Showing posts with label Romy Bernardo. Show all posts
Showing posts with label Romy Bernardo. Show all posts

Tuesday, January 28, 2014

Energy Econ 12: EPIRA, WESM, PSALM and DOE Bureaucracy

I like this new article by Romy Bernardo. My comments after his paper, below.
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BUSINESS WORLD, January 26, 2014 10:15:33 PM

Introspective
By Romeo Bernardo

The way forward for the power industry

THE RECENT sharp spike in power rates led to the understandable shock and anger of consumers; most are unfamiliar with the structure and workings of a now market-based power industry. Headline news and public discourse have generated more heat than light. It can be satisfying to embrace conspiracy as a short-cut to thinking about a complex subject which the ideologically opposed to privatization are quick to fan.

  
What is emerging though from various congress hearings and submissions to the Supreme Court, is that this temporary two month spike was a product of a most unlikely and unfortunate perfect storm of planned and unplanned plant outages on top of already thin reserves. And what failures there were arose not from collusion, but from a bid and offer system that requires further refining, and perhaps, from insufficient diligence.

By way of disclosure, I was Undersecretary of Finance during the last two years of Aquino 1 and the first four years of Ramos administrations, an independent director in one major publicly listed power company and in an unlisted diversified holding company active in the energy business. While in government, I was involved in trying to addresss crippling blackouts in the early 1990’s that led the government to contract Independent Power Producers (IPPs) as part of the solution. Quick solutions had to be found -- the most expensive power was no power. Due to the outages, GDP flatlined for two years, 1990/92, lost output of P800 billion in today’s prices, equivalent to twice the cost of government’s infrastructure budget last year, or 20 years of its conditional cash transfer program. This is not even counting investments that were driven away, and the country’s lost momentum.

I resurrect this dark episode in Philippine economic history as a background to what may ensue if counterproductive actions are taken that lead to underinvestment yet again in power generation. Under the Electric Power Industry Reform Act (EPIRA; 2001) it is private sector players who are expected to deliver electricity under a competitive playing field, with government providing the enabling environment. This national policy was not arrived at willy-nilly but after seven years of debate both within the executive department and in Congress, with the active participation of all affected publics.

Modelled after successful privatizing countries, EPIRA was a recognition of the fiscal and institutional limitations of government in building and running power assets efficiently. As we know, such led to costly under-provision during the blackout years, and expensive stranded costs when the long-term growth forecasts failed to materialize post 1997 Asian Crisis.

Today many questions have been raised on whether EPIRA was a success. I submit that, while there has been a delay, a fair call is “so far, so good.” EPIRA has provided the framework for the restructuring of the Electric Power Industry, including privatization of National Power Corp.’s assets, defining the responsibilities of various government agencies and the private sector, and transitioning to a functioning competitive structure. The end goal was to make sure we had an ample and reliable supply of electricity, at reasonable and competitive rates.

What has happened since EPIRA was passed?

Thursday, June 02, 2011

Energy rationing 5: Boo Chanco on the RE racket

I seldom read newspapers, much less their columnists. I read more a few blogs that I follow everyday, especially science blogs pertaining to climate science, then the facebook updates of my friends, including the news articles that they recommend. Then I read some of those articles or opinions.

The renewable energy (RE) racket "to save the planet" is still on-going. Mind you, they plan to steal from us around P9 billion (roughly US$ 207 million at current P43.3/$ exchange rate) every year for the next 20 years. It's not a new tax that will go to the government. Rather, it's an add-on cost that we energy consumers in the Philippines will have to pay extra to the already high electricity prices, to subsidize those expensive solar and wind farms.

Luckily, there are a few local newspaper columnists who have written about the RE racket. Like FEF Fellows Romy Bernardo of BusinessWorld, and Boo Chanco of the Philippine Star.

Last May 27, 2011, Boo Chanco wrote in the Philippine Star:

Renewable energy

Here is something to think about for us electricity consumers, already burdened by one of the highest electricity rates in the world. We are being asked to subsidize the cost of electricity produced by solar, wind and other so-called renewables through the mechanism of the so-called feed in tariff or FIT.

Unless we speak up, we will be forced to shell out some P9 billion every year for FIT for 20 long years… even after technology has made those renewables economically competitive. Of that amount, 50 percent goes to solar and wind, even if they will only account for 20 percent of the RE generated power under the FIT program.

There are those who say we have such a small carbon footprint and because we use significant amounts of geothermal and hydro, our electricity generation mix is already at least 32 percent renewable compared to the US which is under 10 percent. That means the Philippines is already contributing three times as much RE as the US on a country basis.

So why subsidize these fashionable RE technologies now? Why can’t we just wait for the more technologically advanced and financially capable developed countries to shepherd these technologies along until no subsidy will be required? Ironically, these developed countries are cutting back on their RE subsidies lately, notably in Europe.

I understand that even the National Grid will have to shell out substantial capex. It has to cope with all these small power sources going on and off the grid all the time without destabilizing the system. Guess who pays for the National Grid investments?

Hopefully our policy makers will put our interests, the already heavily burdened Filipino electricity consumers, ahead of the salesmen trying to make a fast buck by selling these technologies to us at this time. The ERC should carefully crunch the numbers and carefully explain everything before forcing us to pay up for something we don’t really need now....


Today, Boo wrote again on the RE racket.

Solar + Wind = Hot Air

... Indeed, solar is still a technology undergoing development. Eventually, it should be commercially viable or competitive with conventional energy. Right now, the only way to make it viable is to subsidize it. It is the same thing with wind. They call that subsidy feed-in-tariff (FiT), a fancy term for the amount they want to add to our electricity bills supposedly to encourage more use of this type of renewable energy.

Some local economists have raised an alarm about going overboard on this FiT in our mindless haste to be seen as fashionably earth loving. The manufacturers of solar and wind energy equipment have successfully lobbied Congress into passing a law that mandates the granting of this subsidy. It also mandates the inclusion of RE into our electricity mix. Because our legislators were only after PR mileage to be seen as being ecologically correct, the law gave no regard to cost implications for our consumers and our industries.

Romy Bernardo, a Ramos era undersecretary of finance, is critical of the P9 billion annual cost of FiT (times 20 years or P180 billion). Of this, 50 per- cent goes to solar and wind, even if they will only account for 20 percent of the RE generated power under the FiT program. “Let’s decide what the public can afford,” Bernardo urges. “It certainly cannot be the P7 to P9 billion PER YEAR over a contract period of 20 years, given the already high cost of power.”

Bernardo is correct. Even the RE developers acknowledge that today’s RE prices are expected to come down. One executive working on the solar initiatives of a local conglomerate told their stockholders meeting just this week that it will take three to five years to reach grid parity based on global studies.

The solar industry is growing so fast, he said, and economies of scale are kicking in. “In the Philippines, projection is by 2015 to 2017, we should reach grid parity.” So why not wait? And why give them subsidy for 20 years when the technology is at grid parity in five? The initial price setting should only be made applicable for the next three or five years. After that, we should review again.

Even if we end up with less RE because we have been too cautious, it would be worse to err on the side of paying too much, locking in the mistake for 20 long years. We already have, in any case, at 34 percent, more RE capacity installed as a percentage of total electricity generated than the US and most European countries. We can afford to wait for the technologies to mature and come down in price.

The Foundation for Economic Freedom (FEF), a public advocacy group espousing market-oriented reform for good governance, has taken the position that “Renewable Energy subsidies must be transparent, limited and technology neutral.” The FEF believes the Feed-in-Tariffs to be issued by the Energy Regulatory Commission (ERC) must provide for an absolute peso cap on the total amount of subsidies that the public will be made to bear, capped both on an annual basis and for the life of the project.

The FEF also wants to make sure that the amount of public subsidy for RE projects should be explicitly disclosed and shown to be commensurate to the social benefit that the public is expected to derive from this program. The outlay should be transparently evaluated based on “value for money” to the public.

The FEF also urged the ERC to consider the ability of the public to shoulder additional levies on a per kWh cost of power. As FEF president Toti Chikiamco puts it, “it’s not only household consumers who will suffer but industry too. It will reduce the competitiveness of Philippine industry, already burdened with one of the highest power rates in the region and a strong peso.”

The FEF economists also think we should buy the cheapest RE available before we buy the more expensive technology. They point out that based on the numbers of the National Renewable Energy Board (NREB), it appears that we can subsidize 11 kwh of hydro for the same amount needed to subsidize 1 kwh of solar. The subsidy equivalent for biomass is 6 kwh for 1 kwh of solar.
Actually, even abroad, the economics of solar and wind are being questioned. In an article on MarketWatch, where I borrowed the headline for this column today, market trader Jim Chanos famed for shorting Enron, argues that wind and solar are “not capable” of real cost-effective ways of meeting energy demands. “Wind and solar are not efficient.”

This is not to say that technologies such as Solar Photo Voltaic have no place in our energy mix at this time. The FEF paper admits solar may be the best, or the only substitute, in some areas, for expensive diesel-fired plants serving off-grid customers.

When solar or wind are used to augment off-grid diesel installations, the avoided costs (or the cost of diesel fuel that would have been used) and the avoided emissions are higher, so the required incremental subsidy is less. And no additional reserves or transmission facilities that add to our power costs are needed. In fact, solar technology is already used in a significant number of rural electrification projects all over the country....

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See also, Energy rationing 2: The Renewable Energy (RE) law

Sunday, February 13, 2011

Energy rationing 1: Energy Loans and Climate Alarmism

A fellow UPSE alumni, a BusinessWorld columnist, former DOF UnderSecretary, Romy Bernardo, wrote in one of his BW columns, Renewable Energy-- reality check . He wrote,

The Philippine Renewable Energy Law passed in 2008 has been applauded by environmental groups, renewable energy firms, and official donor institutions keen to play a role in addressing global warming. We who pay taxes and high energy bills need to be a little more wary.

My attention was caught by a news article reporting a billion dollar renewable energy loan program being negotiated between the Asian Development Bank, other official co-financiers, and the Philippine government. The news item said that “most of the $ 1 billion loan will be focused on supporting solar, wind and biomass power projects”. I hope this is inaccurate, and that most of the funding goes to sound components of the program like raising consumer awareness on energy efficiency and regulation for energy efficient equipment and appliances, instead of subsidizing inefficient technologies.

The hard reality is that the technology for these three sources is far from mature as seen in their exceedingly high price: solar costs P 25 per kWh, biomass and wind around P 10. This compares very poorly with the current grid rate of P 4.50 per kWh-- anywhere from two to five times true cost now.

So who will carry the high cost of these immature technologies? Answer: Feed In Tariffs (FIT). An add-on, a tax if you will, to the average cost of power in the grid for everybody. The law obliges the power industry participants to source electricity from generation at a guaranteed price applicable for a given period of time but no less than 12 years, supposedly to accelerate the development specifically of emerging RE resources. This cost to the public is on top of the tax gives the Renewable Energy Law provides developers, including income tax holidays for 7 years, duty free importation of renewable energy machinery, equipment, material for 10 years, special realty tax rates, etc.

The FIT provisions seem to have been adopted from laws in developed European countries, meant to subsidize emerging technologies by burying it in the general public’s power bill. The FIT number floating around in discussions for the Philippines is fifteen centavos add on per kwh used by each consumer. This amount may seem small, until one considers that this is an add-on to one of the highest per kWh cost of power in the region, arising from our archipelagic geography, and legacy/stranded costs.

Moreover, this fifteen centavos translates into a P 10 billion ANNUAL subsidy, hardly the best use of money for a country that has huge social and basic infrastructure requirements.

Last January 16, 2011, I wrote in Climate stupidity, part 6

...The climate loans racket is terrible. According to one news report last August, Billion dollar loans for climate change ‘unjust’, data from the Environmental Management Bureau (EMB) showed that Philippine loans for climate adaptation was $586.59 million, plus loans for climate mitigation of $491.64 million, for a total climate loans of $1.078 billion!!

For me, this climate loans racket is horrendous. The government is contracting loans left and right, to be paid from our current and future taxes and fees, to fight a non-existent enemy. Only the debt-pushers (not much different from the drug pushers) from the foreign aid establishment like the WB and ADB, the various climate officials and bureaucrats from local to national government, the beneficiary environmental NGOs, benefited from this huge debt.


So with $1+ billion of outstanding climate loans, Romy B said there's another $1B of future energy loans. What for, "to save the planet"? Or to save the perks and idiocy of the warming fanatics?

The Renewable Energy Commission is among the new bureaucracies created by the warming scam. The bigger bureaucracy that was newly created is the Climate Change Commission (CCC). These guys travel big time in global climate meetings -- like during the Copenhagen UN FCCC meeting in December 2009, then the Cancun meeting in Dec. 2010. FCCC also held several hold bi-monthly meetings prior to Copenhagen and Cancun.

I challenge the ADB-WB-other climate loans racketer -- Will you also be a coward if I challenge you to a public debate on the warming scam?

I asked that question because of two things.

One, about 2 years ago, UP School of Economics (UPSE) and PDE held a forum at the school, the speakers were the chief economist of ADB I think, and someone from the Carbon Finance Solutions (CAFIS). Dean Noel de Dios even gave the opening remarks. During the open forum, I asked those 2 speakers that their programs and solutions are based on wrong science, that there is no "man-made warming", that the planet simply experiences a regular, natural climate cycle of warming-cooling-warming-cooling, that there were periods in the past which were warmer than the past century's warming where there were no SUV, not even bicycles.

And what did those 2 gentlemen reply? That they are not scientists and the climate science is settled already (by whom, by Al Gore and the IPCC?). In short, they ducked when I was precisely challenging them to a debate.

Two, I have challenged many warming fanatics in this country -- Oxfam, World Wildlife Fund, Greenpeace, other alarmists - to a public debate. The response is uniform: silence of the lamb. I even questioned chief climate negotiator Tony La Vina in a UP College of Law forum last year, he also said that he is no scientist. From time to time, I would challenge him in facebook on climate, he would not reply.

The last time I wrote in his wall, I asked who are the guys who joined the Cancun meeting, from what agencies, in the spirit of "Freedom of Information". He responded by defriending me in fb.

I have already hypothesized several months ago, that ALL warming groups and fantics in this country are coward, no exception. I still wish to be proven wrong, that there are brave defenders of the man-made warming hypothsis.

Meanwhile, climate alarmism will make our energy cost even more expensive.

If this is not large-scale legalized robbery, what is it?

Tuesday, November 17, 2009

Oil Politics 6: Price Control, Political Opportunism and the Oil Speculators

An article by Romy Bernardo on "Oil Price Controls" was uploaded at the "UP School of Economics Alumni Association" section of the UPSE website,
http://www.econ.upd.edu.ph/alumni/?p=488

If only the UPSE can take back the PhD degree it gave to President Gloria, the shameless economist. Nowhere in Econ 11 or Econ 102 and higher econ subjects was it ever justified that price control as an economic policy is good. It's bad and stupid, period. The short-term gains are very small compared to the long-term losses of low and uncertain investor confidence in the country. Investors would think twice or thrice, at putting up more gasoline stations in the country knowing that the government can declare oil price control anytime for whatever reason/s and for unspecified period of time, forcing the players to sell at a loss.

The President’s populist decision is of course echoed and supported by her other officials. In particular, the Secretaries of the Department of Energy, Department of Justice, Press Secretary and the Executive Secretary.

The State should be spending its time running after criminals, killers, rapists, kidnappers, carnappers, corrupt officials, etc. There are too many of them on the loose yet. Running after private enterprises which are in the business of selling various goods and services -- from medicines to hamburger to gasoline to hair cut, etc. -- is none of its business. Unless they are selling counterfeit or substandard medicines, hamburger with poison, gasoline with water, haircut with head injury, etc. If people think gasoline is expensive, then they should car pool and ride bicycles or walk. If the government thinks this is unfair, then government should also put a price control on fuel products (from Saudi, China, etc.) or refined products from Singapore, etc. Since it cannot do this, then it should to abolish taxes on petroleum.

But government is often a bunch of hypocrisy. Price control on the final products but no control on taxes, regulations and bureaucracies, not to mention corruption and robbery.

There is price for stupidity. Especially when the stupid one is the government. But at the end of the day, it is us consumers and taxpayers who get screwed. We are the ones who will suffer from oil rationing and shorter operating hours of gas stations. Government does not suffer, it always gets the first priority in any oil rationing.
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But government stupidity should not go unpunished. The President’s opportunism should be punished. It is up to us how we should punish the administration, not only in the coming elections, but more so in writing the future history literatures of Philippine economic policies.

Of course there are plenty of jeepney drivers and operators, Mr. Jose Concepcion of Consumer and Oil Price Watch (COPW) and the hordes of other fuel consumers who favor oil price controls, even calling for government oil subsidy – from other taxpayers who economize on oil consumption. That's one danger of democracy. The demagogues and the mobs use coercion, State coercion, to enforce their will upon the less-noisy minority. If the majority think that oil prices are expensive, then they should economize on their trips, or they should ride bicycles and walk. But they should not coerce you and me to pay extra taxes so their oil consumption will be subsidized, if not provided free.

Socialists and populists like everything to be provided cheap, if not free. At the expense of everyone else, of course, especially the rich and middle class. For socialists and populists, to become rich and well off is a crime. Hence, they should be punished with high and multiple taxes.

Such thinking that persists up to this day, encouraged by coercion inherent in supposedly a democracy, is among the main reasons why economies stunt or do not grow to their potentials. And why policies driven by envy persist.

Meanwhile, I posted this last July 11, 2008.

Are Oil Speculators to Blame?

As world oil prices remain high, many people and analysts are blaming the "oil speculators" for the current "artificially high" oil prices.

I don't go along with these analysts. It's true that many oil speculators made lots of money here, along with rice speculators, gold speculators, real estate speculators, currency speculators, and several dozen other types of speculators, on the products or services that they are dealing with.

Speculation is like gambling, like stock trading, like observing and guessing whether your current girlfriend or boyfriend will be a good spouse someday or not. Hence, speculation is a perfectly rationale human behavior.

When some people think that there will be a war between Israel and Iran exactly 30 days from now, then they will sell their houses, their cars, their other properties and stocks, and buy as much oil futures they can at $140 or $145 a barrel, and hope to sell at $160 or $180 in 40 to 50 days.

But more people will speculate that such war possibility will happen in 9 years, 11 months and 29 days from now, there's no need to panic now, and will spend their money buying the houses, cars, stocks and other properties of those guys in the above group, at a bargain of course.

So who's the "better" speculator, the former or the later?
Any bet one picks, does not matter. And it's not only traders who speculate. Consumers also speculate. A person who thinks that oil will reach $200 within 10-12 months from now will sell all his current big cars at a bargain, and buy those small, fuel-efficient, or "green" cars even if they are expensive now. While a person who thinks the $200 oil will happen 3 or 4 years from now, will buy the big cars sold by that person at a bargain.

Speculation will happen, it is a perfectly rationale human behavior, so long as there is instability and unpredictability. And unpredictability will be with us for as long as we live, for as long as the sun will shine tomorrow and 4 or 5 billion years from now. Because change will always be with us. If we don't initiate change, our neighbors or other people will. And we will be forced to adjust or adapt to the changes initiated by other people.

So, are oil speculators to blame? NO.
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See also:
Oil Politics 1: Bush vs. Chavez? March 12, 2007

Thursday, October 08, 2009

Abolish Income Tax 3: Taxes and Congress

There’s a new document posted in the UPSE website, "Fiscal imperative for next administration" by Romy Bernardo, http://www.econ.upd.edu.ph/alumni/?p=351

Dr. Felipe Medalla, Dr. Dante Canlas and Dr. Ben Diokno (all UPSE faculty members) were proposing to hike value added tax (VAT) from 12% to 15%, and income taxes (personal and corporate, I think) to be cut to 25%. Currently, personal income tax is up to 32% and corporate income tax is 30% (was 35% from 2005 to 2008).

Personally, I will support a VAT hike from 12% to 15%, or even 18%, if income taxes – both personal and corporate taxes -- are abolished, zero. The WB-IFC "Doing Business" annual report shows that supposedly capitalist Philippines has more taxes than socialist China and Vietnam. There are too many taxes that the Phil. government can collect and recoup whatever "losses" from a zero income tax policy, two of which will be the higher VAT and higher excise taxes.

Dr. Medalla, Dr. Canlas, and Mr. Bernardo are among the FEF fellows. But one of their co-fellows, Peter Wallace, will applaud any move towards a zero income tax policy.

I am not aware of any country in the world that has zero income tax (there are a few, maybe 5 or 8, states in the US which have zero state income tax). So you can just imagine the number of entrepreneurs, Filipinos and foreigners, and corporations that will be rushing to do business in the Philippines and create millions of new jobs. Of course there are other factors that investors consider (infra, peace and order, rule of law, etc.) but the factor on taxation alone will be a major incentive for them to come in.

Got 2 comments from the above points:
1. “The people will not stand for more taxes and no candidate will stand for more taxes. Abolishing Congress would be nice. Massive instant savings.”
2. “Increasing VAT would be regressive. Plus, it would also encourage the underground ‘cash economy.’”

Most people don't declare their real income, or don't file income tax at all. Smugglers, kidnappers, robbers, prostitutes, drug pushers, most in the informal sector, corrupt government officials, showbiz stars, etc. Check for instance how much the President’s husband Mike Arroyo and family pay in income taxes. Even the son, Cong. Mikey, cannot even declare a proper SALN. Also, those working in foreign aid and multilateral institutions -- UN, WB, ADB, IMF, OECD, USAID, etc., are not subject to mandatory income tax deduction. A few of them pay income tax, but most don't. So properly collecting income taxes is a big problem.

This makes income tax policy a huge hypocrisy: collect from a few, especially the fixed income earners, but not collect from the many, especialy the well-off.

On the other hand, even smugglers and robbers and corrupt government officials show off their consumption: new house, new car, new mobile phone, new laptop, new travel, new jewelries, recent dinner in expensive hotels and resto, etc. All such action are captured by VAT. The rich and the big time officials and consultants of the WB, USAID, UN, etc., don't eat in “turo-turo” or carinderia where there is no VAT collection. They eat in Greenbelt, Eastwood, other more fancy places where VAT collection is automatic and mandatory.

So VAT is progressive. They spare the poor, and collect from the rich. Income tax is the reverse. It mainly collects from the fixed income earners, collect little from the rich.

On abolishing Congress, it’s not a wise move. We cannot abolish Congress. All new legislations, say abolishing income tax, or abolishing certain departments and ad-hoc offices under the Office of the President (OP), etc. will require legislation. So we need legislators. Whether we go for big or small government, big or small taxes, etc.

What should be abolished is the party-list system in Congress. It's another hypocrisy. Even the COMELEC is complaining with the 300+ groups that want to be considered as a political party for the "marginalized" sectors. Cockers (Sabungero at magmamanok), they fight each other who is the marginalized between the two of them. If there are so many groups who still feel marginalized despite the huge number of congressmen, senators (plus departments and agencies under the executive branch to "fight poverty"), then all of them must be a failure, somehow. So we have to choose who will represent the “marginalized” groups, the district-based (well-defined territorial coverage) or the party-list (nationwide coverage) congressmen. I say retain the former, abolish the latter.

Never fails. Any government policy to attract "participation" by the public almost always attract the most shrewed, the most opportunist segments of society. That is why you seldom see intelligent people in business jumping into politics. But politics and politicians are always jumping into endless business regulation and extortion.

Two more reactions from friends:
3. "I think zero income tax would be too drastic. I'd settle for 18% income tax and 15% VAT", and
4. "Is there anything in the Public Finance literature that proposes zero income tax policy?"

Between 0 to 18% income tax, both personal and corporate, I will still be happily supporting it, but VAT should NOT increase even by 0.5% if there is no corresponding income tax cut. That is why I never supported the people and groups who pushed the 12% VAT with no income tax cut in the 2004 debate.

Zero income tax is not a far-out proposal. I'm not the original proponent of that. I have heard or read it before, And at least 3 local newspaper columnists are proposing it -- Peter Wallace of Manila Standard, John Mangun of Business Mirror, and Rene Azurin of BusinessWorld.

The World Taxpayers Association (WTA) is pushing for low, flat tax. At least 7 countries now have 10% flat tax policy. Until about 3 years ago, the tax competition rate was at 12%. Then other countries became more aggressive than them, hence the 10% rate. I will not be surprised if 3 yrs from now, some countries will have 8% flat income tax rate.

Below is data from WTA. Year in parenthesis is the period of effectivity of such flat income tax in those countries.

Kyrgyzstan (since 2006) 10%
Kazakhstan (2007) 10%
Macedonia (2007) 10%
Mongolia (2007) 10%
Albania (2008) 10%
Bulgaria (2008) 10%
Serbia (2008) 10%
Georgia (2005) 12%
Macau 12%
Belarus (2009) 12%
Russia (2001) 13%
Hong Kong (1947) 15%
Ukraine (2004) 15%
Iraq (2004) 15%
Montenegro (2007) 15%
Mauritius (2007) 15%
Czech Republic (2008) 15%
Romani (2005) 16%
Slovak (2004) 19%
Jersey and Guernsey (1940) 20%
Estonia (1994) 20%
2010 19%
2011 18%
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See also Part 1, Low flat tax and economic growth, June 27, 2008, and
Part 2, VAT and tax extortion, August 01, 2008