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Policy and Non-Policy Barriers to Trade and Implicit Taxation of Exports in Uganda

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Author Info

  • C. Milner
  • O. Morrissey
  • N. Rudaheranwa

Abstract

Uganda has made significant progress in reducing policy-induced anti-export bias in its trade policy in the 1990s. Taxes on exports have been abolished, and import protection has been reduced considerably. Such trade barriers are only a component of thee transaction costs associated with trade. Poor infrastructure, notably by increasing transport costs, and institutional inefficiencies can significantly increase trade costs. The effective protection of imports, and implicit tax on exports, due to transport costs is calculated and compared to effective protection due to trade policy barriers for Uganda. The results reveal that transport costs are often very high, in many cases representing a greater cost (tax) to exporters than trade policy.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/713600069
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal Journal of Development Studies.

Volume (Year): 37 (2000)
Issue (Month): 2 ()
Pages: 67-90

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Handle: RePEc:taf:jdevst:v:37:y:2000:i:2:p:67-90

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Related research

Keywords: Trade; Taxation of Exports; Trade Policy Barriers; Uganda;

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Cited by:
  1. Mbabazi, Jennifer, 2002. "A CGE Analysis of the Short-run Welfare Effects of Tariff Liberalisation in Uganda," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  2. Garth Frazer & Johannes Van Biesebroeck, 2007. "Trade Growth under the African Growth and Opportunity Act," NBER Working Papers 13222, National Bureau of Economic Research, Inc.
  3. Jones, Chris & Morrissey, Oliver & Nelson, Doug, 2011. "Did the World Bank Drive Tariff Reforms in Eastern Africa?," World Development, Elsevier, vol. 39(3), pages 324-335, March.
  4. Fan, Linlin & Nogueira, Lia & Baylis, Katherine R., 2013. "Agricultural Market Reforms and Nutritional Transition in Rural China," 2013 Annual Meeting, August 4-6, 2013, Washington, D.C. 150203, Agricultural and Applied Economics Association.
  5. Christ, Nannette & Ferrantino, Michael J., 2011. "Land Transport for Export: The Effects of Cost, Time, and Uncertainty in Sub-Saharan Africa," World Development, Elsevier, vol. 39(10), pages 1749-1759.
  6. Clarke, George R.G., 2005. "Beyond tariffs and quotas : why don't African manufacturers export more?," Policy Research Working Paper Series 3617, The World Bank.

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