Publication series : Occasional Papers
Author: Mr. Reint Gropp Mr. Liam P. Ebrill Ms. Janet Gale Stotsky
Publisher: INTERNATIONAL MONETARY FUND
Publication year: 1999
E-ISBN: 9781452718736
P-ISBN(Paperback): 9781557758132
Subject: F810.42 tax
Language: ENG
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Description
The apparent contradiction between trade liberalization and continuing high trade tax revenue raises the important question of how, precisely, the one affects the other. Although policymakers generally recognize the long-term benefits of trade liberalization, some have argued for at least a slower pace, in part because of revenue concerns. This paper seeks to address these issues in three complimentary ways: through an overview of the factors that may have a bearing on the question, through a review of trends in trade tax revenue both globally and in selected countries, and through econometric analysis.