The Coordinated Reform of Tariffs and Indirect Taxes
AbstractTariff reduction designed.to encourage outward-oriented development will work only if alternative sources can be found to replenish revenue lost in the cause of reducing protection. Integrated reform of tariffs with taxes would seem to be the answer, but so far analysts have often tended to treat the two instruments separately. This article looks at the tariff and tax instruments used by developing countries to protect their producers and to increase their revenues, and then lays out the contours of an integrated structure for taxes with tariffs. This structure takes into account not only objectives of efficiency and equity but also constrained administrative capacity. The analysis concludes with an examination of how these ideas may be used to guide the coordinated reform of tax and tariff structures. Copyright 1992 by Oxford University Press.
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoArticle provided by World Bank Group in its journal World Bank Research Observer.
Volume (Year): 7 (1992)
Issue (Month): 2 (July)
Contact details of provider:
Postal: Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK
Phone: (202) 477-1234
Fax: 01865 267 985
Web page: http://wbro.oxfordjournals.org/
More information through EDIRC
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Kubota, Keiko, 2000.
"Fiscal constraints, collection costs, and trade policies,"
Policy Research Working Paper Series
2366, The World Bank.
- Keiko Kubota, 2005. "Fiscal Constraints, Collection Costs, And Trade Policies," Economics and Politics, Wiley Blackwell, vol. 17, pages 129-150, 03.
- Lim, Jamus Jerome & Saborowski, Christian, 2010.
"Estimates of trade-related adjustment costs in Syria,"
Policy Research Working Paper Series
5368, The World Bank.
- Lim, Jamus Jerome & Saborowski, Christian, 2010. "Estimates of trade-related adjustment costs in Syria," Journal of Policy Modeling, Elsevier, vol. 32(6), pages 843-864, November.
- Lim, Jamus Jerome & Saborowski, Christian, 2009. "Estimates of Trade-Related Adjustment Costs in Syria," MPRA Paper 17613, University Library of Munich, Germany.
- Pritchett, Lant & Sethi, Geeta, 1994.
"Tariff Rates, Tariff Revenue, and Tariff Reform: Some New Facts,"
World Bank Economic Review,
World Bank Group, vol. 8(1), pages 1-16, January.
- Pritchett, Lant & Sethi, Geeta, 1993. "Tariff rates, tariff revenue, and tariff reform : some new facts," Policy Research Working Paper Series 1143, The World Bank.
- World Bank, 2002. "Pacific Islands - Regional Economic Report : Embarking on a Global Voyage - Trade Liberalization and Complementary Reforms in the Pacific," World Bank Other Operational Studies 15362, The World Bank.
- Devarajan, Shantayanan & Go, Delfin S., 1998. "The Simplest Dynamic General-Equilibrium Model of an Open Economy," Journal of Policy Modeling, Elsevier, vol. 20(6), pages 677-714, December.
- Devarajan, Shantayanan & Go, Delfin S. & Lewis, Jeffrey D. & Robinson, Sherman & Sinko, Pekka, 1994. "Policy lessons from a simple open - economy model," Policy Research Working Paper Series 1375, The World Bank.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Oxford University Press) or (Christopher F. Baum).
If references are entirely missing, you can add them using this form.