, const. 2009 $ (deflated with PHP inflation)",null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Cost sensitivity factor",null,null,null,null,1]
[]
["Benefits",null,null,null,null,null,null,null,null,{"$f":"($F$7*J64)","v":0},{"$f":"($F$7*K64)","v":0},{"$f":"($F$7*L64)","v":0},0,429783.60181690357,4752468.4177951496,8122091.1110227192,9089621.3699523788,10902719.371002506,9233914.7910623383,22817761.915931262,11125952.924353378,20952312.694872972,2031762.776673991,15565909.55443806,4996105.1730902474,6701637.1001707911,16600776.045890721,22980741.433776908,19642259.745274376,9074835.8835958019]
["Parameters"]
[null,"Tax/GDP ratio"]
[null,"GDP deflator (US; base year = 2009)",null,null,null,null,{"$f":"'Assumptions & Data'!P13","v":96.334911044706246},{"$f":"'Assumptions & Data'!Q13","v":98.425196850393689},{"$f":"'Assumptions & Data'!R13","v":100},{"$f":"'Assumptions & Data'!S13","v":101.49999999999999},{"$f":"'Assumptions & Data'!T13","v":103.12400000000001},{"$f":"'Assumptions & Data'!U13","v":104.98023200000002},{"$f":"'Assumptions & Data'!V13","v":106.97485640800002},{"$f":"'Assumptions & Data'!W13","v":109.11435353616001},{"$f":"'Assumptions & Data'!X13","v":111.29664060688323},{"$f":"'Assumptions & Data'!Y13","v":113.5225734190209},{"$f":"'Assumptions & Data'!Z13","v":115.79302488740133},{"$f":"'Assumptions & Data'!AA13","v":118.10888538514934},{"$f":"'Assumptions & Data'!AB13","v":120.47106309285232},{"$f":"'Assumptions & Data'!AC13","v":122.88048435470938},{"$f":"'Assumptions & Data'!AD13","v":125.33809404180356},{"$f":"'Assumptions & Data'!AE13","v":127.84485592263964},{"$f":"'Assumptions & Data'!AF13","v":130.40175304109243},{"$f":"'Assumptions & Data'!AG13","v":133.0097881019143},{"$f":"'Assumptions & Data'!AH13","v":135.66998386395258},{"$f":"'Assumptions & Data'!AI13","v":138.38338354123164},{"$f":"'Assumptions & Data'!AJ13","v":141.15105121205625},{"$f":"'Assumptions & Data'!AK13","v":143.97407223629739},{"$f":"'Assumptions & Data'!AL13","v":146.85355368102333},{"$f":"'Assumptions & Data'!AM13","v":149.79062475464383}]
[null,"GDP deflator (Philippines; base year = 2009)",null,null,null,null,{"$f":"'Assumptions & Data'!P27","v":90.453038927790558},{"$f":"'Assumptions & Data'!Q27","v":97.276264591439684},{"$f":"'Assumptions & Data'!R27","v":100},{"$f":"'Assumptions & Data'!S27","v":103.99999999999999},{"$f":"'Assumptions & Data'!T27","v":108.36799999999998},{"$f":"'Assumptions & Data'!U27","v":113.027824},{"$f":"'Assumptions & Data'!V27","v":118.00104825599998},{"$f":"'Assumptions & Data'!W27","v":123.31109542751994},{"$f":"'Assumptions & Data'!X27","v":128.86009472175837},{"$f":"'Assumptions & Data'!Y27","v":134.65879898423748},{"$f":"'Assumptions & Data'!Z27","v":140.71844493852814},{"$f":"'Assumptions & Data'!AA27","v":147.05077496076191},{"$f":"'Assumptions & Data'!AB27","v":153.66805983399618},{"$f":"'Assumptions & Data'!AC27","v":160.58312252652601},{"$f":"'Assumptions & Data'!AD27","v":167.80936304021964},{"$f":"'Assumptions & Data'!AE27","v":175.36078437702952},{"$f":"'Assumptions & Data'!AF27","v":183.25201967399585},{"$f":"'Assumptions & Data'!AG27","v":191.4983605593257},{"$f":"'Assumptions & Data'!AH27","v":200.11578678449533},{"$f":"'Assumptions & Data'!AI27","v":209.12099718979761},{"$f":"'Assumptions & Data'!AJ27","v":218.53144206333849},{"$f":"'Assumptions & Data'!AK27","v":228.36535695618866},{"$f":"'Assumptions & Data'!AL27","v":238.64179801921716},{"$f":"'Assumptions & Data'!AM27","v":249.38067893008196}]
[null,"Foreign direct investment, net inflows (% of GDP)"]
[null,null,"Average (1970-2007)",null,null,"% of GDP",1.1017276353021833E-2]
[null,null,"Standard deviation (1970-2007)",null,null,"% of GDP",3.99307762449699E-2]
[null,"Real GDP growth rate (WOP)",null,null,null,"%",{"$f":"'Assumptions & Data'!P7","v":7.0788153287707406E-2},{"$f":"'Assumptions & Data'!Q7","v":3.8389875931086802E-2},{"$f":"'Assumptions & Data'!R7","v":1.4999999999999999E-2},{"$f":"'Assumptions & Data'!S7","v":3.5000000000000003E-2},{"$f":"'Assumptions & Data'!T7","v":4.1000000000000002E-2},{"$f":"'Assumptions & Data'!U7","v":4.2999999999999997E-2},{"$f":"'Assumptions & Data'!V7","v":4.3999999999999997E-2},{"$f":"'Assumptions & Data'!W7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!X7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!Y7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!Z7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AA7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AB7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AC7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AD7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AE7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AF7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AG7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AH7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AI7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AJ7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AK7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AL7","v":4.4999999999999998E-2},{"$f":"'Assumptions & Data'!AM7","v":4.4999999999999998E-2}]
[null,"Real GDP (WOP)",null,null,null,"const. 2009 $",{"$f":"'Assumptions & Data'!P14","v":149522827365.85562},{"$f":"'Assumptions & Data'!Q14","v":169579743282.31873},{"$f":"'Assumptions & Data'!R14","v":166570518973.1824},{"$f":"'Assumptions & Data'!S14","v":176646804554.41727},{"$f":"'Assumptions & Data'!T14","v":188595152686.88638},{"$f":"'Assumptions & Data'!U14","v":201535410859.80023},{"$f":"'Assumptions & Data'!V14","v":215564965231.48889},{"$f":"'Assumptions & Data'!W14","v":230786599173.44769},{"$f":"'Assumptions & Data'!X14","v":247083074472.92566},{"$f":"'Assumptions & Data'!Y14","v":264530288628.72214},{"$f":"'Assumptions & Data'!Z14","v":283209498470.3728},{"$f":"'Assumptions & Data'!AA14","v":303207698595.20483},{"$f":"'Assumptions & Data'!AB14","v":324618026527.87109},{"$f":"'Assumptions & Data'!AC14","v":347540196489.31213},{"$f":"'Assumptions & Data'!AD14","v":372080963795.33441},{"$f":"'Assumptions & Data'!AE14","v":398354622047.64697},{"$f":"'Assumptions & Data'!AF14","v":426483535432.92316},{"$f":"'Assumptions & Data'!AG14","v":456598708608.95874},{"$f":"'Assumptions & Data'!AH14","v":488840396832.05707},{"$f":"'Assumptions & Data'!AI14","v":523358759167.18329},{"$f":"'Assumptions & Data'!AJ14","v":560314557823.08179},{"$f":"'Assumptions & Data'!AK14","v":599879906869.3634},{"$f":"'Assumptions & Data'!AL14","v":642239073822.56519},{"$f":"'Assumptions & Data'!AM14","v":687589337834.39856}]
[null,"Real GDP (WOP)",null,null,null,"const. 2009 $, deflated with PHP inflation",{"$f":"'Assumptions & Data'!P15","v":159245819092.28857},{"$f":"'Assumptions & Data'!Q15","v":171582653636.04687},{"$f":"'Assumptions & Data'!R15","v":166570518973.1824},{"$f":"'Assumptions & Data'!S15","v":172400487137.2438},{"$f":"'Assumptions & Data'!T15","v":179468907109.87079},{"$f":"'Assumptions & Data'!U15","v":187186070115.59518},{"$f":"'Assumptions & Data'!V15","v":195422257200.68137},{"$f":"'Assumptions & Data'!W15","v":204216258774.7121},{"$f":"'Assumptions & Data'!X15","v":213405990419.57404},{"$f":"'Assumptions & Data'!Y15","v":223009259988.45486},{"$f":"'Assumptions & Data'!Z15","v":233044676687.93539},{"$f":"'Assumptions & Data'!AA15","v":243531687138.89246},{"$f":"'Assumptions & Data'!AB15","v":254490613060.14261},{"$f":"'Assumptions & Data'!AC15","v":265942690647.84903},{"$f":"'Assumptions & Data'!AD15","v":277910111727.00226},{"$f":"'Assumptions & Data'!AE15","v":290416066754.71735},{"$f":"'Assumptions & Data'!AF15","v":303484789758.67957},{"$f":"'Assumptions & Data'!AG15","v":317141605297.82007},{"$f":"'Assumptions & Data'!AH15","v":331412977536.22205},{"$f":"'Assumptions & Data'!AI15","v":346326561525.35205},{"$f":"'Assumptions & Data'!AJ15","v":361911256793.99286},{"$f":"'Assumptions & Data'!AK15","v":378197263349.72253},{"$f":"'Assumptions & Data'!AL15","v":395216140200.46002},{"$f":"'Assumptions & Data'!AM15","v":413000866509.48059}]
[null,"Phasing in of benefits (% of full benefits realized)",null,null,null,null,0,0,0,0,0,0,0,0.2,0.4,0.6,0.8,1,1,1,1,1,1,1,1,1,1,1,1,1]
[]
["Total benefits"]
[null,"Business & investor confidence"]
[null,null,"RIPS influence on BIR corruption perception",null,null,null,0.15]
[null,null,"Fraction of perceived corruption rating accounted for by BIR",null,null,null,0.1]
[null,null,"Standard deviation of FDI inflows / GDP, 1970-2008",null,null,null,{"$f":"'1970-2008 Raw Data'!Y124*100","v":0},"percentage points"]
[null,null,"Frac. of variation in FDI/GDP expl. by perceived corruption ratings",null,null,null,{"$f":"'ERR & Sensitivity Analysis'!G17","v":0.25}]
[null,null,"OLS regression coef't rGDP growth vs. FDI/GDP",null,null,null,{"$f":"'1970-2008 Raw Data'!C85","v":0.65199693712617324}]
[]
[null,null,"FDI inflows / GDP, WOP",null,null,null,null,{"$f":"'1970-2008 Raw Data'!Y122","v":0},9.248109322562599E-3,2.4706031742438302E-2,1.32236553136755E-2,1.1960751971368099E-2,1.1977760477315301E-2,4.3038061968236306E-3,2.2770670488498398E-2,2.4826579400799898E-2,1.9940672263122201E-2,1.83105982101638E-2,1.4840115171161199E-2,3.5092003391848099E-2,1.6374047500768301E-2,2.9507641905828001E-2,2.7381626772715402E-3,2.0074487158811199E-2,6.1657404403046802E-3,7.9144052170166106E-3,1.8760718885254098E-2,2.4852428390543101E-2,2.0327312045053798E-2,8.9869224383883149E-3]
[null,null,"FDI inflows / GDP explained by perceived corruption ratings",null,null,null,null,{"$f":"$G$55*H58","v":0},2.3120273306406498E-3,6.1765079356095754E-3,3.3059138284188749E-3,2.9901879928420248E-3,2.9944401193288252E-3,1.0759515492059077E-3,5.6926676221245994E-3,6.2066448501999745E-3,4.9851680657805502E-3,4.5776495525409501E-3,3.7100287927902998E-3,8.7730008479620248E-3,4.0935118751920753E-3,7.3769104764570001E-3,6.8454066931788505E-4,5.0186217897027997E-3,1.54143511007617E-3,1.9786013042541527E-3,4.6901797213135246E-3,6.2131070976357752E-3,5.0818280112634494E-3,2.2467306095970787E-3]
[null,null,null,"Average (cf. stdev of FDI inflows / GDP, 1970-2008, above)",null,null,{"$f":"AVERAGE(H59:AD59)","v":3.9880719631414851E-3}]
[null,null,"FDI inflows / GDP explained by BIR",null,null,null,null,null,null,{"$f":"$G$53*J59","v":6.1765079356095758E-4},3.3059138284188751E-4,2.9901879928420248E-4,2.9944401193288253E-4,1.0759515492059078E-4,5.6926676221245994E-4,6.2066448501999752E-4,4.9851680657805506E-4,4.5776495525409505E-4,3.7100287927903001E-4,8.7730008479620252E-4,4.0935118751920754E-4,7.3769104764570006E-4,6.8454066931788513E-5,5.0186217897027995E-4,1.54143511007617E-4,1.9786013042541527E-4,4.6901797213135248E-4,6.2131070976357758E-4,5.0818280112634498E-4,2.2467306095970787E-4]
[null,null,"FDI inflows / GDP explained by RIPS (= WP-WOP increment in FDI inflows / GDP)",null,null,null,null,null,null,{"$f":"$G$52*J61","v":9.264761903414363E-5},4.9588707426283128E-5,4.4852819892630368E-5,4.4916601789932375E-5,1.6139273238088614E-5,8.5390014331868992E-5,9.3099672752999628E-5,7.4777520986708262E-5,6.866474328811425E-5,5.5650431891854498E-5,1.3159501271943038E-4,6.1402678127881125E-5,1.10653657146855E-4,1.0268110039768276E-5,7.5279326845541987E-5,2.3121526651142551E-5,2.9679019563812289E-5,7.0352695819702875E-5,9.3196606464536637E-5,7.6227420168951742E-5,3.3700959143956179E-5]
[null,null,"rGDP growth explained by RIPS (= incremental rGDP growth WP)",null,null,null,null,null,null,{"$f":"$G$56*J62","v":6.0405963842294194E-5},3.2331685357982524E-5,2.9243901191466894E-5,2.9285486793151898E-5,1.0522756718676193E-5,5.5674027805538616E-5,6.0700701482404802E-5,4.8754714649221929E-5,4.4769202312405453E-5,3.6283911143237842E-5,8.5799545234148422E-5,4.0034358070722761E-5,7.2145845541559154E-5,6.6947762960034248E-6,4.9081890532213482E-5,1.5075164558226129E-5,1.9350629852513386E-5,4.5869742193015607E-5,6.0763901965431205E-5,4.9700044475186421E-5,2.1972922140073731E-5]
[null,null,"rGDP explained by RIPS (= incremental rGDP growth WP)",null,null,null,null,null,null,{"$f":"J47*J48*J63","v":0},{"$f":"K47*K48*K63","v":0},{"$f":"L47*L48*L63","v":0},0,429783.60181690357,4752468.4177951496,8122091.1110227192,9089621.3699523788,10902719.371002506,9233914.7910623383,22817761.915931262,11125952.924353378,20952312.694872972,2031762.776673991,15565909.55443806,4996105.1730902474,6701637.1001707911,16600776.045890721,22980741.433776908,19642259.745274376,9074835.8835958019]

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[null,"Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,null,null,null,null,null,"Last updated: May 2017"]
[null,{"$f":"IF('ERR & Sensitivity Analysis'!I12=\"y\",IF('ERR & Sensitivity Analysis'!I16=\"y\",\"\",\"Note: Current calculations are based on user input and are not the original MCC estimates\"),\"Note: Current calculations are based on user input and are not the original MCC estimates\")","v":""}]
["(Unless otherwise indicated, monetary figures in constant 2009 US dollars)"]
[null,null,null,null,null,null,"Year"]
["Time Series",null,null,null,null,"Units",1998,1999,2000,2001,2002,2003,2004,2005,2006,2007,2008,2009,2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030]
["Official exchange rate",null,null,null,null,"PHP/$",40.893050000000002,39.088983333333303,44.192250000000001,50.992649999999998,51.603566666666701,54.203333333333298,56.039916666666699,55.085491666666698,51.314272500000001,46.148391177755002,44.474560934768803,46.5,{"$f":"R6","v":46.5},{"$f":"S6","v":46.5},46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,46.5,{"$f":"AJ6","v":46.5},46.5,46.5]
["Real GDP growth rate",null,null,null,null,"%",{"$f":"-0.576722189193092/100","v":-5.7672218919309201E-3},3.3963963963963999E-2,5.9684586564433303E-2,1.75567340897879E-2,4.4494071968663902E-2,4.9297306915335501E-2,6.3794903743625994E-2,4.9518691485241198E-2,5.34101750694373E-2,7.0788153287707406E-2,3.8389875931086802E-2,1.4999999999999999E-2,3.5000000000000003E-2,4.1000000000000002E-2,4.2999999999999997E-2,4.3999999999999997E-2,4.4999999999999998E-2,{"$f":"W7","v":4.4999999999999998E-2},{"$f":"X7","v":4.4999999999999998E-2},4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]
["GDP (base year = 1985)",null,null,null,null,"const. 1985 PHP",{"$f":"G10/(G9/100)","v":888000000000.0011},{"$f":"H10/(H9/100)","v":918159999999.99878},972959999999.99902,990042000000.00085,1034092999999.9996,1085071000000,1154292999999.999,1211452078950.5715,1276155946575.5566,1366492669340.7695,1418952153377.5,{"$f":"Q8*(100%+R7)","v":1440236435678.1624},1490644710926.8979,1551761144074.9006,1618486873270.1213,1689700295694.0068,1765736809000.2371,1845194965405.2476,1928228738848.4836,2014999032096.6653,2105673988541.0151,2200429318025.3608,2299448637336.502,2402923826016.6445,2511055398187.3936,2624052891105.8262,2742135271205.5884,2865531358409.8398,2994480269538.2822,3129231881667.5049,3270047316342.5425,3417199445577.9565,3570973420628.9644]
["GDP deflator (Philippines; base year = 1985)",null,null,null,null,"#",300.119369369369,324.22508059597499,344.79598339089,366.79999434367397,383.31871504787301,397.79913019516698,422.03790545381497,449.381264012364,472.60399256476501,486.45252318319598,523.14753508854699,{"$f":"Q9*1.028","v":537.79566607102629},{"$f":"R9*1.04","v":559.3074927138673},{"$f":"S9*1.042","v":582.79840740784971},{"$f":"T9*1.043","v":607.85873892638722},{"$f":"U9*1.044","v":634.60452343914824},{"$f":"V9*1.045","v":663.16172699390984},{"$f":"W9*1.045","v":693.00400470863576},{"$f":"X9*1.045","v":724.18918492052433},756.77769824194786,790.83269466283548,826.42016592266305,863.60907338918287,902.471481691696,943.08269836782222,985.5214197943742,1029.8698836851211,1076.2140284509514,1124.6436597312443,1175.2526244191502,1228.1389925180117,1283.4052471813222,1341.1584833044817]
["GDP",null,null,null,null,"current PHP",2665060000000,2976905000000,3354727000000,3631474000000,3963872000000,4316403000000,4871554000000,5444038665292.1396,6031163954868.75,6647338069121.5801,7423213214480.25,{"$f":"R8*(R9/100)","v":7745529132252.9814},8337287557957.1084,9043639234442.3496,9838113897548.875,10722914509038.83,{"$f":"W8*(W9/100)","v":11709690716733.127},12787275004940.492,13964023987270.139,15249063294698.672,16652358344393.316,18184791621036.109,19858247069961.957,21685702256575.203,23681329006736.535,25860603308581.461,28240425328053.672,30839250468867.812,33677232493265.363,36776379813458.109,40160726165791.578,43856516991198.547,47892412967313.586]
["GDP",null,null,null,null,"current $, offical exchange",{"$f":"G10/G6","v":65171465566.887276},{"$f":"H10/H6","v":76157135492.992752},75912111286.481232,71215635978.91069,76813915317.222855,79633534222.987564,86930072165.822235,98828902140.605438,117533848986.53197,144042682734.4267,166909196144.01447,166570518973.1824,179296506622.73352,194486865256.82474,211572341882.77151,230600312022.34042,251821305736.19629,274995161396.5697,300301591124.08899,327936845047.28326,358115233212.75952,391070787549.16364,427059076773.37543,466359188313.44525,509275892617.98999,556142006636.1604,607320974796.85315,663209687502.53357,724241558994.9541,790889888461.46472,863671530447.13074,943150903036.52783,1029944364888.4642]
["GDP deflator (US; base year = 2000)",null,null,null,null,"#",96.472676837725402,97.866646844569999,100,102.408805862444,104.201008241978,106.421588713926,109.47862837564401,113.017551549687,116.579377197032,119.67617299232499,122.27292014215899,{"$f":"Q12*101.6%","v":124.22928686443355},{"$f":"R12*101.5%","v":126.09272616740004},{"$f":"S12*101.6%","v":128.11020978607846},{"$f":"T12*101.8%","v":130.41619356222787},{"$f":"U12*101.9%","v":132.89410123991021},{"$f":"V12*102%","v":135.55198326470841},{"$f":"W12*102%","v":138.26302293000259},{"$f":"X12*102%","v":141.02828338860266},143.84884905637472,146.7258260375022,149.66034255825224,152.65354940941728,155.70662039760563,158.82075280555776,161.99716786166891,165.2371112189023,168.54185344328036,171.91269051214596,175.35094432238887,178.85796320883665,182.43512247301339,186.08382492247367]
["GDP deflator (US; base year = 2009)",null,null,null,null,null,{"$f":"G12/$R$12*100","v":77.656951329843977},78.779045839140935,80.496316548227469,82.435316540292661,83.877973440907212,85.665458926814594,88.126263249915979,90.974966050492213,93.842104498474995,96.334911044706246,{"$f":"Q12/$R$12*100","v":98.425196850393689},100,{"$f":"S12/$R$12*100","v":101.49999999999999},103.12400000000001,104.98023200000002,106.97485640800002,109.11435353616001,111.29664060688323,113.5225734190209,115.79302488740133,118.10888538514934,120.47106309285232,122.88048435470938,125.33809404180356,127.84485592263964,130.40175304109243,133.0097881019143,135.66998386395258,138.38338354123164,141.15105121205625,143.97407223629739,146.85355368102333,149.79062475464383]
["GDP",null,null,null,null,"const. 2009 $",{"$f":"G11/G13*100","v":83922256090.21756},{"$f":"H11/H13*100","v":96671817590.2995},94305074494.930817,86389716165.039505,91578172631.148453,92958743489.624924,98642639503.842926,108633073944.4895,125246390854.80225,149522827365.85562,169579743282.31873,{"$f":"R11/R13*100","v":166570518973.1824},176646804554.41727,{"$f":"T11/T13*100","v":188595152686.88638},201535410859.80023,215564965231.48889,{"$f":"W11/W13*100","v":230786599173.44769},247083074472.92566,264530288628.72214,283209498470.3728,303207698595.20483,324618026527.87109,347540196489.31213,372080963795.33441,398354622047.64697,426483535432.92316,456598708608.95874,488840396832.05707,523358759167.18329,560314557823.08179,599879906869.3634,642239073822.56519,687589337834.39856]
["GDP",null,null,null,null,"const. 2009 $, deflated with PHP inflation",{"$f":"G11/G27*100","v":116783304613.14867},126322668601.79443,118403944415.6985,104415106261.05751,107769824769.42201,107658781350.35146,110773500337.01376,118273189182.87802,133746636922.33043,159245819092.28857,171582653636.04687,{"$f":"R11/R27*100","v":166570518973.1824},{"$f":"S11/S27*100","v":172400487137.2438},179468907109.87079,187186070115.59518,195422257200.68137,204216258774.7121,213405990419.57404,223009259988.45486,233044676687.93539,243531687138.89246,254490613060.14261,265942690647.84903,277910111727.00226,290416066754.71735,303484789758.67957,317141605297.82007,331412977536.22205,346326561525.35205,361911256793.99286,378197263349.72253,395216140200.46002,413000866509.48059]
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[null,"CAGR in population growth rate (1998-2008)",null,null,null,"%",null,null,null,null,null,null,null,null,null,null,{"$f":"(Q17/G17)^(1/(Q5-G5))-1","v":-1.4040083545433957E-2}]
["Real interest rate (%)",null,null,null,null,null,5.7216019477571801E-2,3.4658318190868398E-2,4.2904030270035295E-2,5.6587106263624995E-2,4.4352900371104599E-2,5.4867530259007598E-2,3.7568661176711399E-2,3.4805301569576001E-2,4.3843826213511704E-2,5.5971446875238903E-2,1.12298221466707E-2]
[null,"Average, 1998-2008",null,null,null,null,{"$f":"AVERAGE(G19:Q19)","v":4.3091360255811034E-2}]
["CPI (Philippines; base year = 2005)",null,null,null,null,null,69.944793940171905,74.104506355116001,77.025292078572207,82.237771215816693,84.709205289510905,87.726280652201297,92.893824624470398,100,106.258826550263,109.205289510849,119.36063679548,{"$f":"Q21*(1+R22)","v":126.52227500320882},{"$f":"R21*(1+S22)","v":130.95055462832113},{"$f":"S21*(1+T22)","v":135.53382404031237},{"$f":"T21*(1+U22)","v":140.2775078817233},{"$f":"U21*(1+V22)","v":145.18722065758359}]
[null,"Annual change in CPI, %",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.06,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,{"$f":"V22","v":3.5000000000000003E-2},{"$f":"W22","v":3.5000000000000003E-2},{"$f":"X22","v":3.5000000000000003E-2},3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.5000000000000003E-2]
[]
["Data series for BA"]
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[null,"GDP deflator (Philippines; base year = 2005)",null,null,null,"#",{"$f":"G9/$N$9*100","v":66.78502051681258},{"$f":"H9/$N$9*100","v":72.149220842249989},76.726826639884905,81.623339404195121,{"$f":"K9/$N$9*100","v":85.299220449325759},88.52152104503898,93.915331868887904,{"$f":"N9/$N$9*100","v":100},{"$f":"O9/$N$9*100","v":105.16771178777095},108.2494002620038,116.41507490044209,119.67469699765448,124.46168487756064,129.68907564241817,135.26570589504217,141.217396954424,147.57217981737307,154.21292790915487,161.15250966506682,168.40437259999482,175.98256936699457,183.90178498850932,192.17736531299224,200.82534675207685,209.86248735592028,219.30629928693671,229.17508275484889,239.48796147881706,250.26491974536381,261.52684113390518,273.29554898493086,285.59384868925275,298.44557188026914]
[null,"GDP deflator (Philippines; base year = 2009)",null,null,null,null,{"$f":"G26/$R$26*100","v":55.805464473514817},60.287782340208516,64.112822981610464,68.204341813202902,71.275902583649369,73.968452200696959,78.475512556115817,83.559852256789014,87.87798459170709,90.453038927790558,97.276264591439684,100,{"$f":"S26/$R$26*100","v":103.99999999999999},108.36799999999998,113.027824,118.00104825599998,123.31109542751994,128.86009472175837,134.65879898423748,140.71844493852814,147.05077496076191,153.66805983399618,160.58312252652601,167.80936304021964,175.36078437702952,183.25201967399585,191.4983605593257,200.11578678449533,209.12099718979761,218.53144206333849,228.36535695618866,238.64179801921716,249.38067893008196]
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[null,"GDP per capita",null,null,null,"current PHP",{"$f":"G10/G16","v":35730.779823941186},39098.746832696859,43181.28777696727,45829.30465221568,49064.532935866424,52419.177866657526,58055.952637927061,63676.003185463473,69244.834650490768,74926.443424440891,82162.051879149774,84217.555346099427,89075.048923079041,94964.29240547154,101559.2247174771,108846.37215221401,116907.36187475765,125594.3473857146,134957.57696678097,145051.43491829425,155934.78877833203,167671.36615526085,180330.1637320494,193985.89122401548,208719.45331470386,224618.47285903443,241777.85893061955,260300.42360329512,280297.55169769964,301889.9280946228,325208.32762050576,350394.47294983629,377601.9664473962]
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[null,null,"CAGR, 1998-2008",null,null,null,{"$f":"(Q32/G32)^(1/(Q5-G5))-1","v":2.808699102308343E-2}]
[null,"PPP exchange rate",null,null,null,"PHP/(2005 int'l $)",{"$f":"G30/G32","v":21.754887382116348},{"$f":"H30/H32","v":21.754887382116252},21.754887382116255,21.754887382116372,21.754887382116273,21.754887382116351,21.75488738211633,21.754887382116291,21.754887382116312,21.754887382116348,{"$f":"Q30/Q32","v":21.754886659750078},{"$f":"Q34","v":21.754886659750078},{"$f":"R34","v":21.754886659750078},21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078,21.754886659750078]
[null,"GDP per capita",null,null,null,"const. 2009 $",{"$f":"G14/G16","v":1125.1557768635494},1269.6901385229867,1213.8736059875941,1090.2406628674851,1133.5482748351724,1128.9077755815761,1175.5576161354709,1270.6228570044152,1437.9754372802913,1685.3684209821879,1876.9526433695892,1811.1302224967619,1887.283201929743,1980.3759041828241,2080.4577272823594,2188.1611019827956,{"$f":"W14/W16","v":2304.1302386287275},2426.8061394232473,2556.5959225077718,2693.9322987727028,2839.2752220784596,2993.1136479776533,3155.9674081800181,3328.3892084907579,3510.9667584753629,3704.3250416619853,3909.1287356884982,4126.0847924381751,4355.9451888881667,4599.5098601216814,4857.6298267311286,5131.2105296690761,5421.2153864899647]
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[null,null,"(i.e., divide flows denominated in 2009 $ by this figure)"]
[null,"Population (CIA World Factbook)",null,null,null,"# people",null,null,null,null,null,null,null,null,null,null,null,97976603,{"$f":"R39*(1+$R$40)","v":99894005.120710015},{"$f":"S39*(1+$R$40)","v":101848930.80092232},103842114.37669638,105874304.55504833,107946264.69519064,110058773.09527552,112212623.28475007,114408624.32243264,116647601.10042265,118930394.65395793,121257862.4773359,123630878.84601738,126050335.14503394,128517140.20382227,131032220.63761108,133596521.19548914,136211005.11528486,138876654.48539099,141594470.61367011,144365474.40357965,147190706.73765773]
[null,"Population growth rate (CIA World Factbook)",null,null,null,"%",null,null,null,null,null,null,null,null,null,null,null,1.9570000000000001E-2]
[null,"Exchange rate",null,null,null,"(2009 const PHP)/(2005 int'l $)",null,"(i.e., divide flows denominated in 2009 PHP by this figure)"]
[null,"GDP",null,null,null,"constant 2009$, deflated using PHP inflation",{"$f":"(R21/N21)*N34","v":27.524778440239551},null,{"$f":"I11/I27*100","v":118403944415.6985},104415106261.05751,107769824769.42201,107658781350.35146,110773500337.01376,118273189182.87802,133746636922.33043,159245819092.28857,171582653636.04687,{"$f":"R11/R27*100","v":166570518973.1824},172400487137.2438,179468907109.87079,187186070115.59518,195422257200.68137,204216258774.7121,213405990419.57404,223009259988.45486,233044676687.93539,243531687138.89246,254490613060.14261,265942690647.84903,277910111727.00226,290416066754.71735,303484789758.67957,317141605297.82007,331412977536.22205,346326561525.35205,361911256793.99286,378197263349.72253,395216140200.46002,413000866509.48059]
[]
["Wage Data"]
[null,"Accountant, private sector (bank)",null,null,null,"monthly wage (PHP)",null,null,null,null,null,null,null,null,17446]
[null,null,null,null,null,"annual wage (current $)",null,null,null,null,null,null,null,null,{"$f":"12*O45/O$6","v":4079.8006051825055}]
[null,null,null,null,null,"annual wage (const. 2009 $)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"O46*(R13/O13)","v":4347.5161037642811},{"$f":"R47*(1+S$36*$G$57)","v":4438.916573018807},{"$f":"S47*(1+T$36*$G$57)","v":4548.3942439999773},{"$f":"T47*(1+U$36*$G$57)","v":4663.3248455977546},4784.0328553325526,4910.8060073221295,5041.5359331907976,5176.3509570511669,5315.3837381915655,5458.7714193431293,5606.6557801062445,5759.1833957160889,5916.5058013333473,6078.7796620527433,6246.1669488288053,6418.8351205252757,6596.9573123018827,6780.7125305596892,6970.2858546740226,7165.8686457520225,7367.6587626602395,7575.8607855762866]
[null,null,null,null,null,"annual wage (const. 2009 $, deflated with PHP inflation)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"O46*(R27/O27)","v":4642.5741602265989},{"$f":"R48*(1+S31*$G$57)","v":4682.0314021788063},{"$f":"S48*(1+T31*$G$57)","v":4736.2106909932845},4796.2566764669091,4860.0062063609048,4927.5775335304816,4996.6734256641248,5067.3234267035486,5139.5578103686721,5213.407594141031,5288.9045536431959,5366.0812374198085,5444.9709821261122,5525.607928130139,5608.0270355349758,5692.2641006278209,5778.3557727627813,5866.3395716846599,5956.2539053012697,6048.1380879120088,6142.0323589008185,6237.9779019018106]
[null,"Office clerk, government",null,null,null,"monthly wage (PHP)",null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(9891,15401)","v":12646}]
[null,null,null,null,null,"annual wage (current $)",null,null,null,null,null,null,null,null,null,null,{"$f":"12*Q49/Q$6","v":3412.1078839333768}]
[null,null,null,null,null,"annual wage (const. 2009 $)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q50*(R13/Q13)","v":3466.7016100763108},{"$f":"R51*(1+S$36*$G$57)","v":3539.584181724992},{"$f":"S51*(1+T$36*$G$57)","v":3626.8814818843211},3718.52693922054,3814.7792915314171,3915.8679774907832,4020.1117879051176,4127.6130481936198,4238.4775406368981,4352.8146226048839,4470.7373488988023,4592.3625983505335,4717.8112048277371,4847.2080927983516,4980.6824176134896,5118.367710673313,5260.4020296463068,5406.9281139183577,5558.0935454542296,5714.0509152604627,5874.957995645399,6040.9779184788667]
[null,null,null,null,null,"annual wage (const. 2009 $, deflated with PHP inflation)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q50*(R27/Q27)","v":3507.6469046835114},{"$f":"R52*(1+S$31*$G$57)","v":3537.4583988728159},{"$f":"S52*(1+T$31*$G$57)","v":3578.3929770075424},3623.7600746168032,3671.9253453244633,3722.9781338016546,3775.1827909173721,3828.5616382785797,3883.1375488683043,3938.9339576106513,3995.9748722350196,4054.2848844437549,4113.8891813876799,4174.8135574541566,4237.0844263725421,4300.7288336420897,4365.7744692875704,4432.249680948069,4500.1834873046673,4569.6055918528482,4640.5463970257561,4713.0370186745831]
[null,"Executive official, central government",null,null,null,"monthly wage (PHP)",null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(34196,37950)","v":36073}]
[null,null,null,null,null,"annual wage (current $)",null,null,null,null,null,null,null,null,null,null,{"$f":"12*Q53/Q$6","v":9733.1146368123282}]
[null,null,null,null,null,"annual wage (const. 2009 $)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q54*(R13/Q13)","v":9888.8444710013264},{"$f":"R55*(1+S$36*$G$57)","v":10096.743649166981},10345.761165270689,10607.181897714894,10881.743901898846,11170.101656810457,11467.45947533618,11774.109243040366,12090.352706262442,12416.501809364701,12752.879043715526,13099.817808816924,13457.662785999602,13826.770325123751,14207.508844739161,14600.259246174161,15005.41534203948,15423.384299650241,15854.587099886956,16299.459012034691,16758.450085158667,17232.025656594036]
[null,null,null,null,null,"annual wage (const. 2009 $, deflated with PHP inflation)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q54*(R27/Q27)","v":10005.641846643073},{"$f":"R56*(1+S$31*$G$57)","v":10090.679805672868},{"$f":"S56*(1+T$31*$G$57)","v":10207.446612335369},10336.857280693652,10474.249800876905,10619.879030573073,10768.793991520035,10921.058356604713,11076.737371526677,11235.897884935081,11398.608379419094,11564.939003363877,11734.961603684786,11908.749759453094,12086.37881642707,12267.925922502856,12453.470064100153,12643.092103498315,12836.874817139116,13034.902934912841,13237.263180445208,13444.044312402993]
[null,"Assumed growth rate in real wages",null,null,null,"%",0.5,"as a percentage of rGDPpc"]
[]
["MCC Administration & controls, % Compact costs",null,null,null,null,null,0.11]
["BIR collections",null,null,null,null,"current PHP",337177000000,341320000000,360802000000,388679000000,394549000000,426010000000,468178000000,542697000000,652733000000,713596000000,778581000000]
["BIR collections as % of current GDP",null,null,null,null,"%",{"$f":"G60/G10","v":0.12651760185511771},0.11465599338910715,0.10755033121920204,0.10703064375512533,9.9536261513994403E-2,9.8695603723748693E-2,9.6104446342994448E-2,9.9686470535175306E-2,0.10822670464348283,0.10735064059925253,0.10488463385117974]
[]
["Breakdown of tax revenues"]
[null,"VAT"]
[null,"Income tax"]
[null,"Customs"]
[null,"TOTAL",null,null,null,null,null,null,null,null,null,null,0.124,null,null,0.14000000000000001]
["Breakdown of tax revenues (% of nominal GDP)",null,null,null,null,"%"]
[null,"VAT",null,null,null,"%"]
[null,"Income tax",null,null,null,"%"]
[null,"Customs",null,null,null,"%"]
[null,"TOTAL",null,null,null,"%"]
[null,null,"(Target is to raise tax effort by 0.3 pct pts/y for 5 years of project)"]
[]
["Budget deficit (% nominal GDP)",null,null,null,null,"%",null,null,null,null,null,0.05]
["Public debt (% nominal GDP)",null,null,null,null,"%"]
[null,"w/ contingent liabilities",null,null,null,"%",null,null,null,null,null,null,0.78]
[null,"w/o contingent liabilities",null,null,null,"%",null,null,null,null,null,null,0.94]
["Debt svc (% of nat. gov't revenues)",null,null,null,null,"%",null,null,null,null,null,null,null,null,0.87]
["Interest payments (% of nat. gov't budget)",null,null,null,null,"%"]
["Non-interest expenditures (% nominal GDP)",null,null,null,null,"%",null,null,null,null,null,null,null,null,6.8000000000000005E-2]
["Capital expenditures (% nominal GDP)",null,null,null,null,"%",null,null,null,null,null,null,null,null,2.4E-2]
[]
[]
["Collections from assessmts & delinqu. acc'ts",null,null,null,null,"%",null,null,null,null,null,null,null,null,null,1.4E-2]
["Estimated tax gaps"]
[null,"Self-employed individuals",null,null,null,"%",null,null,null,null,null,null,null,0.7]
[null,"Employed individuals (wage earners)",null,null,null,"%",null,null,null,null,null,null,null,7.0000000000000007E-2]
[null,"Excise taxes",null,null,null,"%",null,null,null,null,null,null,null,0.16]
[null,"Consumption taxes, VAT",null,null,null,"%",null,null,null,null,null,null,null,{"$f":"AVERAGE(25%, 31%)","v":0.28000000000000003}]
[null,"Tariffs",null,null,null,"%",null,null,null,null,null,null,null,0.41]
[null,"Corporate taxes",null,null,null,"%",null,null,null,null,null,null,null,0.45]
[]
[]
["ANTI-CORRUPTION"]
["See WEF-GCR on frequency of irregular payments in tax collection (CP, 3 (n. 12))"]
[]
["Scalar data"]
["Cost parameters"]
["Parameter",null,null,null,null,"Value","Units","Source, Comments"]
["Exchange rate",null,null,null,null,null,"PHP/USD"]
[]
[]
[]
["Benefit parameters"]
["Parameter",null,null,null,null,"Units","Value","Source, Comments"]
["Wages of government employees"]
[null,"Entry-level employee"]
[null,"Supervisor"]
[null,"Manager"]
[]
["REVENUE"]
[null,"Increase in GDP for 0.3 pct. pt./y revenue increase over next 5y",null,null,null,null,null,"PHP",{"$f":"AVERAGE(60000000000,80000000000)","v":70000000000},"=",5.0000000000000001E-3]
[null,"Assuming 0.3 pct pts/y rev increase is achieved over the next 5y, this will raise expenditures and increase GDP by PHP60-80 billion/y (0.5 percentage points)"]
[null,"Increases in private investment from a 1% increase in NG capital outlays"]
[null,null,"First year",null,4.0000000000000001E-3]
[null,null,"Second year",null,3.0000000000000001E-3]
[null,"Increased spending from revenue increment of PHP (2%) per year"]
[null,null,"Capital investments up ",null,null,"PHP",{"$f":"AVERAGE(6000000000,7000000000)","v":6500000000},"=",{"$f":"AVERAGE(2%,3%)","v":2.5000000000000001E-2}]
[null,null,"Addtional health budget up",null,null,"PHP",{"$f":"AVERAGE(1200000000,1400000000)","v":1300000000},"=",{"$f":"AVERAGE(2.3%,2.5%)","v":2.4E-2}]
[null,null,"Addtional education budget up",null,null,"PHP",{"$f":"AVERAGE(8000000000,10000000000)","v":9000000000},"=",0.03]
[null,"Comparison of revenue btw computerized and non-computerized RDOs (1996-99)"]
[null,null,"Computerized",null,null,null,0.18679999999999999]
[null,null,"Non-computerized",null,null,null,8.4400000000000003E-2]
[]
["Client business processes"]
["BIR"]
[null,"Registration"]
[null,"Permit application"]
[null,"Clearance"]
[null,"Filing declarations"]
[null,"Self-assessment of tax liability"]
[null,"Preparing for audit"]
[]
["Agency business processes"]
["BIR"]
[null,"Issuance of Certificate of Registration"]
[null,"Issuance of Permits"]
[null,"Issuance of Clearances"]
[null,"Report preparation"]
[null,"Audit"]
[null,"Filing complaint affidavit"]
[null,"Generate info on taxpayer net worth as basis for tax due"]
[]
["BIR Cost to collect",null,null,null,null,null,null,null,6.0000000000000001E-3]
["BOC Cost to collect",null,null,null,null,null,null,null,null,null,null,null,null,5.7999999999999996E-3]
[]
["GDP elasticity of tax revenue"]
[]
["Marginal tax rates"]
[null,"Individual "]
[null,"Corporate"]
[null,"VAT"]
[]
["Fiscal policy"]
["About 1/3 of business mgrs identified high tax rates as a  major impediment to doing business (ADB, WB survey, 2007, cited in CP, 5)"]
[]
["Compliance"]
["Estimated tax evasion rate",null,null,null,null,null,0.36]
["(See Vicente.Philippine Tax Leakages - An Assessment.2006.pdf, p. 41 for details)"]
["Returns filing"]
[null,"Self-employed and professionals ",null,null,null,null,0.35,"of registered taxpayers"]
[null,"Corporations",null,null,null,null,0.31,"of registered corporations"]
[null,"Salaried individuals",null,null,null,null,0.03]
[null,"Private workers covered underr mandatory social security",null,null,null,null,1.0999999999999999E-2]
[]
["Mean customs clearance time (h)",null,null,null,null,null,null,null,null,null,null,28.5]
[null,"Yellow lane only",null,null,null,null,null,null,null,null,null,33.9]
[]
["Customs targets"]
[null,"Dwell Time of Shipments in Port (d)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.5,6,5.5,5,4,3]
[null,"Greenlane Processing (% of shipments)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.27,0.3,0.4,0.5,0.6,0.7]
[null,"Pre-Arrival Clearance (% of shipments)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0.1,0.15,0.2,0.25,0.3]
[null,"Customs Clearance Time (h)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,20,10,5,1,0.5]
[null,"Shipments Requiring Paper Documents (% of shipments)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,0.9,0.8,0.7,0.5,0.3]
[null,"Trade single window - e2m LCS (# of OGAs)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,20,42]
[null,"Trade single window - E-Services (# of OGAs)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,10,15,20,30,42]
[null,"Time to Import (d)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,15,12,10,8,5]
[null,"Time to Export (d)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,14,10,7,5,3]
[]
["Insurance"]
["Discrepancy on taxes on insurance premiums, 2007",null,null,null,null,"PHP",4400000000]
["Discrepancy on taxes on car insurance, 2007",null,null,null,null,"PHP",147000000]
[]
["\"Anomalies\""]
["Stop-filers"]
["Fictitious addresses"]
["Discrepancies in taxpayer declarations"]
["Improper use of tax credit certificates (TCCs)"]
["Exceeding limits on income tax holidays and tariff exemptions in SEZs"]
["Inadequate tracking of Tax Remittance Advice (TRAs) from Gov't employees and contractors"]
["Non-registered taxpayers"]
[]
["Miscellaneous"]
["In 2007, enrollees in Elec Filing and Payment System (eFPS) rose 29% to 22,235 or 1.2% of registered corporations, self-employed individuals and professionals and accounted for 55% of BIR collections"]

{"sheet":"WB NRIMP Tax Tables","index":15,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[[4,0,4,6],[16,0,16,3],[26,0,27,3],[29,0,29,6],[5,0,6,0],[5,1,6,1],[5,2,5,6],[18,4,22,4]]}
[]
["Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,"Last updated: May 2017"]
["Data Available From The World Bank Project Aprasial Document For The National Roads Improvement And Management Program."]
[{"$f":"IF('ERR & Sensitivity Analysis'!I12=\"y\",IF('ERR & Sensitivity Analysis'!I16=\"y\",\"\",\"Note: Current calculations are based on user input and are not the original MCC estimates\"),\"Note: Current calculations are based on user input and are not the original MCC estimates\")","v":""}]
["Table 1: Number of Registered Taxpayers"]
["Year","Employees","Businesses"]
[null,null,"Corporate","Professional","Individual","Total Business","VAT (active)"]
[2002,3815956,135228,54048,624241,{"$f":"SUM(C8:E8)","v":813517},{"$f":"204441+5979","v":210420}]
[2003,4327955,148849,68539,696179,{"$f":"SUM(C9:E9)","v":913567},{"$f":"225942+6985","v":232927}]
[2004,4903949,161551,77505,759997,999053,{"$f":"243700+8093","v":251793}]
[2005,5555534,174850,98615,832005,1105470,{"$f":"262000+9065","v":271065}]
[2006,6259158,193788,111000,925323,1230111,{"$f":"287077+9951","v":297028}]
[2007,6954719,217025,132838,1008756,1358619,{"$f":"322260+10508","v":332768}]
[2008,7417682,230648,136975,1083492,1451115,{"$f":"334105+10924","v":345029}]
["Percent Increase",{"$f":"((B14/B8)-1)*100","v":94.385941556978125},null,null,null,{"$f":"((F14/F8)-1)*100","v":78.375497992051791},{"$f":"((G14/G8)-1)*100","v":63.971580648227345}]
[]
["Table 2: Large Taxpayers"]
[null,2006,2007,2008]
["Total turnover audited (no. of cases)*",746,508,899]
["Number of performed audits (LA)",2061,2180,2428]
["Additional tax assessed (in million pesos)",10105,8733,17597]
["Additional tax collected (in million pesos)",2579,3381,2416]
["Cumulative stock of pending audits",1250,1707,1514]
[]
["Average number of audits per large TP (2006-08):",{"$f":"AVERAGE(B20/B19,C20/C19,D20/D19)","v":3.2516172700213879}]
[]
["* National Program Support for Tax Administration Reform Project. (2007). p. 63 clarifies that this is the number of TPs audited"]
[]
[]
["Table 3: Stop Filing - VAT"]
["Taxpayer Segment","Registered Taxpayers","Taxpayers               with Outstanding Returns","Returns Outstanding            end - June, 2008","New Cases                 in June - July, 2008","Closed Cases                   in June - July, 2008","Returns Outstanding                end - July, 2008"]
["Large",1137,209,196,0,40,{"$f":"D32+E32-F32","v":156}]
["Others",462756,146376,228772,181629,33349,{"$f":"D33+E33-F33","v":377052}]
["Total",{"$f":"SUM(B32:B33)","v":463893},{"$f":"SUM(C32:C33)","v":146585},{"$f":"SUM(D32:D33)","v":228968},{"$f":"SUM(E32:E33)","v":181629},{"$f":"SUM(F32:F33)","v":33389},{"$f":"D34+E34-F34","v":377208}]

{"sheet":"1970-2008 Raw Data","index":16,"n_rows":143,"n_cols":43,"rows_kept":143,"cut":false,"hidden":false,"merged":[[76,0,142,0],[100,1,101,1],[100,3,101,4],[100,6,101,7],[69,4,69,5],[74,2,74,3],[73,2,73,3],[72,2,72,3],[71,2,71,3],[70,2,70,3],[69,2,69,3],[44,0,74,0],[74,4,74,5],[73,4,73,5],[72,4,72,5],[71,4,71,5],[70,4,70,5],[65,4,65,5],[64,4,64,5],[63,4,63,5],[62,4,62,5],[68,4,68,5],[67,4,67,5],[66,4,66,5],[61,4,61,5],[61,2,61,3],[60,2,60,3],[57,4,57,5],[60,4,60,5],[59,4,59,5],[58,4,58,5],[68,2,68,3],[67,2,67,3],[5,41,5,43],[4,1,4,39],[43,1,43,9],[54,2,56,3],[58,2,58,3],[57,2,57,3],[66,2,66,3],[65,2,65,3],[64,2,64,3],[63,2,63,3],[62,2,62,3],[59,2,59,3],[54,1,56,1],[54,4,56,5]]}
[]
["Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,null,null,"Last updated: May 2017"]
["Data available from the Philippines Bureau of Internal Revenue."]
[{"$f":"IF('ERR & Sensitivity Analysis'!I12=\"y\",IF('ERR & Sensitivity Analysis'!I16=\"y\",\"\",\"Note: Current calculations are based on user input and are not the original MCC estimates\"),\"Note: Current calculations are based on user input and are not the original MCC estimates\")","v":""}]
[null,"Year"]
[null,1970,1971,1972,1973,1974,1975,1976,1977,1978,1979,1980,1981,1982,1983,1984,1985,1986,1987,1988,1989,1990,1991,1992,1993,1994,1995,1996,1997,1998,1999,2000,2001,2002,2003,2004,2005,2006,2007,2008," ","All figures are in PhP Billions."]
["NGREVNOMINAL",4.8490000000000002,5.8689999999999998,5.99,10.367000000000001,17.722000000000001,21.425999999999998,21.027000000000001,24.803000000000001,30.146000000000001,35.26,32.56,35.933,38.176679999999998,46.339919999999999,57.413699999999999,67.576340000000002,78.524199999999993,103.214,112.861,152.41,180.90199999999999,220.78700000000003,242.71400000000003,260.40500000000003,336.16,361.22,410.44899999999996,471.84300000000002,462.51499999999999,478.50199999999995,514.76200000000006,567.48299999999995,578.40600000000006,639.7360000000001,706.71800000000007,816.15899999999999,979.63799999999992,1136.6049999999998,1225,null,"NG","National Govt"]
["NGREVCONS",4.8490000000000002,5.2147183353061557,4.9323287501163895,7.3598127774383295,9.5174415759226587,10.636532923296736,9.5602293939661855,10.499431344547338,11.687802096065941,11.862373485337571,9.4758033430591073,10.108639119922833,9.8111740450745923,10.329830597077265,8.4661447122202897,8.7375687917583402,9.6388467426837856,11.817294475975832,12.294344357261185,15.226608243411688,15.9979754145143,16.755949281059845,17.066226006666191,17.139177721208352,20.115382984757883,20.097411741767921,21.211382799580672,22.955303664049122,20.371181553050796,19.508403011376906,19.362160058132545,20.064712829895647,19.384946358303747,20.851892317083518,21.721847789426402,23.529150446129691,26.861978716452295,30.313623884816781,29.973529537768833,null,"REV","Revenue"]
["NGSAVINGS CONS",930.25,497.12641141656081,-41.171358515161884,2390.3240688371616,4684.0720813225053,2905.1148449142393,1228.0486799402047,983.77931882143378,1673.3415327612502,2569.9566379606827,2144.5698659398822,-0.79280836485454143,-1128.0284838683415,821.64425822010492,40.35942305990848,-482.24216966869517,-1868.5989312151764,-432.78405176806069,-868.41790535336554,158.74995406325712,-440.40374105471818,1255.956171352198,2223.051828187738,1950.7369065420046,4650.1277053670292,4458.3589235227118,4025.5597291941453,4708.1001712001553,2329.1983915548321,228.92210044865232,-916.94945993906413,-1442.3336566380633,-2897.8920632971435,-3809.289774540176,-2567.2129686297089,-497.9366600203553,2070.4802701616236,4789.6198958307878,3553.6769536907068,null,"EXP","Expenditure"]
["EXP",4.79,6.0519999999999996,7.0010000000000003,9.3000000000000007,14.3,22.373999999999999,23.526,27.526,32.601999999999997,35.749000000000002,38.118000000000002,48.079000000000001,52.61,53.063000000000002,66.926000000000002,80.102000000000004,109.83799999999999,119.907,136.06700000000001,171.97800000000001,218.09599999999995,247.136,258.68,282.29600000000005,319.87399999999997,350.14600000000002,404.19299999999998,470.279,512.49600000000009,590.16,648.97399999999993,713.49700000000018,789.14699999999993,839.60500000000002,893.77499999999998,962.94600000000003,1044.4290000000001,1149.001,1300,null,"NOM","Nominal"]
["EXP CONS",4.79,5.3773173224182749,5.764813619292962,6.6023207128558372,7.6796870858646882,11.107149613826246,10.696435854969728,11.652112534371245,12.640009418693749,12.026885698449599,11.093325301926507,13.525540874593545,13.520449303380344,11.828501235494386,9.8688153003561023,10.357126996777668,13.482616168301002,13.728528385013991,14.822255284460157,17.181560478219641,19.287207692584442,18.755625473981731,18.188861554769854,18.579986229090199,19.140849645604597,19.481281024674907,20.888082192698512,22.879214594314966,22.572563184355801,24.060670846086737,24.410384724526107,25.227385507569497,26.447810471911293,27.366527831613208,27.471274975300734,27.760891328158856,28.638568092341824,30.644229224117765,31.808643591101617,null,"CONS","Constant (1970=100)"]
["NGExpNominal",4.79,6.0519999999999996,7.0010000000000003,9.3000000000000007,14.3,22.373999999999999,23.526,27.526,32.601999999999997,35.749000000000002,38.118000000000002,48.079000000000001,52.61,53.063000000000002,66.926000000000002,80.102000000000004,109.83799999999999,119.907,136.06700000000001,171.97800000000001,218.09599999999995,247.136,258.68,282.29600000000005,319.87399999999997,350.14600000000002,404.19299999999998,470.279,512.49600000000009,590.16,648.97399999999993,713.49700000000018,789.14699999999993,839.60500000000013,893.77500000000009,962.94600000000003,1044.4290000000001,1149.001,1300,null,"Priv","Private"]
["NGExpConst",4.79,5.3773173224182749,5.764813619292962,6.6023207128558372,7.6796870858646882,11.107149613826246,10.696435854969728,11.652112534371245,12.640009418693749,12.026885698449599,11.093325301926507,13.525540874593545,13.520449303380344,11.828501235494386,9.8688153003561023,10.357126996777668,13.482616168301002,13.728528385013991,14.822255284460157,17.181560478219641,19.287207692584442,18.755625473981731,18.188861554769854,18.579986229090199,19.140849645604597,19.481281024674907,20.888082192698512,22.879214594314966,22.572563184355801,24.060670846086737,24.410384724526107,25.227385507569497,26.447810471911293,27.366527831613208,27.471274975300734,27.760891328158856,28.638568092341824,30.644229224117765,31.808643591101617,null,"Inv","Investment"]
["PrivInvConst",7.3287500000000003,7.159242287737154,8.5957562307954909,11.429824029782685,11.707494998031482,13.353996809328954,14.18553084566248,15.769677695376444,19.202330730908042,19.604203849619712,23.379274746968989,23.737091635167211,23.767310254233433,18.176877442750751,11.150230668973599,9.4909514487087829,9.4132076647638421,12.200731986391503,14.592623454996424,17.857421673460639,23.878184748842671,16.900264252435036,16.932980712687964,19.881154980463592,20.700724114128541,19.727748333662518,23.253497439831612,24.653183140019749,19.350233068353617,17.978559218458784,18.035859504071034,23.096820423322296,19.132482170662012,20.978196109161345,21.897966393782607,19.156262164409721,20.134268288748231,21.905430783059465,24.003621737776339]
["Tax, Nominal, P Billion",2.726,3.8250000000000002,4.327,6.1840000000000002,10.036,13.753,15.327,16.954999999999998,20.440999999999999,25.956,30.533000000000001,31.422999999999998,33.779000000000003,39.524000000000001,50.118000000000002,61.253,65.491,85.923000000000002,90.352000000000004,122.462,151.69999999999999,182.27500000000001,208.70500000000001,230.17,271.30500000000001,310.517,367.89399999999995,412.16500000000002,416.58499999999998,431.68599999999998,460.03400000000005,493.61,507.637,550.46799999999996,604.96400000000006,704.33799999999997,859.85600000000011,932.93700000000013,948.9129999999999]
["Tax Constant, P Billion",7.9105906122564775,8.1311145611907616,8.1783495677305655,8.3871274004954675,8.5922531725219358,8.8287017010125766,8.8491756537727877,8.8786745389976147,8.9777914644841346,9.0747803975577845,9.0922203366911472,9.0870297111562142,9.0688916734264939,9.0836954525582279,8.907927788471925,8.977142165706276,8.992062619032005,9.1939664146092124,9.1944508071570485,9.4120262386327873,9.5041668948050333,9.5348267549846391,9.5938946782817407,9.6257022716990637,9.6948965361428101,9.7570977759712907,9.8528364118334579,9.9060817367420348,9.8172880456654177,9.7756386568860449,9.7586716697288782,9.7672529093528677,9.7417426639157227,9.7949132159690837,9.8306110778664184,9.9186445415855591,10.068048952837561,10.121889170118427,10.052690918385281]
["NG Health Exp Nominal"," "," ",241,302,473,712,927,1044,1144,1408,1479,1946,2157,2462,2648,3814,4570,4951,5564,7338,8623,10158,10971,8283,6860,11037,13094.86,14153.727999999999,13743.462,14963,14665,15110,13163.663,11345.873,12066.847,13864,13538,18238.244999999999,28663.724999999999]
["NG Health Exp Constant",null,null,198.44594804308011,214.3979414282218,254.02041899398583,353.45894900528685,421.47394531824096,441.93873014181429,443.5363098885237,473.68751750865857,430.42730787421436,547.44696316393936,554.3358514995515,548.81499428579571,390.4704138203831,493.14726680619736,560.96756941254921,566.85551330784915,606.10602425816921,733.10708805298179,762.5705741194505,770.91012060042419,771.4164222876916,545.16545022088189,410.49359613112523,614.07212611121349,676.72253597138024,688.58311815234003,605.32211835173916,610.03764719736319,551.60652350506405,534.2500319123626,441.17263848194477,369.81336369894029,370.88939836299147,399.68699945126139,371.21617154839976,486.41990775083718,701.34939424488391]
["NG Education Exp Nominal"," "," ",1223,1336,1711,2104,2459,2721,3572,4006,4224,6202,7646,8021,9538,12893,14838,17040,22021,29529,35741,38643,39917,43220,45130,64948,78989.214000000007,94953.581999999995,106245.52,110614,121128,127000,125246.588,128639.939,133215.26699999999,131217,146323,167424.864,186635.046]
["NG Education Exp Constant",null,null,1007.0514292808588,948.46241638445144,918.8772450289847,1044.4910515549489,1118.0198829962833,1151.8345639040965,1384.887848707873,1347.721729502618,1229.2934066671273,1744.7410408750009,1964.9753920100002,1787.9955601813026,1406.4602745539328,1667.0549845129267,1821.3647253705483,1950.9630270179257,2398.8247232546987,2950.1116384732218,3160.7369696861047,2932.6914540620392,2806.7294985377621,2844.6276419831602,2700.5212818363966,3613.5504617804741,4082.0429704835369,4619.5202828042129,4679.5169391658428,4509.7042242256994,4556.0855764828766,4490.3874290450067,4197.5677810060224,4192.9579634477222,4094.535236122184,3782.871394041847,4012.2221797515508,4465.2754090142153,4566.6212767868119]
["GDP, Nominal",42.448,50.12,56.075000000000003,71.786000000000001,99.638000000000005,114.697,135.27199999999999,154.226,177.66900000000001,217.54300000000001,264.64999999999998,281.60000000000002,317.2,369.1,524.5,571.9,608.9,682.8,799.18200000000002,925.44399999999996,1077.2370000000001,1248.011,1351.559,1474.4570000000001,1692.932,1905.951,2171.922,2426.7429999999999,2665.06,2976.904,3354.7270000000003,3631.4740000000002,3963.873,4316.402,4871.5540000000001,5444.0380000000005,6032.838999999999,6648.25,7594.7027925000011]
["GDP Constant",42.448,44.532575049504942,46.173678574754014,50.962816633663344,53.509696633663346,56.939158811881164,61.503369504950477,65.285864554455415,68.883437623762347,73.187076435643547,77.020004752475202,79.219457773363487,81.518466432850119,82.277666283869692,77.342043825072096,73.946230174741544,74.742484248424773,78.17591284318307,87.057696743115059,92.457012264391352,95.264900562764069,94.713950632078749,95.033707801543173,97.044912982775671,101.30287823403179,106.0425281175857,112.24164013758313,118.06177580170852,117.38088734370466,121.36760757150434,126.18406394671483,128.39941101184084,132.84693705827488,140.69108147930385,149.73320969038758,156.94685611069289,165.42232214122293,177.31098314034622,185.8286110053667]
["Investment, Constant",8.1999999999999993,7.8189676862658333,9.3870697414569015,13.062656034037355,14.553812589296017,16.729728344772706,16.549785986606228,17.906138204021786,21.827879586297101,22.338672700692424,27.14136657177627,27.153200581473069,26.348557028670843,20.497192339387976,12.593260680169319,10.628267484059416,11.388378159165883,13.679181843661601,16.25211647684203,19.971123862331847,26.727013285858092,20.155896616709121,20.278668088979362,23.272700394887444,24.376318480342285,23.569976540092217,26.955756562143598,29.285194241485748,23.876408654264804,22.759749153617268,22.167134710525531,26.817159444358079,23.297454220972416,23.68354184915086,25.080180611027227,22.890066386418528,23.981337934799384,27.042135232024332,29.392651456931972]
["GDS, Constant",9.347999999999999,9.0806647447314521,8.9547704770477043,12.342790098248557,12.640872351544269,13.600723070081242,15.900525151747056,15.800579541449583,16.581822060858634,17.710463056966137,24.955471027866039,14.028258101301656,13.748916884271905,15.922991006023025,12.608006541718419,7.7960971295436909,10.477450296450231,17.120524912657093,19.065635586742196,20.248085685901707,20.863013223245332,18.374506422623277,18.721640436904007,17.856263988830722,19.754061255636202,19.087655061165425,21.550394906415963,16.774623557759963,14.559571043675957,17.368766189712485,21.828572806804505,21.978784668252754,31.163927293994988,37.999612209162578,43.314664880582761,45.979630323053605,47.00781837648087,53.094294698518397,57.606869411663673]
["GDI, Constant",8.1999999999999993,7.8189676862658333,9.3870697414569015,13.062656034037355,14.553812589296017,16.729728344772706,16.549785986606228,17.906138204021786,21.827879586297101,22.338672700692424,27.14136657177627,27.153200581473069,26.348557028670843,20.497192339387976,12.593260680169319,10.628267484059416,11.388378159165883,13.679181843661601,16.25211647684203,19.971123862331847,26.727013285858092,20.155896616709121,20.278668088979362,23.272700394887444,24.376318480342285,23.569976540092217,26.955756562143598,29.285194241485748,23.876408654264804,22.759749153617268,22.167134710525531,26.817159444358079,23.297454220972416,23.68354184915086,25.080180611027227,22.890066386418528,23.981337934799384,27.042135232024332,29.392651456931972]
["PrivSav,Constant",8.4177499999999981,8.5835383333148911,8.9959418355628671,9.9524660294113954,7.9568002702217635,10.695608225167003,14.672476471806851,14.816800222628149,14.908480528097384,15.140506419005455,22.810901161926157,14.029050909666511,14.876945368140246,15.101346747802921,12.56764711865851,8.2783392992123854,12.346049227665407,17.553308964425153,19.934053492095561,20.08933573183845,21.303416964300052,17.118550251271078,16.498588608716268,15.905527082288717,15.103933550269172,14.629296137642712,17.524835177221817,12.066523386559808,12.230372652121126,17.139844089263832,22.745522266743571,23.421118324890816,34.06181935729213,41.808901983702754,45.881877849212472,46.477566983073963,44.937338106319245,48.304674802687607,54.053192457972969]
["INFLATION INDEX, 1970+100",1,1.1254682655176296,1.2144364869958542,1.4085956142498992,1.8620550342891873,2.0143781958378151,2.1994242118573974,2.3623184138330431,2.5792702299559815,2.9724236927443695,3.4361202761610437,3.5546822449305426,3.8911428769491114,4.4860290364404882,6.7815637402379059,7.7339980503204719,8.1466385031593695,8.7341480920045313,9.1799120571519506,10.009451715285667,11.307805851225092,13.176633343571142,14.221890645605781,15.193552703393106,16.7115883527905,17.973458704101983,19.350412176245015,20.554857688028115,22.70437769137321,24.52799440943204,26.585979996781834,28.282637524444016,29.837895308502297,30.679997300574865,32.534893295035928,34.687142736776963,36.469316364992721,37.494857240387297,40.869394392022159]
["NG Capital Outlays, Constant",0.87124999999999997,0.65972539852867962,0.79131351066141076,1.6328320042546693,2.8463175912645347,3.3757315354437512,2.3642551409437469,2.1364605086453414,2.6255488553890585,2.7344688510727111,3.7620918248072814,3.4161089463058589,2.5812467744374104,2.3203148966372247,1.4430300111957208,1.1373160353506322,1.9751704944020416,1.4784498572700981,1.6594930218456057,2.1137021888712098,2.8488285370154212,3.2556323642740863,3.3456873762913992,3.391545414423851,3.6755943662137449,3.8422282064296982,3.7022591223119843,4.6320111014660004,4.5261755859111865,4.7811899351584835,4.1312752064544975,3.7203390210357843,4.1649720503104035,2.705345739989514,3.1822142172446202,3.7338042220088079,3.847069646051152,5.136704448964867,5.3890297191556344]
["Interest payments (% of revenue)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.40241059302852,0.34588111461968901,0.33026623926655502,0.29564252806035701,0.25836419087922802,0.21471611242615801,0.18904169826749201,0.16861693500427102,0.21656343994548599,0.224089694909966,0.27619992315473302,0.31078340227425,0.35234651336288203,0.37678788445358502,0.392763436309776,0.38690337530497898,0.33145205771569103,0.26472789550759801]
["Interest payments (PHP billion (const))",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V29*V8","v":6.4377547738103829},5.7955664138439555,5.6363982816947198,5.0670698303737858,5.1970946490827608,4.3152381190202291,4.0098358270345997,3.8706529459242751,4.4116531528827085,4.3716320790001131,5.3478271201658503,6.2357797189307638,6.8302182610748225,7.8567403930078621,8.5315475807730259,9.1035077256662298,8.9034581198832097,8.024861856236404]
["NG revenue (PHP billion)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN7","v":1225},"(2008)"]
["NG tax revenue (PHP billion)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1049.1790000000001,"(2008)"]
["Tax revenue as % of NG revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V32/V31","v":0.85647265306122455},"(2008)"]
["Fraction of NG tax revenue collected by BIR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.74209999999999998,"(2008)"]
["Fraction of NG revenue collected by BIR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V33*V34","v":0.63558835583673468},"   (2008, but assume this is valid 1990-2007 as well)"]
["BIRREVCONS (PHP billion)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$V$35*V8","v":10.168126890427649},{"$f":"$V$35*W8","v":10.649886254032543},10.847094527915086,10.89346178821641,12.785103198308491,12.773680885524159,13.481707918609073,14.590123713565953,12.947685789755175,12.399313795001451,12.306363476796159,12.752897837889611,12.320846183857576,13.253219953899753,13.806153522217336,14.954854046290743,17.073160886911275,19.266986364403866]
["ln(BIRREVCONS)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LN(V36)","v":2.3192580131983154},{"$f":"LN(W36)","v":2.3655492117258672},{"$f":"LN(X36)","v":2.3838972586799296},2.3881627733180966,2.5482806805375962,2.5473868732651295,2.6013337976519209,2.6803448418384264,2.5609170686823659,2.5176411319669398,2.510116484433067,2.5457585271830365,2.5112926395014261,2.5842405382974354,2.6251144001830484,2.7050359325084257,2.8375076917151625,2.9583930801807137]
["NGExpConst",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V13","v":19.287207692584442},{"$f":"W13","v":18.755625473981731},18.188861554769854,18.579986229090199,19.140849645604597,19.481281024674907,20.888082192698512,22.879214594314966,22.572563184355801,24.060670846086737,24.410384724526107,25.227385507569497,26.447810471911293,27.366527831613208,27.471274975300734,27.760891328158856,28.638568092341824,30.644229224117765]
["NGExpConst - Int",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V38-V30","v":12.849452918774059},12.960059060137775,12.552463273075134,13.512916398716413,13.943754996521836,15.166042905654677,16.878246365663912,19.008561648390693,18.160910031473094,19.689038767086622,19.062557604360258,18.991605788638733,19.61759221083647,19.509787438605347,18.939727394527708,18.657383602492626,19.735109972458616,22.61936736788136]
["NG Capital Outlays, Constant",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V28","v":2.8488285370154212},{"$f":"W28","v":3.2556323642740863},3.3456873762913992,3.391545414423851,3.6755943662137449,3.8422282064296982,3.7022591223119843,4.6320111014660004,4.5261755859111865,4.7811899351584835,4.1312752064544975,3.7203390210357843,4.1649720503104035,2.705345739989514,3.1822142172446202,3.7338042220088079,3.847069646051152,5.136704448964867]
["NG (Exp - Int + Capital Outlays), Const",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V39+V40","v":15.698281455789481},{"$f":"W39+W40","v":16.215691424411862},15.898150649366533,16.904461813140266,17.61934936273558,19.008271112084376,20.580505487975898,23.640572749856695,22.68708561738428,24.470228702245105,23.193832810814754,22.711944809674517,23.782564261146874,22.215133178594861,22.121941611772328,22.391187824501433,23.58217961850977,27.756071816846227]
["ln(NG (Exp - Int + Capital Outlays), Const)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LN(V41)","v":2.7535512449482415},{"$f":"LN(W41)","v":2.7859793798869874},2.7662027911008997,2.8275775996956813,2.8689976937612993,2.9448742061300952,3.0243442922022146,3.1629644202417264,3.1217958470597771,3.1974572236407823,3.1438864162139191,3.1228909891604313,3.1689527181298027,3.1007737313550408,3.0965699491027583,3.1086674807667407,3.1604913258886738,3.3234546204689681]
[]
["Statistical Tests","Output"]
["Regress ln(NG (Exp - Int + Capital Outlays), Const) against ln(BIRREVCONS)","Multiple R",0.77912307317122953,null,"ANOVA"]
[null,"R Square",0.6070327631477811,null,null,"df","SS","MS","F","Significance F"]
[null,"Adjusted R Square",0.58247231084451745,null,"Regression",1,0.29895218176401966,0.29895218176401966,24.715862544075232,1.386155256210739E-4]
[null,"Standard Error",0.10997981327856279,null,"Residual",16,0.1935289492606006,1.2095559328787538E-2]
[null,"Observations",18,null,"Total",17,0.49248113102462027]
[]
[null,null,"Coefficients","Standard Error","t Stat","P-value","Lower 95%","Upper 95%","Lower 95.0%","Upper 95.0%"]
[null,"Intercept",0.92391136236776861,0.42597959776363137,2.1689098896244108,4.5502907056924773E-2,2.0874961697216921E-2,1.8269477630383202,2.0874961697216921E-2,1.8269477630383202]
[null,"ln(BIRREVCONS)",0.82374620409562105,0.16569352629558687,4.9715050582369118,1.3861552562107501E-4,0.47249162198438155,1.1750007862068603,0.47249162198438155,1.1750007862068603]
[]
[null,"Year","ln(NG (Exp - Int + Capital Outlays), Const)",null,"ln(BIRREVCONS)"]
[]
[]
[null,1990,2.7535512449482415,null,2.3192580131983154]
[null,1991,2.7859793798869874,null,2.3655492117258672]
[null,1992,2.7662027911008997,null,2.3838972586799296]
[null,1993,2.8275775996956813,null,2.3881627733180966]
[null,1994,2.8689976937612993,null,2.5482806805375962]
[null,1995,2.9448742061300952,null,2.5473868732651295]
[null,1996,3.0243442922022146,null,2.6013337976519209]
[null,1997,3.1629644202417264,null,2.6803448418384264]
[null,1998,3.1217958470597771,null,2.5609170686823659]
[null,1999,3.1974572236407823,null,2.5176411319669398]
[null,2000,3.1438864162139191,null,2.510116484433067]
[null,2001,3.1228909891604313,null,2.5457585271830365]
[null,2002,3.1689527181298027,null,2.5112926395014261]
[null,2003,3.1007737313550408,null,2.5842405382974354]
[null,2004,3.0965699491027583,null,2.6251144001830484]
[null,2005,3.1086674807667407,null,2.7050359325084257]
[null,2006,3.1604913258886738,null,2.8375076917151625]
[null,2007,3.3234546204689681,null,2.9583930801807137]
[]
["Regress coef rGDP growth against FDI/GDP","Multiple R",0.18319898007033036,null,"ANOVA"]
[null,"R Square",3.3561866298809299E-2,null,null,"df","SS","MS","F","Significance F"]
[null,"Adjusted R Square",6.7163625848873365E-3,null,"Regression",1,1.4388214331327101E-3,1.4388214331327101E-3,1.2501857538774457,0.27092305655698523]
[null,"Standard Error",3.3924712544965659E-2,null,"Residual",36,4.1431900365307812E-2,1.1508861212585503E-3]
[null,"Observations",38,null,"Total",37,4.2870721798440523E-2]
[]
[null,null,"Coefficients","Standard Error","t Stat","P-value","Lower 95%","Upper 95%","Lower 95.0%","Upper 95.0%"]
[null,"Intercept",3.1424760105008422E-2,8.4592779366527617E-3,3.7148277122861431,6.8663047317110096E-4,1.4268549389159599E-2,4.8580970820857244E-2,1.4268549389159599E-2,4.8580970820857244E-2]
[null,"X Variable 1",0.65199693712617324,0.58312046386894412,1.1181170573233545,0.27092305655698778,-0.53062616921635664,1.834620043468703,-0.53062616921635664,1.834620043468703]
[]
[null,"Year","KKM Ctrl of Corr",null,"FDI net inflows (% of GDP)"]
[null,1996,44.7,null,{"$f":"1.83105982101638/100","v":1.83105982101638E-2}]
[null,1998,41.3,null,{"$f":"3.50920033918481/100","v":3.5092003391848099E-2}]
[null,2000,36.4,null,{"$f":"2.9507641905828/100","v":2.9507641905828001E-2}]
[null,2002,36.4,null,{"$f":"2.00744871588112/100","v":2.0074487158811199E-2}]
[null,2003,36.9,null,{"$f":"0.616574044030468/100","v":6.1657404403046802E-3}]
[null,2004,31.6,null,{"$f":"0.791440521701661/100","v":7.9144052170166106E-3}]
[null,2005,34,null,{"$f":"1.87607188852541/100","v":1.8760718885254098E-2}]
[null,2006,21.4,null,{"$f":"2.48524283905431/100","v":2.4852428390543101E-2}]
[null,2007,22.2,null,{"$f":"2.03273120450538/100","v":2.0327312045053798E-2}]
[null,2008,26.1,null,{"$f":"1500000000/'Assumptions & Data'!Q11","v":8.9869224383883149E-3}]
[null,"Mean",{"$f":"AVERAGE(C88:C97)","v":33.1}]
[null,"Std. Dev.",{"$f":"STDEV(C88:C97)","v":7.7873116171257646}]
[]
[null,"Year",null,"FDI net inflows (% of GDP)",null,null,"rGDP growth (%)"]
[]
[null,1970,null,-1.5552044518294599E-2,{"$f":"D103/100","v":-1.5552044518294598E-4},null,3.7646048525605398,{"$f":"G103/100","v":3.7646048525605401E-2}]
[null,1971,null,0.29143003477915702,{"$f":"D104/100","v":2.9143003477915702E-3},null,5.4286313752688402,{"$f":"G104/100","v":5.42863137526884E-2}]
[null,1972,null,5.1138655911937198E-2,5.1138655911937196E-4,null,5.4467911031507201,5.44679110315072E-2]
[null,1973,null,0.58812383291363401,5.8812383291363401E-3,null,8.9206468202895497,8.9206468202895503E-2]
[null,1974,null,0.948684376975511,9.4868437697551104E-3,null,3.5581150774073498,3.5581150774073499E-2]
[null,1975,null,0.76541046877600805,7.6541046877600808E-3,null,5.5647736304187099,5.5647736304187095E-2]
[null,1976,null,0.89778374527705296,8.9778374527705301E-3,null,8.8066305639941795,8.8066305639941792E-2]
[null,1977,null,1.06880889407804,1.06880889407804E-2,null,5.60205557747362,5.6020555774736198E-2]
[null,1978,null,0.44481079128887102,4.4481079128887106E-3,null,5.17210328879555,5.1721032887955501E-2]
[null,1979,null,2.5452366129055898E-2,2.5452366129055898E-4,null,5.6396757446033403,5.6396757446033403E-2]
[null,1980,null,-0.32665238060524399,-3.26652380605244E-3,null,5.1489112947031401,5.1489112947031401E-2]
[null,1981,null,0.48251389105869702,4.8251389105869701E-3,null,3.4232691777856599,3.4232691777856601E-2]
[null,1982,null,4.3080046595323301E-2,4.3080046595323304E-4,null,3.61932760583659,3.6193276058365899E-2]
[null,1983,null,0.31614954355175001,3.1614954355174999E-3,null,1.8746164687734701,1.8746164687734702E-2]
[null,1984,null,2.8654683053360899E-2,2.86546830533609E-4,null,-7.3236825858435397,-7.3236825858435398E-2]
[null,1985,null,3.9044367675956301E-2,3.9044367675956302E-4,null,-7.3066088349039298,-7.3066088349039299E-2]
[null,1986,null,0.42519905147932702,4.2519905147932703E-3,null,3.4167828034755301,3.41678280347553E-2]
[null,1987,null,0.92481093225625999,9.248109322562599E-3,null,4.3116348197483099,4.3116348197483098E-2]
[null,1988,null,2.4706031742438301,2.4706031742438302E-2,null,6.7525444828609098,6.7525444828609102E-2]
[null,1989,null,1.32236553136755,1.32236553136755E-2,null,6.2053111158688203,6.2053111158688203E-2]
[null,1990,null,1.19607519713681,1.1960751971368099E-2,null,3.0369662934199702,3.0369662934199702E-2]
[null,1991,null,1.19777604773153,1.1977760477315301E-2,null,-0.57833465151452401,-5.7833465151452398E-3]
[null,1992,null,0.43038061968236302,4.3038061968236306E-3,null,0.33760303242607398,3.3760303242607397E-3]
[null,1993,null,2.2770670488498399,2.2770670488498398E-2,null,2.1163071795877499,2.1163071795877498E-2]
[null,1994,null,2.48265794007999,2.4826579400799898E-2,null,4.3876233389088997,4.3876233389088998E-2]
[null,1995,null,1.9940672263122201,1.9940672263122201E-2,null,4.6786922209695696,4.6786922209695693E-2]
[null,1996,null,1.83105982101638,1.83105982101638E-2,null,5.8458734717485497,5.84587347174855E-2]
[null,1997,null,1.4840115171161199,1.4840115171161199E-2,null,5.1853622746346,5.1853622746346001E-2]
[null,1998,null,3.5092003391848099,3.5092003391848099E-2,null,-0.57672218919309204,-5.7672218919309201E-3]
[null,1999,null,1.6374047500768301,1.6374047500768301E-2,null,3.3963963963963999,3.3963963963963999E-2]
[null,2000,null,2.9507641905828002,2.9507641905828001E-2,null,5.96845865644333,5.9684586564433297E-2]
[null,2001,null,0.27381626772715401,2.7381626772715402E-3,null,1.75567340897879,1.75567340897879E-2]
[null,2002,null,2.0074487158811198,2.0074487158811199E-2,null,4.4494071968663897,4.4494071968663895E-2]
[null,2003,null,0.616574044030468,6.1657404403046802E-3,null,4.9297306915335497,4.9297306915335494E-2]
[null,2004,null,0.79144052170166102,7.9144052170166106E-3,null,6.3794903743626001,6.3794903743626008E-2]
[null,2005,null,1.87607188852541,1.8760718885254098E-2,null,4.9518691485241204,4.9518691485241205E-2]
[null,2006,null,2.48524283905431,2.4852428390543101E-2,null,5.3410175069437296,5.3410175069437293E-2]
[null,2007,null,2.0327312045053798,2.0327312045053798E-2,null,7.07881532877074,7.0788153287707406E-2]
[null,2008,null,null,{"$f":"E97","v":8.9869224383883149E-3},null,3.8389875931086799,3.8389875931086802E-2]
[null,null,null,"Mean",{"$f":"AVERAGE(E103:E141)","v":1.0965215996236363E-2}]
[null,null,null,"Std Deviation",{"$f":"STDEV(E103:E141)","v":9.4432966921059562E-3}]

{"sheet":"Notes","index":17,"n_rows":33,"n_cols":8,"rows_kept":33,"cut":false,"hidden":false,"merged":[[28,0,28,1],[29,0,30,1],[32,0,32,1],[3,0,3,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[31,0,31,1]]}
[]
["Philippines: Revenue Administration Reform Project (RARP)",null,null,null,null,null,null,"Last updated: May 2017"]
[]
["Abbreviations used in this spreadsheet"]
["[number]","Page number of the relevant document"]
["BIR","Bureau of Internal Revenue"]
["CP","Concept Paper (unless otherwise noted, 02/09 version)"]
["CP Ann N","Concept Paper (unless otherwise noted, 02/09 version), Annex N"]
["FDI","Foreign direct investment"]
["FY","Fiscal year"]
["GFCF","Gross fixed capital formation"]
["KKM","Kaufmann-Kraay-Mastruzzi (www.governancematters.org) "]
["LOE","Level of effort"]
["NG","National government"]
["p.","Page"]
["PAD","Project Appraisal Document (of the WB)"]
["PER","Project Evaluation Report (Satori Dec 09 due diligence reports, by project activity)"]
["Satori","Satori/Booz-Allen-Hamilton reports on MCC Due Diligence Project (4 Dec 09)"]
["TA","Tax administration"]
["TP ","Taxpayer"]
["WB","World Bank"]
["WDI","World Development Indicators"]
["WOP","Without project"]
["WP","With project"]
[]
["Sources"]
["Republic of the Philippines. Bureau of Internal Revenue. Annual Report. 2008. "]
["The World Bank. World Development Indicators. 2009"]
["Millenium Challenege Corporation. Country Scorecards. "]
["USAID. Customs Reforms In The Philippines Improving Efficiency, Effectiveness And Anti-Corruption Outcomes. 2006."]
[]
["XE Currency Crossrates."]
["Reuters . “Philippine net FDI inflows plunge 48 pct in 2008.” March 2009. "]

{"sheet":"Cost summary (Feb 09)","index":18,"n_rows":41,"n_cols":16,"rows_kept":41,"cut":false,"hidden":true,"merged":[[0,7,0,11]]}
["Department/Project Name ",null,null,null,null,null,null,"Amount (in 2009 USD)"]
[null,null,null,null,null,null,null,"Feb '09 proposal","D. Gaugler rev's (May '09)","T.  Campbell rev's (May '09)","Satori/Booz-Allen (20Nov09)","Current best estimate","In/?/Out \n(= 1/0.5/0) per May mission rpt.","Expected cost"]
["DEPARTMENT OF FINANCE (Main Office) ",null,null,null,null,null,null,{"$f":"SUM(H4:H5)","v":18000000},null,null,null,null,null,{"$f":"SUM(N4:N5)","v":4000000}]
[null,"Financial Management Information System (FMIS) ",null,null,null,null,null,10000000,null,null,null,{"$f":"H4","v":10000000},0,{"$f":"L4*M4","v":0}]
[null,"Revenue Integrity Protection Service (RIPS) ",null,null,null,null,null,8000000,null,4000000,4000000,{"$f":"J5","v":4000000},1,{"$f":"L5*M5","v":4000000}]
[]
["BUREAU OF INTERNAL REVENUE (BIR) ",null,null,null,null,null,null,{"$f":"SUM(H8:H19)","v":61959400},null,null,null,null,null,{"$f":"SUM(N8:N19)","v":54669000}]
[null,"Electronic Tax Information System (eTIS)",null,null,null,null,null,24966000,25626000,null,27100000,{"$f":"I8","v":25626000},1,{"$f":"L8*M8","v":25626000},{"$f":"N8+SUM(N14:N16)","v":38870000},"including supporting components"]
[null,"IMF project management",null,null,null,null,null,null,null,null,6500000]
[null,"Process Redesign",null,null,null,null,null,null,null,null,1000000]
[null,"Electronic Tax Returns Management ",null,null,null,null,null,13225800,14699000,null,null,{"$f":"I11","v":14699000},1,14699000]
[null,"Electronic Tax Remittance Advice ",null,null,null,null,null,1867000,null,null,null,{"$f":"H12","v":1867000},0,0]
[null,"Backlog Management ",null,null,null,null,null,1761000,null,null,null,{"$f":"H13","v":1761000},0,0]
[null,"Electronic Linkages ",null,null,null,null,null,3280000,null,null,null,{"$f":"H14","v":3280000},1,3280000,"Include these three in eTIS"]
[null,"Infrastructure Upgrade ",null,null,null,null,null,14144000,9264000,null,null,{"$f":"I15","v":9264000},1,9264000]
[null,"Staff Development on ICT ",null,null,null,null,null,933000,null,700000,null,{"$f":"J16","v":700000},1,700000]
[null,"Computer Assisted & Risk-Based Audit Selection ",null,null,null,null,null,965000,null,2200000,1500000,{"$f":"J17","v":2200000},0.5,1100000]
[null,"Public Awareness Campaign Project (PACP)",null,null,null,null,null,null,null,null,7600000]
[null,"Run Against The Tax Evader (RATE) Program ",null,null,null,null,null,817600,null,null,null,{"$f":"H19","v":817600},0,0]
[]
["BUREAU OF CUSTOMS (BOC) ",null,null,null,null,null,null,{"$f":"SUM(H22:H29)","v":49730000},null,null,null,null,null,{"$f":"SUM(N22:N29)","v":35285000}]
[null,"Citizen-Centric Service System ",null,null,null,null,null,10150000,null,null,null,{"$f":"H22","v":10150000},0.5,{"$f":"L22*M22","v":5075000}]
[null,"Executive Revenue Dashboard ",null,null,null,null,null,3000000,null,null,null,{"$f":"H23","v":3000000},0,0]
[null,"BOC Petroleum Inventory System ",null,null,null,null,null,7500000,null,null,null,{"$f":"H24","v":7500000},1,7500000]
[null,"On-Line X-Ray Image System ",null,null,null,null,null,10370000,null,7500000,null,{"$f":"J25","v":7500000},1,7500000]
[null,"National Single Window Extension ",null,null,null,null,null,15210000,null,null,null,{"$f":"H26","v":15210000},1,15210000]
[null,"Run After the Smugglers (RATS) Program ",null,null,null,null,null,1800000,null,1150000,null,{"$f":"J27","v":1150000},0,0]
[null,"Value Reference Information System ",null,null,null,null,null,900000,null,null,null,{"$f":"H28","v":900000},0,0]
[null,"Financial Monitoring System ",null,null,null,null,null,800000,null,null,null,{"$f":"H29","v":800000},0,0]
[]
["THE OFFICE OF THE OMBUDSMAN ",null,null,null,null,null,null,{"$f":"SUM(H32:H35)","v":15000000},null,null,null,null,null,{"$f":"SUM(N32:N35)","v":5000000}]
[null,"Integrity Development Review ",null,null,null,null,null,10000000,null,null,null,{"$f":"H32","v":10000000},0.5,{"$f":"L32*M32","v":5000000}]
[null,"Training Support ",null,null,null,null,null,100000,null,null,null,{"$f":"H33","v":100000},0,{"$f":"L33*M33","v":0}]
[null,"Anti-Corruption Legislative Framework ",null,null,null,null,null,215000,null,null,null,{"$f":"H34","v":215000},0,{"$f":"L34*M34","v":0}]
[null,"Information Technology and Management Support ",null,null,null,null,null,4685000,null,null,null,{"$f":"H35","v":4685000},0,{"$f":"L35*M35","v":0}]
[]
["SUBTOTAL",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N3+N7+N21+N31","v":98954000}]
[]
["Monitoring and Evaluation (2% of cost) ",null,null,null,null,null,null,3000000,null,null,null,null,null,{"$f":"2%*N37","v":1979080}]
[]
["GRAND TOTAL ",null,null,null,null,null,null,{"$f":"H3+H7+H21+H31+H39","v":147689400},null,null,null,null,null,{"$f":"N37+N39","v":100933080}]