<![CDATA[Value-added tax systems are a cornerstone of revenue mobilization in Southeast Asia, yet their equity implications vary significantly across countries. This paper compares VAT design and implementation in Indonesia, Thailand, and the Philippines to assess their distributive effects and tax justice outcomes. Using comparative legal and policy analysis, the study examines VAT rates, exemptions, thresholds, and compensatory social policies. The findings reveal that while VAT systems enhance revenue stability, design differences significantly affect regressivity. Countries with higher thresholds and targeted exemptions exhibit better equity outcomes. The paper argues that VAT justice depends not solely on rate levels but on integrated policy design. The global contribution of this study lies in providing comparative evidence from ASEAN, a region underrepresented in global VAT literature. By highlighting how policy choices shape distributive outcomes, the study contributes to global debates on designing equitable consumption taxes in developing economies.]]>
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