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.
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Bibliographic InfoArticle provided by World Bank Group in its journal World Bank Research Observer.
Volume (Year): 7 (1992)
Issue (Month): 2 (July)
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